A New Tax System (Family Assistance) Act 1999
PART 1 - PRELIMINARY
SECTION 1
1
Short title
This Act may be cited as the
A New Tax System (Family Assistance) Act 1999.
SECTION 2
Commencement
2(1)
This Act commences, or is taken to have commenced:
(a)
after all the provisions listed in subsection (2) have commenced; and
(b)
on the last day on which any of those provisions commenced.
2(2)
These are the provisions:
(a)
section
1-2 of the
A New Tax System (Goods and Services Tax) Act 1999;
(b)
section
2 of the
A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999;
(c)
section
2 of the
A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999;
(d)
section
2 of the
A New Tax System (Goods and Services Tax Imposition - General) Act 1999;
(e)
section 2 of the
A New Tax System (Goods and Services Tax Administration) Act 1999.
SECTION 2A
2A
Norfolk Island
This Act extends to Norfolk Island.
History
S 2A inserted by No 59 of 2015, s 3 and Sch 2 item 51, effective 1 July 2016. No 59 of 2015, s 3 and Sch 2 Pt 2 contain the following transitional provisions:
Part 2 - Transitional provisions
…
Division 8 - Family assistance
377 Definitions
377
In this Division:
family tax benefit
has the same meaning as in the A New Tax System (Family Assistance) Act 1999.
378 Eligibility for family tax benefit and single income family supplement in respect of periods before final transition time
378
The amendments of the A New Tax System (Family Assistance) Act 1999 made by Part 1 of this Schedule, so far as they relate to eligibility for family tax benefit or single income family supplement in respect of a period, apply in relation to a period that began at or after the final transition time.
379 Eligibility for stillborn baby payment
379
The amendments of the A New Tax System (Family Assistance) Act 1999 made by Part 1 of this Schedule, so far as they relate to eligibility for a stillborn baby payment in respect of a child, apply in relation to a child if the child's delivery occurred at or after the final transition time.
380 Absences of FTB child etc. from Australia before final transition time
(1)
If, immediately after the final transition time:
(a)
an individual was ordinarily resident on Norfolk Island; and
(b)
the individual was absent from Australia;
sections 24, 62 and 63 of the A New Tax System (Family Assistance) Act 1999 (as amended by Part 1 of this Schedule) have effect as if that absence had begun immediately after the final transition time.
(2)
If, immediately after the final transition time:
(a)
an individual was ordinarily resident on Norfolk Island; and
(b)
the individual was in Australia;
then, for the purposes of sections 24, 62 and 63 of the A New Tax System (Family Assistance) Act 1999 (as amended by Part 1 of this Schedule), disregard any absence of the individual from Australia before the final transition time.
(3)
In this item:
Australia
has the same meaning as in the A New Tax System (Family Assistance) Act 1999 (as amended by Part 1 of this Schedule).
381 Early claims
381
If:
(a)
a claim for family tax benefit was made during the 8-week period ending at the final transition time; and
(b)
when the claim was made, the claimant was ordinarily resident on Norfolk Island; and
(c)
assuming that the claim had been made immediately after the final transition time, it would have been in accordance with Subdivision A of Division 1 of Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999;
the claim is taken to have been made immediately after the final transition time.
History
S 381 amended by No 33 of 2016, s 3 and Sch 2 item 1, by substituting "8-week" for "4-week" in para (a), effective 24 March 2016.
…
PART 2-INTERPRETATION
Division 1-Definitions
SECTION 3
Definitions
3(1)
In this Act, unless the contrary intention appears:
[
CCH Note:
Definition of "3 day guarantee" will be inserted by No 12 of 2025, s 3 and Sch 1 item 1, effective 1 January 2026. The definition will read:
3 day guarantee
has the meaning given by subclause 11(1A) of Schedule 2.
No 12 of 2025, s 3 and Sch 2 items 1-3 contains the following application, saving and transitional provisions:
1 Application of amendments
(1)
The A New Tax System (Family Assistance) Act 1999 and the A New Tax System (Family Assistance) (Administration) Act 1999 as amended by Schedule 1 to this Act apply in relation to sessions of care provided to a child in a CCS fortnight that starts on or after the commencement of this item.
…
2 Transitional provision
(1)
A rule made under paragraph 12(2)(d), 12(3)(a) or (b) or 12(4)(a) or (b) of Schedule 2 to the A New Tax System (Family Assistance) Act 1999 that was in force immediately before the commencement of this item continues in force (and may be dealt with) as if it had been made under that paragraph as amended by this Act.
(2)
A determination made under paragraph 11(3)(b), subclause 12(5) or paragraph 16(1)(c) of Schedule 2 to the A New Tax System (Family Assistance) Act 1999 that was in force immediately before the commencement of this item continues in force (and may be dealt with) as if it had been made under that paragraph as amended by this Act.
3 Transitional rules
(1)
The Minister may, by legislative instrument, make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments made by Schedule 1 to this Act.
(2)
To avoid doubt, the rules may not do the following:
(a)
create an offence or civil penalty;
(b)
provide powers of:
(i)
arrest or detention; or
(ii)
entry, search or seizure;
(c)
impose a tax;
(d)
set an amount to be appropriated from the Consolidated Revenue Fund;
(e)
directly amend the text of an Act.
]
24 hour care
(Repealed by No 22 of 2017)
History
Definition of "24 hour care" repealed by No 22 of 2017, s 3 and Sch 1 item 1(a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
24 hour care
has the meaning given in subsection (5).
Definition of "24 hour care" inserted by No 45 of 2000. For transitional provisions see note under s 10.
24 hour care limit
(Repealed by No 22 of 2017)
History
Definition of "24 hour care limit" repealed by No 22 of 2017, s 3 and Sch 1 item 1(b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
24 hour care limit
, in respect of a week and child, means a limit of:
(a)
one or more 24 hour care periods during which 24 hour care is provided to the child, as certified by an approved child care service under subsection 56(3) or (4) or decided by the Secretary under subsection 56(6) or (8); and
(b)
all of the hours in the sessions of care provided by an approved child care service to the child in the week, other than those hours that are included in a 24 hour care period.
Definition of "24 hour care limit" inserted by No 45 of 2000. For transitional provisions see note under s 10.
24 hour care period
(Repealed by No 22 of 2017)
History
Definition of "24 hour care period" repealed by No 22 of 2017, s 3 and Sch 1 item 1(c), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
24 hour care period
means a period of time that is at least 24 consecutive hours but less than 48 consecutive hours.
Definition of "24 hour care period" inserted by No 45 of 2000. For transitional provisions see note under s 10.
2020 economic support payment
means:
(a)
a first 2020 economic support payment; or
(b)
a second 2020 economic support payment.
History
Definition of "2020 economic support payment" inserted by No 22 of 2020, s 3 and Sch 4 item 1, effective 25 March 2020.
Aboriginal or Torres Strait Islander child
has the meaning given by subclause 15A(3) of Schedule 2.
History
Definition of "Aboriginal or Torres Strait Islander child" inserted by No 66 of 2022, s 3 and Sch 3 item 1, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. For transitional provision, see note under Sch 2 cl 15A.
Aboriginal or Torres Strait Islander child result
has the meaning given by clause 15A of Schedule 2.
History
Definition of "Aboriginal or Torres Strait Islander child result" inserted by No 66 of 2022, s 3 and Sch 3 item 1, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. For transitional provision, see note under Sch 2 cl 15A.
Aboriginal or Torres Strait Islander person
has the meaning given by subclause 15A(4) of Schedule 2.
History
Definition of "Aboriginal or Torres Strait Islander person" inserted by No 66 of 2022, s 3 and Sch 3 item 1, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. For transitional provision, see note under Sch 2 cl 15A.
absence
(Repealed by No 22 of 2017)
History
Definition of "absence" repealed by No 22 of 2017, s 3 and Sch 1 item 1(d), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
absence
, in relation to care provided by an approved child care service, has a meaning affected by sections 10 and 10A.
Definition of "absence" substituted by No 45 of 2000. For transitional provisions see note under s 10. The definition formerly read:
absence
, in relation to care provided for a child by an approved child care service, does not include any period of absence:
(a)
before the service has started providing care for the child; or
(b)
after the service has stopped providing care for the child (otherwise than temporarily).
absent overseas FTB child
(Repealed by No 17 of 2016)
History
Definition of "absent overseas FTB child" repealed by No 17 of 2016, s 3 and Sch 1 item 1(a), effective 1 July 2016. For application and saving provisions, see note under s 24(10). The definition formerly read:
absent overseas FTB child
has the meaning given by section 63.
Definition of "absent overseas FTB child" inserted by No 141 of 2011, s 3 and Sch 2 item 1, effective 14 May 2012.
absent overseas recipient
(Repealed by No 17 of 2016)
History
Definition of "absent overseas recipient" repealed by No 17 of 2016, s 3 and Sch 1 item 1(b), effective 1 July 2016. For application and saving provisions, see note under s 24(10). The definition formerly read:
absent overseas recipient
has the meaning given by section 62.
Definition of "absent overseas recipient" inserted by No 146 of 2006, s 3 and Sch 8 item 1, effective 1 July 2008.
absent overseas regular care child
(Repealed by No 17 of 2016)
History
Definition of "absent overseas regular care child" repealed by No 17 of 2016, s 3 and Sch 1 item 1(c), effective 1 July 2016. For application and saving provisions, see note under s 24(10). The definition formerly read:
absent overseas regular care child
has the meaning given by section 63AA.
Definition of "absent overseas regular care child" inserted by No 146 of 2006, s 3 and Sch 8 item 2, effective 1 July 2008.
ACCS
: see
additional child care subsidy
.
History
Definition of "ACCS" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
ACCS (child wellbeing)
: see
additional child care subsidy
.
History
Definition of "ACCS (child wellbeing)" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
ACCS (grandparent)
: see
additional child care subsidy
.
History
Definition of "ACCS (grandparent)" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
ACCS hourly rate cap
has the meaning given by subclause 6(2) of Schedule 2.
History
Definition of "ACCS hourly rate cap" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
ACCS (temporary financial hardship)
: see
additional child care subsidy
.
History
Definition of "ACCS (temporary financial hardship)" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
ACCS (transition to work)
: see
additional child care subsidy
.
History
Definition of "ACCS (transition to work)" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
activity test result
has the meaning given by clause 11 of Schedule 2.
[
CCH Note:
Definition of "activity test result" will be repealed by No 12 of 2025, s 3 and Sch 1 item 2, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
History
Definition of "activity test result" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
additional child care subsidy
or
ACCS
means additional child care subsidy for which:
(a)
an individual or an approved provider may become eligible under section
85CA (
ACCS (child wellbeing)
); or
(b)
an individual may become eligible under section
85CG (
ACCS (temporary financial hardship)
); or
(c)
an individual may become eligible under section
85CJ (
ACCS (grandparent)
); or
(d)
an individual may become eligible under section
85CK (
ACCS (transition to work)
).
History
Definition of "additional child care subsidy or ACCS" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
additional economic support payment 2020
means a payment to which an individual is entitled under Division 1 of Part 10.
History
Definition of "additional economic support payment 2020" inserted by No 97 of 2020, s 3 and Sch 1 item 1, effective 14 November 2020.
additional economic support payment 2021
means a payment to which an individual is entitled under Division 2 of Part 10.
History
Definition of "additional economic support payment 2021" inserted by No 97 of 2020, s 3 and Sch 1 item 1, effective 14 November 2020.
adjusted taxable income
has the meaning given by Schedule 3.
aged care resident
has the same meaning as in the Social Security Act 1991.
amount of rent paid or payable
has the same meaning as in the Social Security Act 1991.
annual cap
(Repealed by No 86 of 2021)
History
Definition of "annual cap" repealed by No 86 of 2021, s 3 and Sch 1 item 1, effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. The definition formerly read:
annual cap
has the meaning given by subclause 1(2) of Schedule 2.
Definition of "annual cap" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
applicable percentage
has the meaning given by clauses 3 and 3A of Schedule 2.
History
Definition of "applicable percentage" amended by No 86 of 2021, s 3 and Sch 2 item 1, by substituting "clauses 3 and 3A" for "clause 3", applicable in relation to sessions of care provided to a child in a CCS fortnight that starts on or after 7 March 2022.
Definition of "applicable percentage" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
application day
has the meaning given by subsections 35K(2) and (3).
History
Definition of "application day" inserted by No 65 of 2010, s 3 and Sch 2 item 1, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
approved care organisation
means an organisation approved by the Secretary under section 20.
approved course of education or study
has the meaning given by subsection 541B(5) of the Social Security Act 1991 for the purposes of paragraph (1)(c) of that section.
History
Definition of "approved course of education or study" inserted by No 129 of 2009, s 3 and Sch 1 item 1, effective 1 January 2010. For application and transitional provisions, see note under s 17B.
Attorney-General's Secretary
(Repealed by No 31 of 2018)
History
Definition of "Attorney-General's Secretary" repealed by No 31 of 2018, s 3 and Sch 2 item 13, effective 11 May 2018. For transitional rules, see note under s 57GL. The definition formerly read:
Attorney-General's Secretary
means the Secretary of the Department administered by the Minister administering the Australian Security Intelligence Organisation Act 1979.
Definition of "Attorney-General's Secretary" inserted by No 116 of 2014, s 3 and Sch 2 item 1, effective 1 December 2014.
Australia
, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.
Note:
In Division 5 of Part 4 of the Family Assistance Administration Act (about departure prohibition orders),
Australia
has an extended meaning.
History
Definition of "Australia" amended by No 55 of 2016, s 3 and Sch 13 item 1, by inserting the note, applicable in relation to:
(a) a debt that arises on or after 1 January 2017; and
(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.
Definition of "Australia" inserted by No 59 of 2015, s 3 and Sch 2 item 52, effective 1 July 2016. For transitional provisions, see note under s 2A.
Australian Immunisation Handbook
means the latest edition of the Australian Immunisation Handbook published by the Australian Government Publishing Service.
Australian resident
has the same meaning as in the Social Security Act 1991.
Australian travel document
has the same meaning as in the Australian Passports Act 2005.
History
Definition of "Australian travel document" inserted by No 122 of 2015, s 3 and Sch 1 item 69, effective 8 October 2015.
authorised party
, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in respect of the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.
baby bonus
(Repealed by No 70 of 2013)
History
Definition of "baby bonus" repealed by No 70 of 2013, s 3 and Sch 2A item 16, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. The definition formerly read:
baby bonus
means the payment for which an individual is eligible under Division 2 of Part 3.
Definition of "baby bonus" inserted by No 82 of 2007, s 3 and Sch 6 item 11, applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
back to school bonus
means a payment to which an individual is entitled under section 95 or 98.
History
Definition of "back to school bonus" inserted by No 4 of 2009, s 3 and Sch 3 item 1, effective 18 February 2009.
base FTB child rate
, in relation to an FTB child of an individual whose Part A rate of family tax benefit is being worked out using Part 2 of Schedule 1, has the meaning given by clause 8 of that Schedule.
base rate
, in relation to an individual whose Part A rate of family tax benefit is being worked out using Part 2 of Schedule 1, has the meaning given by clause 4 of that Schedule.
becomes entrusted
: a child
becomes entrusted
to the care of an individual at a time if:
(a)
any person entrusts the child to the individual's care; and
(b)
as a result, the child is in the individual's care at that time; and
(c)
the child was not in the individual's care at any earlier time.
History
Definition of "becomes entrusted" inserted by No 70 of 2013, s 3 and Sch 3 item 36, applicable in relation to a child becoming entrusted to the care of a person before, on or after 28 June 2013. However, the amendments do not affect the rights or liabilities arising between parties to a proceeding heard and finally determined by a court before 28 June 2013, to the extent that those rights or liabilities arose from, or were affected by, a child being entrusted to the care of a person.
benefit received by an individual
has a meaning affected by paragraph 19(2)(b).
bonus test day
(Repealed by No 96 of 2014)
History
Definition of "bonus test day" repealed by No 96 of 2014, s 3 and Sch 9 item 1, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. The definition formerly read:
bonus test day
means:
(a)
1 January 2013; and
(b)
30 June 2013; and
(c)
each subsequent 1 January; and
(d)
each subsequent 30 June.
Definition of "bonus test day" inserted by No 50 of 2012, s 3 and Sch 2 item 1, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
capitalised maintenance income
, in relation to an individual, means maintenance income (other than child maintenance to which clause 20B, 20C or 20D of Schedule 1 applies) of the individual:
(a)
that is neither a periodic amount nor a benefit provided on a periodic basis; and
(b)
the amount or value of which exceeds $1,500.
Note:
Periodic amount is defined in section 19.
History
Definition of "capitalised maintenance income" amended by No 98 of 2012, s 3 and Sch 4 item 1, by substituting ", 20C or 20D" for "or 20C", applicable in relation to working out an individual's Part A rate of family tax benefit for a day that occurs on or after 1 July 2012.
Definition of "capitalised maintenance income" amended by No 146 of 2006, s 3 and Sch 8 item 148, by inserting the note at the end, applicable to the 2008-09 income year and later income years.
Definition of "capitalised maintenance income" amended by No 146 of 2006, s 3 and Sch 5 item 59, by inserting "(other than child maintenance to which clause 20B or 20C of Schedule 1 applies)" after "means maintenance income", effective 1 July 2008.
care arrangement
in relation to a child means:
(a)
a written agreement between the parents of the child, or between a parent of the child and another person who cares for the child, that relates to the care of the child; or
(b)
a parenting plan for the child; or
(c)
any of the following orders relating to the child:
(i)
a family violence order within the meaning of section 4 of the Family Law Act 1975;
(ii)
a parenting order within the meaning of section 64B of that Act;
(iii)
a State child order registered in accordance with section 70D of thatAct;
(iv)
an overseas child order registered in accordance with section 70G of that Act.
History
Definition of "care arrangement" inserted by No 65 of 2010, s 3 and Sch 2 item 2, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
care period
has the meaning given by subparagraph 35A(1)(a)(ii) or (2)(b)(ii) or paragraph 35B(1)(a) or (2)(b).
History
Definition of "care period" inserted by No 65 of 2010, s 3 and Sch 2 item 3, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
CCS
: see
child care subsidy
.
History
Definition of "CCS" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
CCS fortnight
means a period of 2 weeks beginning on:
(a)
Monday 2 July 2018; or
(b)
every second Monday after that Monday.
History
Definition of "CCS fortnight" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
CCS hourly rate cap
has the meaning given by subclause 2(3) of Schedule 2.
History
Definition of "CCS hourly rate cap" inserted by No 22 of 2017, s 3 and Sch 1 item 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
change of care day
for an individual who cares for a child means:
(a)
if a determination of the individual's percentage of care for the child has been revoked under Subdivision
E of Division
1 of Part
3 - the first day on which the care of the child that was actually taking place ceased to correspond with the individual's percentage of care for the child under the determination; or
(b)
if a determination of the individual's percentage of care for the child has been suspended under Subdivision
E of Division
1 of Part
3 - the first day on which the care of the child that was actually taking place ceased to correspond with the individual's percentage of care for the child determined for the purposes of subsection
35C(4) under the determination; or
(c)
otherwise - the first day on which the care of the child that was actually taking place did not correspond with the individual's extent of care under a care arrangement that applies in relation to the child (which might be the first day the care arrangement begins to apply in relation to the child).
History
Definition of "change of care day" amended by No 36 of 2018, s 3 and Sch 1 item 1, by substituting para (b) and (c) for para (b), applicable in relation to any change of care day that occurs on or after 23 May 2018. Para (b) formerly read:
(b)
otherwise - the first day on which the care of the child that was actually taking place ceased to correspond with the individual's extent of care under a care arrangement that applies in relation to the child.
Definition of "change of care day" inserted by No 65 of 2010, s 3 and Sch 2 item 4, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
child care benefit
(Repealed by No 22 of 2017)
History
Definition of "child care benefit" repealed by No 22 of 2017, s 3 and Sch 1 item 3(a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
child care benefit
means the benefit for which a person is eligible under Division 4 of Part 3.
child care rebate
(Repealed by No 22 of 2017)
History
Definition of "child care rebate" repealed by No 22 of 2017, s 3 and Sch 1 item 3(b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
child care rebate
means the rebate for which a person is eligible under Division 5 of Part 3.
Definition of "child care rebate" inserted by No 50 of 2009, s 3 and Sch 1 item 1, effective 24 June 2009. No 50 of 2009, s 3 and Sch 1 items 42 to 44, contain the following transitional provisions:
42 Operation of laws
42(1)
If, before 24 June 2009 (the
commencement time
), a thing was done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the thing is taken to have been done in relation to child care rebate.
42(2)
If, before the commencement time, a thing was omitted to be done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the omission is taken to have happened in relation to child care rebate.
42(3)
Subitems (1) and (2) do not have the effect of changing the time at which the thing was actually done or omitted to have been done.
42(4)
The Minister may, by writing, determine either or both of the following:
(a)
that subitem (1) does not apply in relation to a specified thing done;
(b)
that subitem (2) does not apply in relation to a specified thing omitted to have been done.
A determination under this subitem has effect accordingly.
42(5)
A determination under subitem (4) is not a legislative instrument.
42(6)
For the purposes of this item:
doing
a thing includes making an instrument.
omitting
to do a thing includes failing to make an instrument.
43 References in instruments
43(1)
If:
(a)
an instrument was in force immediately before the commencement time; and
(b)
the instrument refers to child care tax rebate (including by way of abbreviation);
the reference has effect after the commencement time as if it were a reference to child care rebate.
43(2)
The Minister may, by writing, determine that subitem (1) does not apply in relation to a specified reference.
43(3)
A determination under this subitem has effect accordingly.
44 Regulations
44
The Governor-General may make regulations prescribing matters of a transitional nature (including any saving or application provisions) relating to the amendments or repeals made by this Schedule.
child care subsidy
or
CCS
means child care subsidy for which an individual may become eligible under section 85BA.
History
Definition of "child care subsidy or CCS" inserted by No 22 of 2017, s 3 and Sch 1 item 4, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
child care tax rebate
(Repealed by No 50 of 2009)
History
Definition of "child care tax rebate" repealed by No 50 of 2009, s 3 and Sch 1 item 2, effective 24 June 2009. For transitional provisions, see note under definition of "child care rebate". The definition formerly read:
child care tax rebate
means the rebate for which a person is eligible under Division 5 of Part 3.
Definition of "child care tax rebate" inserted by No 113 of 2007, s 3 and Sch 1 item 1, effective 1 July 2007.
child support
means financial support under the Child Support (Assessment) Act 1989 and includes financial support:
(a)
by way of lump sum payment; or
(b)
by way of transfer or settlement of property.
child support agreement
has the meaning given by section 81 of the Child Support (Assessment) Act 1989.
History
Definition of "child support agreement" inserted by No 146 of 2006, s 3 and Sch 5 item 60, effective 1 July 2008.
child support care determination
has the meaning given by paragraph 35T(1)(b).
History
Definition of "child support care determination" inserted by No 65 of 2010, s 3 and Sch 2 item 5, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
child wellbeing result
has the meaning given by clause 15 of Schedule 2.
History
Definition of "child wellbeing result" inserted by No 22 of 2017, s 3 and Sch 1 item 4, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
clean energy advance
means an advance to which an individual is entitled under Division 1 or 3 of Part 8.
History
Definition of "clean energy advance" inserted by No 141 of 2011, s 3 and Sch 2 item 2, effective 14 May 2012.
compliance penalty period
has the same meaning as in the Social Security Act 1991.
History
Definition of "compliance penalty period" inserted by No 64 of 2006, s 3 and Sch 14 item 1, effective 1 July 2006.
conscientious objection
(Repealed by No 158 of 2015)
History
Definition of "conscientious objection" repealed by No 158 of 2015, s 3 and Sch 1 item 1, effective 1 January 2016. For application and transitional provision, see note under s 6(3). The definition formerly read:
conscientious objection,
in relation to the immunisation of a child, has the meaning given by section 5.
continuous flexible period
has the same meaning as in the Paid Parental Leave Act 2010.
History
Definition of "continuous flexible period" inserted by No 53 of 2020, s 3 and Sch 1 item 1, effective 1 July 2020.
CPC rate
(Repealed by No 60 of 2009)
History
Definition of "CPC rate" repealed by No 60 of 2009, s 3 and Sch 14 item 1, effective 30 June 2009. The definition formerly read:
CPC rate
has the meaning given by subsection (7).
Definition of "CPC rate" amended by No 30 of 2003, s 3 and Sch 2 item 52, by substituting "subsection (7)" for "subsection (3)", effective 1 July 2000.
Definition of "CPC rate" substituted by No 45 of 2000. For transitional provisions see note under s 3A. The definition formerly read:
CPC rate
has the same meaning as in the Social Security Act 1991.
current education period
(Repealed by No 96 of 2014)
History
Definition of "current education period" repealed by No 96 of 2014, s 3 and Sch 9 item 2, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. The definition formerly read:
current education period
:
(a)
for a bonus test day that is a 1 January - means the period beginning on the bonus test day and ending on the next 30 June; and
(b)
for a bonus test day that is a 30 June - means the period beginning on the day after the bonus test day and ending on the next 31 December.
Definition of "current education period" inserted by No 154 of 2012, s 3 and Sch 5 item 1, effective 17 November 2012.
current figure
, as at a particular time and in relation to an amount that is to be indexed or adjusted under Schedule 4, means:
(a)
if the amount has not yet been indexed or adjusted under Schedule
4 before that time - the amount; and
(b)
if the amount has been indexed or adjusted under Schedule
4 before that time - the amount most recently substituted for the amount under Schedule
4 before that time.
deemed activity test result
has the meaning given by clause 16 of Schedule 2.
[
CCH Note:
Definition of "deemed activity test result" will be repealed by No 12 of 2025, s 3 and Sch 1 item 3, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
History
Definition of "deemed activity test result" inserted by No 22 of 2017, s 3 and Sch 1 item 4, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
[
CCH Note:
Definition of "deemed subsidised hours" will be inserted by No 12 of 2025, s 3 and Sch 1 item 4, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. The definition will read:
deemed subsidised hours
has the meaning given by clause 16 of Schedule 2.
]
disability expenses maintenance
has the meaning given by subsection 19(3).
disabled person
means a person who is:
(a)
receiving a disability support pension under Part 2.3 of the
Social Security Act 1991; or
(b)
receiving an invalidity pension under Division 4 of Part III of the
Veterans' Entitlements Act 1986; or
(c)
participating in an independent living program provided by CRS Australia or such other body determined by the Minister, by legislative instrument, for the purposes of this paragraph; or
(d)
diagnosed by a medical practitioner or a psychologist (see subsection 3(3)) as a person who is impaired to a degree that significantly incapacitates him or her; or
(e)
included in a class of persons determined by the Minister, by legislative instrument, to be a disabled person for the purposes of this paragraph.
History
Definition of "disabled person" amended by No 108 of 2006, s 3 and Sch 8 items 1 and 2, by inserting ", by legislative instrument," in para (c) and (e), effective 27 September 2006.
Definition of "disabled person" inserted by No 45 of 2000. For transitional provisions see note under s 10.
economic security strategy payment to families
means a payment to which an individual is entitled under section 89 or 93.
History
Definition of "economic security strategy payment to families" inserted by No 131 of 2008, s 3 and Sch 3 item 1, effective 1 December 2008.
eligible for parental leave pay
(Repealed by No 53 of 2020)
History
Definition of "eligible for parental leave pay" repealed by No 53 of 2020, s 3 and Sch 1 item 2, effective 1 July 2020. The definition formerly read:
eligible for parental leave pay
has the same meaning as in the Paid Parental Leave Act 2010.
Definition of "eligible for parental leave pay" inserted by No 105 of 2010, s 3 and Sch 1 item 1, effective 1 October 2010.
ETR payment
(short for Education Tax Refund payment) means a payment to which an individual is entitled under Part 7A.
History
Definition of "ETR payment" inserted by No 50 of 2012, s 3 and Sch 1 item 1, effective 27 May 2012.
exempt from the FTB activity test
(Repealed by No 14 of 2014)
History
Definition of "exempt from the FTB activity test" repealed by No 14 of 2014, s 3 and Sch 3 item 1, effective 1 May 2014. The definition formerly read:
exempt from the FTB activity test
an individual is exempt from the FTB activity test in the circumstances mentioned in subsection 17B(2).
Definition of "exempt from the FTB activity test" inserted by No 129 of 2009, s 3 and Sch 1 item 2, effective 1 January 2010. For application and transitional provisions, see note under s 17B.
extended child wellbeing period
has the meaning given by subclause 15(3) of Schedule 2.
History
Definition of "extended child wellbeing period" inserted by No 22 of 2017, s 3 and Sch 1 item 4, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
family assistance
means:
(a)
family tax benefit; or
(b)
stillborn baby payment; or
(c)
(Repealed by No 49 of 2012)
(d)
child care subsidy; or
(da)
additional child care subsidy; or
(e)
family tax benefit advance; or
(f)
single income family supplement.
(g)
(Repealed by No 96 of 2014)
History
Definition of "family assistance" amended by No 22 of 2017, s 3 and Sch 1 item 5, by substituting para (d) and (da), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Para (d) and (da) formerly read:
(d)
child care benefit; or
(da)
child care rebate; or
Definition of "family assistance" amended by No 96 of 2014, s 3 and Sch 9 items 3 and 4, by substituting "supplement." for "supplement; or" in para (f) and repealing para (g), effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. Para (g) formerly read:
(g)
schoolkids bonus.
Definition of "family assistance" amended by No 70 of 2013, s 3 and Sch 2A item 17, by substituting para (b), effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. Para (b) formerly read:
(b)
baby bonus; or
Definition of "family assistance" amended by No 49 of 2012, s 3 and Sch 1 item 7, by repealing para (c), effective 1 July 2012. For transitional and application provisions see note under s 61B.
Para (c) formerly read:
(c)
maternity immunisation allowance; or
Definition of "family assistance" amended by No 50 of 2012, s 3 and Sch 2 item 2, by inserting para (g), effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
Definition of "family assistance" amended by No 141 of 2011, s 3 and Sch 8 item 1, by inserting para (f), applicable in relation to the 2012-13 income year and later income years.
Definition of "family assistance" amended by No 50 of 2009, s 3 and Sch 1 item 16, by substituting "child care rebate" for "child care tax rebate" in para (da), effective 24 June 2009.
Definition of "family assistance" amended by No 113 of 2007, s 3 and Sch 1 item 2, by inserting para (da), effective 1 July 2007.
Definition of "family assistance" amended by No 82 of 2007, s 3 and Sch 6 item 12, by substituting "baby bonus" for "maternity payment" in para (b), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
Definition of "family assistance" amended by No 59 of 2004, s 3 and Sch 2 item 4, by substituting "maternity payment" for "maternity allowance" in para (b), effective 1 July 2004.
Definition of "family assistance" amended by No 83 of 1999.
family dispute resolution
has the meaning given by section 10F of the Family Law Act 1975.
History
Definition of "family dispute resolution" inserted by No 36 of 2018, s 3 and Sch 1 item 2, applicable in relation to any change of care day that occurs on or after 23 May 2018.
family law order
means:
(a)
a parenting order within the meaning of section 64B of the
Family Law Act 1975; or
(b)
a family violence order within the meaning of section 4 of that Act; or
(c)
a State child order registered under section
70D of that Act; or
(d)
an overseas child order registered under section 70G of that Act.
History
Definition of "family law order" amended by No 46 of 2006, s 3 and Sch 9 item 1 (and No 82 of 2006, s 3 and Sch 9 item 1 - this appears to be in order to correct an error in the wording of the amendment effected by No 46 of 2006), by substituting "section 4" for "section 60D" in para (b), effective 1 July 2006.
family member
(Repealed by No 83 of 1999)
family tax benefit
means the benefit for which a person is eligible under Division 1 of Part 3 (and includes any amount under section 58AA).
History
Definition of "family tax benefit" amended by No 70 of 2013, s 3 and Sch 2A item 1, by inserting "(and includes any amount under section 58AA)" at the end of the definition, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A.
first 2020 economic support payment
means a payment to which an individual is entitled under Division 1 of Part 9.
History
Definition of "first 2020 economic support payment" inserted by No 22 of 2020, s 3 and Sch 4 item 1, effective 25 March 2020.
flexible PPL day
has the same meaning as in the Paid Parental Leave Act 2010.
History
Definition of "flexible PPL day" inserted by No 4 of 2023, s 3 and Sch 2 item 1, effective 26 March 2023. For application provision, see note under s 61AA(7A).
Foreign Affairs Minister
means the Minister administering the Australian Passports Act 2005.
History
Definition of "Foreign Affairs Minister" inserted by No 116 of 2014, s 3 and Sch 2 item 1, effective 1 December 2014.
fourth income (other rate) threshold
has the meaning given by subclause 3A(6) of Schedule 2.
History
Definition of "fourth income (other rate) threshold" inserted by No 66 of 2022, s 3 and Sch 1 item 1, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.
fourth income threshold
(Repealed by No 66 of 2022)
History
Definition of "fourth income threshold" repealed by No 66 of 2022, s 3 and Sch 1 item 2, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. The definition formerly read:
fourth income threshold
has the meaning given by subclause 3(4) of Schedule 2.
Definition of "fourth income threshold" inserted by No 22 of 2017, s 3 and Sch 1 item 5A, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
FTB advance rate
(Repealed by No 53 of 2011)
History
Definition of "FTB advance rate" repealed by No 53 of 2011, s 3 and Sch 1 item 1, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5. The definition formerly read:
FTB advance rate
, in relation to an individual, means:
(a)
unless paragraph (b) applies - half the amount that would, under clause 26 of Schedule 1, be the FTB child rate for an FTB child who had not turned 18 if:
(i)
the individual's Part A rate were required to be worked out using Part 3 of that Schedule; and
(ii)
clause 27 of that Schedule did not apply in respect of the child; or
(b)
if the amount per year that would be the FTB advance rate under paragraph (a) is not a multiple of $3.65 - the amount per year that is the next highest multiple of $3.65.
Definition of "FTB advance rate" substituted by No 45 of 2000. For transitional provisions see note under s 3A. The definition formerly read:
FTB advance rate
, in relation to an individual whose Part A rate of family tax benefit is being worked out using Part 2 of Schedule 1, means half the amount that would be the FTB child rate for an FTB child who has not turned 18 under clause 26 of that Schedule if:
(a)
the person's Part A rate were to beworked out using Part 3 of that Schedule; and
(b)
clause 27 of that Schedule did not apply.
FTB child
:
(a)
in relation to family tax benefit - has the meaning given in Subdivision
A of Division 1 of Part 3; and
(b)
in relation to child care subsidy and additional child care subsidy - has the meaning given in Subdivision
A of Division
1 of Part
3 (except for section
24), but in applying Subdivision
D of that Division to CCS or ACCS, a reference in Subdivision
D to a claim for payment of family tax benefit is taken to be a reference to a claim for CCS; and
(ba)
(Repealed by No 96 of 2014)
(c)
in relation to stillborn baby payment - has the meaning given in Subdivision
A of Division
1 of Part
3; and
(d)
(Repealed by No 49 of 2012)
(e)
in relation to single income family supplement - has the meaning given in Subdivision
A of Division
1 of Part
3 but, in applying Subdivision
D of that Division to that supplement in a case where a claim for that supplement is required for there to be an entitlement to be paid that supplement, a reference in Subdivision
D of that Division to a claim for payment of family tax benefit is to be read as a reference to a claim for payment of that supplement.
History
Definition of "FTB child" amended by No 22 of 2017, s 3 and Sch 1 item 6, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Para (b) formerly read:
(b)
in relation to child care benefit - has the meaning given in Subdivision A of Division 1 of Part 3 but:
(i)
in applying Subdivision D of that Division to child care benefit, a reference in that Subdivision to a claim for payment of family tax benefit is to be read as a reference to a claim for payment of child care benefit; and
(ii)
in applying subsections 24(4) and (6) to child care benefit, the references in those subsections to eligibility for family tax benefit are to be read as references to eligibility, or conditional eligibility, for child care benefit; and
Definition of "FTB child" amended by No 96 of 2014, s 3 and Sch 9 item 5, by repealing para (ba), effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. Para (ba) formerly read:
(ba)
in relation to schoolkids bonus - has the meaning given in Subdivision A of Division 1 of Part 3; and
Definition of "FTB child" amended by No 70 of 2013, s 3 and Sch 2A item 18, by substituting para (c), effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. Para (c) formerly read:
(c)
in relation to baby bonus - has the meaning given in Subdivision A of Division 1 of Part 3 but, in applying Subdivision D of that Division to baby bonus, a reference in that Subdivision to a claim for payment of family tax benefit is to be read as a reference to a claim for payment of baby bonus; and
Definition of "FTB child" amended by No 49 of 2012, s 3 and Sch 1 item 8, by repealing para (d), effective 1 July 2012. For transitional and application provisions see note under s 61B.
Para (d) formerly read:
(d)
in relation to maternity immunisation allowance - has the meaning given in Subdivision A of Division 1 of Part 3 but, in applying Subdivision D of that Division to maternity immunisation allowance, a reference in that Subdivision to a claim for payment of family tax benefit is to be read as a reference to a claim for payment of maternity immunisation allowance; and
Definition of "FTB child" amended by No 50 of 2012, s 3 and Sch 2 item 3, by inserting para (ba), effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
Definition of "FTB child" amended by No 141 of 2011, s 3 and Sch 8 item 2, by inserting para (e), applicable in relation to the 2012-13 income year and later income years.
Definition of "FTB child" amended by No 65 of 2010, s 3 and Sch 4 item 1, by inserting paras (c) and (d), effective 1 July 2010.
Definition of "FTB child" amended by No 65 of 2010, s 3 and Sch 1 item 6, by substituting "in applying Subdivision D of that Division to child care benefit, a reference in that Subdivision" for "in applying paragraph 22(6A)(b) to child care benefit, the reference in that paragraph" in para (b)(i), effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
Definition of "FTB child" amended by No 146 of 2006, s 3 and Sch 8 items 3 to 5, by substituting para (b)(i), substituting "benefit." for "benefit; and" in para (b)(ii) and repealing para (c), effective 1 July 2008. Para (b)(i) and para (c) formerly read:
(i)
in applying paragraphs 22(7)(b) and 25(1)(b), (1A)(b) and (1B)(b) to child care benefit, the references in those paragraphs to a claim for payment of family tax benefit are to be read as references to a claim for payment of child care benefit; and
(c)
in relation to child care benefit - also means a child determined by the Secretary under subsection 42(2), 44(3) or 45(3) to be an FTB child.
Definition of "FTB child" amended by No 75 of 2001.
Definition of "FTB child" substituted by No 45 of 2000. For transitional provisions see note under s 3A. The definition formerly read:
FTB child
has the meaning given by Subdivision A of Division 1 of Part 3.
FTB child rate reduction period
has the meaning given by subsection 61A(2) or 61B(2).
Note:
The FTB child rate reduction period relates to a child who does not meet the health check or immunisation requirements under section 61A or 61B.
History
Definition of "FTB child rate reduction period" inserted by No 36 of 2018, s 3 and Sch 2 item 3, effective 1 July 2018. For application provision, see note under s 61A.
general practitioner
has the same meaning as in the Health Insurance Act 1973.
History
Definition of "general practitioner" inserted by No 158 of 2015, s 3 and Sch 1 item 2, effective 1 January 2016. For application and transitional provision, see note under s 6(3).
has a continuous PPL period
(Repealed by No 4 of 2023)
History
Definition of "has a continuous PPL period" repealed by No 4 of 2023, s 3 and Sch 2 item 2, effective 26 March 2023. For application provision, see note under s 61AA(7A). The definition formerly read:
has a continuous PPL period
has the same meaning as in the Paid Parental Leave Act 2010.
Definition of "has a continuous PPL period" inserted by No 53 of 2020, s 3 and Sch 1 item 3, effective 1 July 2020.
higher rate child
has the meaning given by subclause 3B(1) of Schedule 2.
History
Definition of "higher rate child" inserted by No 86 of 2021, s 3 and Sch 2 item 2, applicable in relation to sessions of care provided to a child in a CCS fortnight that starts on or after 7 March 2022.
holder
, in relation to a visa, has the same meaning as in the Migration Act 1958.
History
Definition of "holder" inserted by No 18 of 2000.
Home Affairs Minister
means the Minister administering the Australian Security Intelligence Organisation Act 1979.
History
Definition of "Home Affairs Minister" inserted by No 31 of 2018, s 3 and Sch 2 item 14, effective 11 May 2018. For transitional rules, see note under s 57GL.
hourly rate of ACCS
:
(b)
for an individual - has the meaning given by subclause
6(1) of Schedule
2; or
(c)
for an approved provider - has the meaning given by subclause
9(1) of Schedule
2.
History
Definition of "hourly rate of ACCS" inserted by No 22 of 2017, s 3 and Sch 1 item 7, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
hourly rate of CCS
has the meaning given by subclause 2(1) of Schedule 2.
History
Definition of "hourly rate of CCS" inserted by No 22 of 2017, s 3 and Sch 1 item 7, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
hourly session fee
:
(a)
for an individual - has the meaning given by subclause
2(2) of Schedule
2; and
(b)
for an approved provider - has the meaning given by subclause
9(2) of Schedule
2.
History
Definition of "hourly session fee" inserted by No 22 of 2017, s 3 and Sch 1 item 7, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Human Services Secretary
means the Chief Executive Officer of Services Australia.
History
Definition of "Human Services Secretary" amended by No 104 of 2020, s 3 and Sch 1 item 1, by substituting "Chief Executive Officer of Services Australia" for "Secretary of the Department administered by the Minister administering the Human Services (Centrelink) Act 1997", effective 1 February 2020 and applicable in relation to an offence if the conduct constituting the offence occurs after 20 November 2020.
Definition of "Human Services Secretary" inserted by No 116 of 2014, s 3 and Sch 2 item 1, effective 1 December 2014.
illness separated couple
has the same meaning as in the Social Security Act 1991.
Immigration Minister
(Repealed by No 31 of 2018)
History
Definition of "Immigration Minister" repealed by No 31 of 2018, s 3 and Sch 2 item 15, effective 11 May 2018. For transitional rules, see note under s 57GL. The definition formerly read:
Immigration Minister
means the Minister administering the Migration Act 1958.
Definition of "Immigration Minister" inserted by No 116 of 2014, s 3 and Sch 2 item 1, effective 1 December 2014.
immunised
, in relation to a child, means the child is immunised in accordance with:
(a)
a standard vaccination schedule determined under section
4; or
(b)
a catch up vaccination schedule determined under section
4.
[
CCH Note:
Definition of "increased hours result" will be inserted by No 12 of 2025, s 3 and Sch 1 item 5, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. The definition will read:
increased hours result
has the meaning given by subclause 12(1) of Schedule 2.
]
income support supplement
has the same meaning as in the Social Security Act 1991.
History
Definition of "income support supplement" inserted by No 61 of 2005, s 3 and Sch 4 item 1, effective 1 July 2005.
Income Tax Assessment Act
means the Income Tax Assessment Act 1997.
income year
has the same meaning as in the Income Tax Assessment Act.
increased care of a child
has the meaning given by section 35GA.
History
Definition of "increased care of a child" inserted by No 36 of 2018, s 3 and Sch 1 item 2, applicable in relation to any change of care day that occurs on or after 23 May 2018.
index number
has the same meaning as in the Social Security Act 1991.
ineligible homeowner
has the same meaning as in the Social Security Act 1991.
interim period
has the meaning given by section 35FA.
History
Definition of "interim period" amended by No 36 of 2018, s 3 and Sch 1 item 3, by substituting "section 35FA" for "subsection 35L(2)", applicable in relation to any change of care day that occurs on or after 23 May 2018.
Definition of "interim period" inserted by No 65 of 2010, s 3 and Sch 2 item 7, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
low income result
has the meaning given by clause 13 of Schedule 2.
[
CCH Note:
Definition of "low income result" will be repealed by No 12 of 2025, s 3 and Sch 1 item 6, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
History
Definition of "low income result" inserted by No 22 of 2017, s 3 and Sch 1 item 9, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
lower income (base rate) threshold
has the meaning given by subclause 3(4) of Schedule 2.
History
Definition of "lower income (base rate) threshold" inserted by No 66 of 2022, s 3 and Sch 1 item 3, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.
lower income (other rate) threshold
has the meaning given by subclause 3A(6) of Schedule 2.
History
Definition of "lower income (other rate) threshold" inserted by No 66 of 2022, s 3 and Sch 1 item 3, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.
lower income threshold
(Repealed by No 66 of 2022)
History
Definition of "lower income threshold" repealed by No 66 of 2022, s 3 and Sch 1 item 4, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. The definition formerly read:
lower income threshold
has the meaning given by subclause 3(4) of Schedule 2.
Definition of "lower income threshold" substituted by No 22 of 2017, s 3 and Sch 1 item 8, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
lower income threshold
for child care benefit has the meaning given by subclause 6(2) of Schedule 2.
maintenance
includes child support.
maintenance agreement
means a written agreement (whether made within or outside Australia) that provides for the maintenance of a person (whether or not it also makes provision in relation to other matters), and includes such an agreement that varies an earlier maintenance agreement.
maintenance income
, in relation to an individual, means:
(a)
child maintenance - any one or more of the following amounts:
(i)
if clause 20B of Schedule 1 applies (notional assessments for child support agreements) - the amount worked out under that clause;
(ii)
if clause 20C of Schedule 1 applies (lump sum payments) - the amount worked out under that clause;
(iia)
if clause 20D of Schedule 1 applies (deemed receipt for administrative assessments privately collected) - the amount worked out under that clause;
(iii)
otherwise - the amount of a payment or the value of a benefit that is received by the individual for the maintenance of an FTB child of the individual and is received from a parent or relationship parent of the child, or the former partner of a parent or relationship parent of the child; or
(b)
partner maintenance-that is, the amount of a payment or the value of a benefit that is received by the individual for the individual's own maintenance and is received from the individual's former partner; or
(c)
direct child maintenance-that is, the amount of a payment or the value of a benefit that is received by an FTB child of the individual for the child's own maintenance and is received from:
(i)
a parent or relationship parent of the child; or
(ii)
the former partner of a parent or relationship parent of the child;
but does not include disability expenses maintenance.
Note:
This definition is affected by section 19.
History
Definition of "maintenance income" amended by No 98 of 2012, s 3 and Sch 4 item 2, by inserting para (a)(iia), applicable in relation to working out an individual's Part A rate of family tax benefit for a day that occurs on or after 1 July 2012.
Definition of "maintenance income" amended by No 38 of 2010, s 3 and Sch 7 items 1 to 3, by substituting "a parent or relationship parent of the child, or the former partner of a parent or relationship parent of the child" for "a parent of the child, or the partner or former partner of a parent of the child" in para (a) and substituting "individual's former partner" for "individual's partner or former partner" in para (b), and substituting para (c)(i) and (ii), effective 14 April 2010. Para (c)(i) and (ii) formerly read:
(i)
a parent of the child; or
(ii)
the partner or former partner of a parent of the child;
Definition of "maintenance income" amended by No 146 of2006, s 3 and Sch 8 item 149, by inserting the note at the end, applicable to the 2008-09 income year and later income years.
Definition of "maintenance income" amended by No 146 of 2006, s 3 and Sch 5 item 61, by substituting para (a), effective 1 July 2008. Para (a) formerly read:
(a)
child maintenance - that is, the amount of a payment or the value of a benefit that is received by the individual for the maintenance of an FTB child of the individual and is received from:
(i)
a parent of the child; or
(ii)
the partner or former partner of a parent of the child; or
maintenance income credit balance
has the meaning given by clause 24A of Schedule 1.
History
Definition of "maintenance income credit balance" inserted by No 82 of 2006, s 3 and Sch 5 item 1, effective 1 July 2006.
maternity allowance
(Repealed by No 59 of 2004)
History
Definition of "maternity allowance" repealed by No 59 of 2004, s 3 and Sch 2 item 5, effective 1 July 2004. The definition formerly read:
maternity allowance
means the allowance for which an individual is eligible under Division 2 of Part 3.
maternity immunisation allowance
(Repealed by No 49 of 2012)
History
Definition of "maternity immunisation allowance" repealed by No 49 of 2012, s 3 and Sch 1 item 9, effective 1 July 2012. For transitional and application provisions see note under s 61B.
The definition formerly read:
maternity immunisation allowance
means the allowance for which an individual is eligible under Division 3 of Part 3.
maternity payment
(Repealed by No 82 of 2007)
History
Definition of "maternity payment" repealed by No 82 of 2007, s 3 and Sch 6 item 13, applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
The definition formerly read:
maternity payment
means the payment for which an individual is eligible under Division 2 of Part 3.
Definition of "maternity payment" inserted by No 59 of 2004, s 3 and Sch 2 item 6, effective 1 July 2004.
maximum interim period
for a determination under section 35A or 35B of an individual's percentage of care for a child is the period beginning on the change of care day for the individual and ending at:
(a)
for a determination relating to a court order - the later of:
(i)
the end of the period of 52 weeks starting on the day the court order first takes effect; or
(ii)
the end of the period of 26 weeks starting on the change of care day; or
(b)
for a determination relating to a written agreement or parenting plan - the end of the period of 14 weeks starting on the change of care day.
History
Definition of "maximum interim period" inserted by No 36 of 2018, s 3 and Sch 1 item 4, applicable in relation to any change of care day that occurs on or after 23 May 2018.
medical practitioner
means a person registered or licensed as a medical practitioner under a State or Territory law that provides for the registration or licensing of medical practitioners.
meets the immunisation requirements
has the meaning given by section 6.
member of a couple
has the same meaning as in the Social Security Act 1991.
member of the same couple
has the same meaning as
member of a couple
has.
History
Definition of "member of the same couple" inserted by No 61 of 2005, s 3 and Sch 3 item 1, effective 26 June 2005.
Military Rehabilitation and Compensation Act Education and Training Scheme
means the scheme determined under section 258 of the Military Rehabilitation and Compensation Act 2004 (as the scheme is in force at the commencement of this definition).
History
Definition of "Military Rehabilitation and Compensation Act Education and Training Scheme" inserted by No 131 of 2008, s 3 and Sch 3 item 2, effective 1 December 2008.
Minister's rules
has the meaning given by subsection 85GB(1).
History
Definition of "Minister's rules" inserted by No 22 of 2017, s 3 and Sch 1 item 9, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Minister's rules result
has the meaning given by clause 14 of Schedule 2.
History
Definition of "Minister's rules result" inserted by No 22 of 2017, s 3 and Sch 1 item 9, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
non-standard hours family day care
(Repealed by No 22 of 2017)
History
Definition of "non-standard hours family day care" repealed by No 22 of 2017, s 3 and Sch 1 item 10(a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
non-standard hours family day care
means hours of care provided by an approved family day care service at times that are identified by the service in accordance with eligibility rules applicable to the service under paragraph 205(1)(b) of the Family Assistance Administration Act as the service's non-standard hours of care.
Definition of "non-standard hours family day care" substituted by No 30 of 2003, s 3 and Sch 2 item 1, effective 15 April 2003. The definition formerly read:
non-standard hours family day care
means hours of care provided by an approved family day care service at times that are identified in the service's conditions of approval as being non-standard hours of the service.
Definition of "non-standard hours family day care" amended by No 83 of 1999.
non-standard hours in-home care
(Repealed by No 22 of 2017)
History
Definition of "non-standard hours in-home care" repealed by No 22 of 2017, s 3 and Sch 1 item 10(b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
non-standard hours in-home care
means hours of care provided by an approved in-home care service at times that are identified by the service in accordance with eligibility rules applicable to the service under paragraph 205(1)(b) of the Family Assistance Administration Act as the service's non-standard hours of care.
Definition of "non-standard hours in-home care" substituted by No 30 of 2003, s 3 and Sch 2 item 2, effective 15 April 2003. The definition formerly read:
non-standard hours in-home care
means hours of care provided by an in-home care service at times that are identified in the service's conditions of approval as being non-standard hours of the service.
Definition of "non-standard hours in-home care" inserted by No 138 of 2000.
notional assessment
has the meaning given by section 146E of the Child Support (Assessment) Act 1989.
History
Definition of "notional assessment" inserted by No 146 of 2006, s 3 and Sch 5 item 62, effective 1 July 2008.
one-off payment to families
means a payment to which an individual is entitled under section 86.
History
Definition of "one-off payment to families" inserted by No 60 of 2004, s 3 and Sch 1 item 1, effective 26 May 2004.
paid work
(other than in paragraph 12(2)(a) of Schedule 2) has the meaning given by section 3B.
History
Definition of "paid work" substituted by No 22 of 2017, s 3 and Sch 1 item 11, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
paid work
(other than in paragraph 15(1)(a) or section 17A) has the meaning given by section 3B.
Definition of "paid work" amended by No 150 of 2005, s 3 and Sch 2 item 1, by inserting "or section 17A" after "(other than in paragraph 15(1)(a)", applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
Definition of "paid work" inserted by No 61 of 2005, s 3 and Sch 1 item 1, applicable in respect of the 2005-2006 income year and later income years.
parental leave pay
has the same meaning as in the Paid Parental Leave Act 2010.
History
Definition of "parental leave pay" inserted by No 4 of 2023, s 3 and Sch 2 item 3, effective 26 March 2023. For application provision, see note under s 61AA(7A).
parenting plan
has the meaning given by the Family Law Act 1975.
History
Definition of "parenting plan" inserted by No 146 of 2006, s 3 and Sch 8 item 6, effective 1 July 2008.
partner
has the same meaning as in the Social Security Act 1991.
partnered (partner in gaol)
has the same meaning as in the Social Security Act 1991.
History
Definition of "partnered (partner in gaol)" inserted by No 45 of 2000. For transitional provisions see note under s 3A.
part-time family day care
(Repealed by No 22 of 2017)
History
Definition of "part-time family day care" repealed by No 22 of 2017, s 3 and Sch 1 item 12(a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
part-time family day care
means standard hours family day care provided by an approved family day care service for a child in a week during which the service provides a total of less than 50 hours of standard hours family day care for the child.
Definition of "part-time family day care" amended by No 83 of 1999.
part-time in-home care
(Repealed by No 22 of 2017)
History
Definition of "part-time in-home care" repealed by No 22 of 2017, s 3 and Sch 1 item 12(b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
part-time in-home care
means standard hours in-home care provided by an in-home care service for a child in a week during which the service provides a total of less than 50 hours of standard hours in-home care for the child.
Definition of "part-time in-home care" inserted by No 138 of 2000.
passive employment income
of an individual, in respect of a period, means:
(a)
income that is earned by the individual in respect of the period as a result of the individual being on paid leave for the period; or
(b)
a payment of compensation, or a payment under an insurance scheme, in respect of the individual's inability to earn, derive or receive income from paid work during the period; or
(c)
if the individual stops paid work as a self-employed individual - income that is derived by the individual in respect of the period from an interest, or from investments, held in connection with the individual's previous self-employment.
History
Definition of "passive employment income" inserted by No 61 of 2005, s 3 and Sch 1 item 2, applicable in respect of the 2005-2006 income year and later income years.
payment or benefit received from an individual
has a meaning affected by paragraph 19(2)(c).
percentage of care
, in relation to an individual who cares for a child, means the individual's percentage of care for the child that is determined by the Secretary under Subdivision D of Division 1 of Part 3.
History
Definition of "percentage of care" inserted by No 65 of 2010, s 3 and Sch 2 item 8, effective 1 July 2010.
percentage range
(Repealed by No 74 of 2023)
History
Definition of "percentage range" repealed by No 74 of 2023, s 3 and Sch 4 item 3, effective 18 October 2023. The definition formerly read:
percentage range
: each of the following is a
percentage range
:
(a)
0% to less than 14%;
(b)
14% to less than 35%;
(c)
48% to 52%;
(d)
more than 65% to 86%;
(e)
more than 86% to 100%.
Definition of "percentage range" substituted by No 36 of 2018, s 3 and Sch 1 item 4, applicable in relation to any change of care day that occurs on or after 23 May 2018. The definition formerly read:
percentage range
has the meaning given by subsection 35P(2).
Definition of "percentage range" inserted by No 65 of 2010, s 3 and Sch 2 item 9, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
permanent visa
has the same meaning as in the Migration Act 1958.
History
Definition of "permanent visa" inserted by No 168 of 2018, s 3 and Sch 3 item 1, effective 1 January 2019.
PPL period
(Repealed by No 4 of 2023)
History
Definition of "PPL period" repealed by No 4 of 2023, s 3 and Sch 2 item 4, effective 26 March 2023. For application provision, see note under s 61AA(7A). The definition formerly read:
PPL period
has the same meaning as in the Paid Parental Leave Act 2010.
Definition of "PPL period" inserted by No 105 of 2010, s 3 and Sch 1 item 2, effective 1 October 2010.
prescribed educational scheme
has the same meaning as in the Social Security Act 1991.
previous education period
(Repealed by No 96 of 2014)
History
Definition of "previous education period" repealed by No 96 of 2014, s 3 and Sch 9 item 6, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. The definition formerly read:
previous education period
:
(a)
for a bonus test day that is a 1 January - means the period beginning on the previous 1 July and ending on the day before the bonus test day; and
(b)
for a bonus test day that is a 30 June - means the period beginning on the previous 1 January and ending on the bonus test day.
Definition of "previous education period" inserted by No 50 of 2012, s 3 and Sch 2 item 4, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
primary carer
(Repealed by No 70 of 2013)
History
Definition of "primary carer" repealed by No 70 of 2013, s 3 and Sch 2A item 19, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. The definition formerly read:
primary carer
, in relation to a child who is an FTB child of an individual and is also an FTB child of another individual who is not the individual's partner, has the meaning given by subsection 36(8).
Definition of "primary carer" inserted by No 105 of 2010, s 3 and Sch 1 item 3, effective 1 January 2011.
primary school amount
(Repealed by No 96 of 2014)
History
Definition of "primary school amount" repealed by No 96 of 2014, s 3 and Sch 9 item 7, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. The definition formerly read:
primary school amount
has the meaning given by subsection 65A(1).
Definition of "primary school amount" inserted by No 50 of 2012, s 3 and Sch 2 item 5, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
principal home
has the same meaning as in the Social Security Act 1991.
provide
, in relation to a session of care, has the meaning given by section 10.
History
Definition of "provide" inserted by No 22 of 2017, s 3 and Sch 1 item 13, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
received from
has a meaning affected by paragraph 19(2)(a).
receiving
:
(a)
in relation to a social security payment - has the same meaning as in subsections 23(1D), 23(2) and (4) of the
Social Security Act 1991; and
(b)
for the purposes of a reference in section
85CJ of this Act or clause 1,
28B or
38L of Schedule
1 to this Act, or in section
32AI of the Family Assistance Administration Act, to a person receiving a social security pension or social security benefit:
(i)
except in relation to clauses 1 and 38L of Schedule 1 to this Act - is taken to include the meaning provided in subsection 23(4A) of the Social Security Act 1991 as if those sections and clauses were specified in provisions of that Act referred to in subsection 23(4AA) of that Act; and
(ii)
subject to subsection (8) of this section, is taken to include a reference to a person being prevented from receiving a social security pension or social security benefit because of the application of a compliance penalty period.
has effect as if that determination had not been made; and
(c)
in relation to a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment - has a meaning affected by section
3AA (which deals with the suspension of payments under Part 3C (schooling requirements) of the
Social Security (Administration) Act 1999).
History
Definition of "receiving" amended by No 22 of 2017, s 3 and Sch 1 item 14, by substituting "for the purposes of a reference in section 85CJ of this Act or clause 1, 28B or 38L of Schedule 1 to this Act, or in section 32AI of the Family Assistance Administration Act, to a person receiving a social security pension or social security benefit:" for "for the purpose of construing references to a person receiving a social security pension or social security benefit that are references in sections 32AI, 50S and 50T of the Family Assistance Administration Act, section 61A of this Act and clauses 1, 28B and 38L of Schedule 1, and in clause 7 of Schedule 2, to this Act:" in para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Definition of "receiving" amended by No 36 of 2018, s 3 and Sch 2 item 23, by substituting "clauses 1 and 38L" for "clause 38L" in para (b)(i), applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2018.
Definition of "receiving" amended by No 55 of 2016, s 3 and Sch 19 item 1, by inserting "except in relation to clause 38L of Schedule 1 to this Act-" in para (b)(i), applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2018.
Definition of "receiving" amended by No 17 of 2018, s 3 and Sch 2 item 24, by substituting ", income support supplement or a veteran payment" for "or income support supplement" in para (c), effective 1 May 2018.
Definition of "receiving" amended by No 49 of 2012, s 3 and Sch 3 item 1, by inserting "32AI" in para (b), effective 1 July 2012.
Definition of "receiving" amended by No 53 of 2011, s 3 and Sch 2 items 1 and 2, by inserting ", section 61A of this Act" after "50T of the Family Assistance Administration Act" in para (b) and inserting "sections and" after "those" in para (b)(i), effective 1 July 2011.
Definition of "receiving" amended by No 38 of 2010, s 3 and Sch 7 item 4, by inserting ", 28B" in para (b), effective 14 April 2010.
Definition of "receiving" amended by No 149 of 2008, s 3 and Sch 1 item 1, by inserting para (c), effective 11 December 2008.
Definition of "receiving" amended by No 146 of 2006, s 3 and Sch 8 item 7, by substituting "and 38L" for "and 17" in para (b), effective 1 July 2008.
Definition of "receiving" amended by No 64 of 2006, s 3 and Sch 14 item 2, by substituting para (b) for para (b) and (c), effective 1 July 2006. Para (b) and (c) formerly read:
(b)
for the purpose of construing references to a person receiving a social security pension or a social security benefit in sections 50S and 50T of the Family Assistance Administration Act and clauses 1 and 17 of Schedule 1, and in clause 7 of Schedule 2, to this Act - is taken to include the meaning provided in subsection 23(4A) of the Social Security Act 1991 as if those clauses were specified in provisions of that Act referred to in subsection 23(4AA) of that Act; and
(c)
for the purpose of construing references to a person receiving a social security pension or social security benefit in sections 50S and 50T of the Family Assistance Administration Act and clauses 1 and 17 of Schedule 1, and in clause 7 of Schedule 2, to this Act where those references relate to a person:
(i)
to whom parenting payment would be payable if not for a determination that a participation agreement breach non-payment period applies in relation to the person; or
(ii)
to whom parenting payment would be payable if not for a determination that a participation agreement breach rate reduction period applies in relation to the person;
Definition of "receiving" amended by No 132 of 2004, s 3 and Sch 4 items 1 and 2, by inserting "sections 50S and 50T of the Family Assistance Administration Act and" after "social security benefit in" in paras (b) and (c), applicable to sessions of care provided in a week that commences after 1 January 2005.
Definition of "receiving" amended by No 100 of 2004, s 3 and Sch 2 item 29, by inserting "23(1D)" in para (a), effective 20 September 2004.
Definition of "receiving" substituted by No 35 of 2003, s 3 and Sch 1 item 1A, effective 20 September 2003. The definition formerly read:
receiving
, in relation to a social security payment, has the same meaning as in the Social Security Act 1991.
[
CCH Note:
Act No 35 of 2003, s 3 and Sch 6 item 1, substituted the definition of "receiving", effective 20 September 2003. This substitution was repealed by No 122 of 2003, s 3 and Sch 7 item 2, effective 19 September 2003.]
recognised activity
has the meaning given by subclause 12(2) of Schedule 2.
[
CCH Note:
Definition of "recognised activity" will be repealed by No 12 of 2025, s 3 and Sch 1 item 8, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
History
Definition of "recognised activity" inserted by No 22 of 2017, s 3 and Sch 1 item 15, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
recognised activity result
has the meaning given by subclause 12(1) of Schedule 2.
[
CCH Note:
Definition of "recognised activity result" will be repealed by No 12 of 2025, s 3 and Sch 1 item 7, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
History
Definition of "recognised activity result" inserted by No 22 of 2017, s 3 and Sch 1 item 15, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
recognised immunisation provider
has the same meaning as
recognised vaccination provider
in the Australian Immunisation Register Act 2015.
History
Definition of "recognised immunisation provider" substituted by No 139 of 2015, s 3 and Sch 1 item 1, effective 1 January 2016. The definition formerly read:
recognised immunisation provider
has the same meaning as in section 46A of the Health Insurance Act 1973.
[
CCH Note:
Definition of "recognised participation type" will be inserted by No 12 of 2025, s 3 and Sch 1 item 9, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. The definition will read:
recognised participation type
has the meaning given by subclause 12(2) of Schedule 2.
]
recognised study commitments
(Repealed by No 22 of 2017)
History
Definition of "recognised study commitments" repealed by No 22 of 2017, s 3 and Sch 1 item 16(a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
recognised study commitments
has the meaning given by section 17.
recognised training commitments
(Repealed by No 22 of 2017)
History
Definition of "recognised training commitments" repealed by No 22 of 2017, s 3 and Sch 1 item 16(b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
recognised training commitments
has the meaning given by section 16.
recognised work or work related commitments
(Repealed by No 22 of 2017)
History
Definition of "recognised work or work related commitments" repealed by No 22 of 2017, s 3 and Sch 1 item 16(c), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
recognised work or work related commitments
has the meaning given by section 15.
reduced care of a child
has the meaning given by section 35H.
History
Definition of "reduced care of a child" inserted by No 65 of 2010, s 3 and Sch 2 item 10, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
registered entitlement
, of an individual, means the individual's entitlement to receive maintenance income from a particular payer, if the payer's liability to pay that maintenance income is an enforceable maintenance liability within the meaning of the Child Support (Registration and Collection) Act 1988.
History
Definition of "registered entitlement" inserted by No 82 of 2006, s 3 and Sch 5 item 2, effective 1 July 2006.
registered parenting plan
means a parenting plan registered under section 63E of the Family Law Act 1975.
regular care child
, of an individual (the
adult
), means an individual:
(a)
who would be an FTB child of the adult but for the operation of section
25 (adult's percentage of care for the child during a care period is less than 35%); and
(b)
for whom the adult has a percentage of care during a care period that is at least 14%.
Note:
See also section 25A.
History
Definition of "regular care child" substituted by No 22 of 2017, s 3 and Sch 1 item 17, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
regular care child
of an individual (the
adult
):
(a)
means an individual:
(i)
who would be an FTB child of the adult but for the operation of section 25 (adult's percentage of care for the child during a care period is less than 35%); and
(ii)
for whom the adult has a percentage of care during a care period that is at least 14%; and
(b)
in relation to child care benefit - also means an individual determined by the Secretary under subsection 42(2), 44(3) or 45(3) to be a regular care child of the adult.
Note:
See also section 25A.
Definition of "regular care child" amended by No 98 of 2012, s 3 and Sch 7 item 1, by substituting "an individual" for "a child", applicable in relation to determinations made by the Secretary on or after 30 June 2012.
Definition of "regular care child" amended by No 65 of 2010, s 3 and Sch 2 item 11, by substituting para (a), effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading. Para (a) formerly read:
(a)
means an individual who:
(i)
would be an FTB child of the adult but for the operation of section 25 (child in individual's care for less than 35% of a period); and
(ii)
is in the care of the adult for at least 14% of the period referred to in subsection 22(6A); and
Definition of "regular care child" amended by No 63 of 2008, s 3 and Sch 6 item 1, by inserting the note at the end, effective 1 July 2008.
Definition of "regular care child" inserted by No 146 of 2006, s 3 and Sch 8 item 8, effective 1 July 2008.
reimbursement fringe benefit
has the meaning given by subclause 2(5) of Schedule 2.
History
Definition of "reimbursement fringe benefit" inserted by No 22 of 2017, s 3 and Sch 1 item 18, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
relationship child
has the same meaning as in the Social Security Act 1991.
History
Definition of "relationship child" inserted by No 144 of 2008, s 3 and Sch 6 item 11, effective 1 July 2009.
relationship parent
has the same meaning as in the Social Security Act 1991.
History
Definition of "relationship parent" inserted by No 144 of 2008, s 3 and Sch 6 item 12, effective 1 July 2009.
relevant schoolkids bonus child
(Repealed by No 96 of 2014)
History
Definition of "relevant schoolkids bonus child" repealed by No 96 of 2014, s 3 and Sch 9 item 8, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. The definition formerly read:
relevant schoolkids bonus child
has the meaning given by section 35UB.
Definition of "relevant schoolkids bonus child" inserted by No 50 of 2012, s 3 and Sch 2 item 6, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
relevant shared carer
means an individual who has a shared care percentage for each of his or her FTB children.
History
Definition of "relevant shared carer" substituted by No 146 of 2006, s 3 and Sch 8 item 9, effective 1 July 2008. The definition formerly read:
relevant shared carer
means an individual each of whose FTB children is the subject of a determination under subsection 59(1).
Definition of "relevant shared carer" inserted by No 45 of 2000. For transitional provisions see note under s 3A.
rent
has the same meaning as in the Social Security Act 1991.
rent assistance child
has the meaning given by clause 38B of Schedule 1.
History
Definition of "rent assistance child" amended by No 146 of 2006, s 3 and Sch 8 item 10, by substituting "clause 38B" for "subclause 12(2)", effective 1 July 2008.
repayment period
, in relation to a family tax benefit advance that is paid to an individual, has the meaning given by subclause 40(3) of Schedule 1.
History
Definition of "repayment period" inserted by No 53 of 2011, s 3 and Sch 1 item 2, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
resides in Australia
has the same meaning as in the Social Security Act 1991.
History
Definition of "resides in Australia" inserted by No 18 of 2001.
respite care couple
has the same meaning as in the Social Security Act 1991.
returns to paid work
has the meaning given by section 3B.
History
Definition of "returns to paid work" inserted by No 61 of 2005, s 3 and Sch 1 item 3, applicable in respect of the 2005-2006 income year and later income years.
satisfies the FTB activity test
(Repealed by No 14 of 2014)
History
Definition of "satisfies the FTB activity test" repealed by No 14 of 2014, s 3 and Sch 3 item 2, effective 1 May 2014. The definition formerly read:
satisfies the FTB activity test
an individual satisfies the FTB activity test in the circumstances mentioned in subsection 17B(1).
Definition of "satisfies the FTB activity test" inserted by No 129 of 2009, s 3 and Sch 1 item 3, effective 1 January 2010. For application and transitional provisions, see note under s 17B.
satisfies the work/training/study test
(Repealed by No 22 of 2017)
History
Definition of "satisfies the work/training/study test" repealed by No 22 of 2017, s 3 and Sch 1 item 19(a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
satisfies the work/training/study test
has the meaning given by section 14.
school child
(Repealed by No 22 of 2017)
History
Definition of "school child" repealed by No 22 of 2017, s 3 and Sch 1 item 19(b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
school child
has the meaning given by section 18.
school holiday session
(Repealed by No 22 of 2017)
History
Definition of "school holiday session" repealed by No 22 of 2017, s 3 and Sch 1 item 19(c), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
school holiday session
means a session of care provided by an approved outside school hours care service during school holidays.
Definition of "school holiday session" amended by No 83 of 1999.
schoolkids bonus
(Repealed by No 96 of 2014)
History
Definition of "schoolkids bonus" repealed by No 96 of 2014, s 3 and Sch 9 item 9, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. The definition formerly read:
schoolkids bonus
means the payment for which an individual is eligible under Division 1A of Part 3.
Definition of "schoolkids bonus" inserted by No 50 of 2012, s 3 and Sch 2 item 7, effective 27 May 2012. For transitional provisions, see note under Pt 3 Div 1A heading.
second 2020 economic support payment
means a payment to which an individual is entitled under Division 2 of Part 9.
History
Definition of "second 2020 economic support payment" inserted by No 22 of 2020, s 3 and Sch 4 item 1, effective 25 March 2020.
second income (other rate) threshold
has the meaning given by subclause 3A(6) of Schedule 2.
History
Definition of "second income (other rate) threshold" inserted by No 66 of 2022, s 3 and Sch 1 item 5, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.
second income threshold
(Repealed by No 66 of 2022)
History
Definition of "second income threshold" repealed by No 66 of 2022, s 3 and Sch 1 item 6, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. The definition formerly read:
second income threshold
has the meaning given by subclause 3(4) of Schedule 2.
Definition of "second income threshold" inserted by No 22 of 2017, s 3 and Sch 1 item 20, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
secondary earner
of a couple, in respect of an income year, means:
(a)
unless paragraph (b) applies:
(i)
the member of the couple who has the lower adjusted taxable income for the year; or
(ii)
if both members of the couple have the same adjusted taxable income for the year - the member of the couple who returns to paid work first during the year; or
(b)
if the rate of family tax benefit for a member of the couple is determined on the basis of an estimate of adjusted taxable income for the year, and only one member of the couple returns to paid work during the year - the member of the couple whose original estimate of adjusted taxable income is the lower estimate for the couple for the year (disregarding subclause 3(2) of Schedule
3).
History
Definition of "secondary earner" inserted by No 61 of 2005, s 3 and Sch 1 item 4, applicable in respect of the 2005-2006 income year and later income years.
secondary school amount
(Repealed by No 96 of 2014)
History
Definition of "secondary school amount" repealed by No 96 of 2014, s 3 and Sch 9 item 10, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. The definition formerly read:
secondary school amount
has the meaning given by subsection 65A(2).
Definition of "secondary school amount" inserted by No 50 of 2012, s 3 and Sch 2 item 8, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
Secretary's rules
has the meaning given by subsection 85GB(2).
History
Definition of "Secretary's rules" inserted by No 22 of 2017, s 3 and Sch 1 item 20, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
security notice
means a notice under section 57GJ.
History
Definition of "security notice" inserted by No 116 of 2014, s 3 and Sch 2 item 1, effective 1 December 2014.
senior secondary school child
has the meaning given by section 22B.
History
Definition of "senior secondary school child" inserted by No 50 of 2011, s 3 and Sch 2 item 1, effective 1 January 2012.
service pension
has the same meaning as in the Social Security Act 1991.
session of care
has the meaning given by Minister's rules made for the purposes of section 9.
History
Definition of "session of care" amended by No 125 of 2019, s 3 and Sch 1 item 1, by substituting "Minister's rules made for the purposes of" for "a determination in force under", effective 16 December 2019.
shared care percentage
for an individual for an FTB child has the meaning given by section 59.
History
Definition of "shared care percentage" inserted by No 146 of 2006, s 3 and Sch 8 item 11, effective 1 July 2008.
single income family bonus
means a payment to which an individual is entitled under section 101.
History
Definition of "single income family bonus" inserted by No 4 of 2009, s 3 and Sch 3 item 2, effective 18 February 2009.
single income family supplement
means the supplement for which an individual is eligible under Division 6 of Part 3.
History
Definition of "single income family supplement" inserted by No 141 of 2011, s 3 and Sch 8 item 3, applicable in relation to the 2012-13 income year and later income years.
social security benefit
has the same meaning as in the Social Security Act 1991.
social security payment
has the same meaning as in the Social Security Act 1991.
social security pension
has the same meaning as in the Social Security Act 1991.
special category visa
has the same meaning as in the Migration Act 1958.
History
Definition of "special category visa" inserted by No 18 of 2001.
standard advance period
(Repealed by No 53 of 2011)
History
Definition of "standard advance period" repealed by No 53 of 2011, s 3 and Sch 1 item 3, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5. The definition formerly read:
standard advance period
means:
(a)
a period that starts on 1 January and ends on the following 30 June; or
(b)
a period that starts on 1 July and ends on the following 31 December.
standard hours family day care
(Repealed by No 22 of 2017)
History
Definition of "standard hours family day care" repealed by No 22 of 2017, s 3 and Sch 1 item 21(a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
standard hours family day care
means hours of care provided by an approved family day care service at times that are identified by the service in accordance with eligibility rules applicable to the service under paragraph 205(1)(b) of the Family Assistance Administration Act as the service's standard hours of care.
Definition of "standard hours family day care" substituted by No 30 of 2003, s 3 and Sch 2 item 3, effective 15 April 2003. The definition formerly read:
standard hours family day care
means hours of care provided by an approved family day care service at times that are identified in the service's conditions of approval as being standard hours of care.
Definition of "standard hours family day care" amended by No 83 of 1999.
standard hours in-home care
(Repealed by No 22 of 2017)
History
Definition of "standard hours in-home care" repealed by No 22 of 2017, s 3 and Sch 1 item 21(b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
standard hours in-home care
means hours of care provided by an approved in-home care service at times that are identified by the service in accordance with eligibility rules applicable to the service under paragraph 205(1)(b) of the Family Assistance Administration Act as the service's standard hours of care.
Definition of "standard hours in-home care" substituted by No 30 of 2003, s 3 and Sch 2 item 4, effective 15 April 2003. The definition formerly read:
standard hours in-home care
means hours of care provided by an in-home care service at times that are identified in the service's conditions of approval as being standard hours of care.
Definition of "standard hours in-home care" inserted by No 138 of 2000.
standard reduction
, in relation to a family tax benefit advance, has the meaning given by clause 41 of Schedule 1.
History
Definition of "standard reduction" inserted by No 53 of 2011, s 3 and Sch 1 item 4, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
State/Territory child welfare law
has the meaning given by subsection 85ED(2).
History
Definition of "State/Territory child welfare law" inserted by No 22 of 2017, s 3 and Sch 1 item 22, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
stillborn baby payment
means the payment for which an individual is eligible under Division 2 of Part 3.
History
Definition of "stillborn baby payment" inserted by No 70 of 2013, s 3 and Sch 2A item 20, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A.
stillborn child
means a child:
(a)
who weighs at least 400 grams at delivery or whose period of gestation was at least 20 weeks; and
(b)
who has not breathed since delivery; and
(c)
whose heart has not beaten since delivery.
studying overseas full-time
: see section 3C.
History
Definition of "studying overseas full-time" inserted by No 34 of 2011, s 3 and Sch 5 item 1, effective 26 May 2011.
[
CCH Note:
Definition of "subsidised hours" will be inserted by No 12 of 2025, s 3 and Sch 1 item 9, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. The definition will read:
subsidised hours
has the meaning given by subclause 11(1) of Schedule 2.
]
takes reasonable action to participate in family dispute resolution
has the meaning given by subsection 35FA(3).
History
Definition of "takes reasonable action to participate in family dispute resolution" inserted by No 36 of 2018, s 3 and Sch 1 item 4, applicable in relation to any change of care day that occurs on or after 23 May 2018.
taxable income
has the same meaning as in the Income Tax Assessment Act.
temporarily separated couple
has the same meaning as in the Social Security Act 1991.
third income (other rate) threshold
has the meaning given by subclause 3A(6) of Schedule 2.
History
Definition of "third income (other rate) threshold" inserted by No 66 of 2022, s 3 and Sch 1 item 7, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.
third income threshold
(Repealed by No 66 of 2022)
History
Definition of "third income threshold" repealed by No 66 of 2022, s 3 and Sch 1 item 8, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. The definition formerly read:
third income threshold
has the meaning given by subclause 3(4) of Schedule 2.
Definition of "third income threshold" inserted by No 22 of 2017, s 3 and Sch 1 item 22, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
transition to work payment
has the meaning given by subsection 85CK(3).
History
Definition of "transition to work payment" inserted by No 22 of 2017, s 3 and Sch 1 item 22, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
undertaking full-time study
has the same meaning as in the Social Security Act 1991.
upper income (base rate) threshold
has the meaning given by subclause 3(4) of Schedule 2.
History
Definition of "upper income (base rate) threshold" inserted by No 66 of 2022, s 3 and Sch 1 item 9, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.
upper income (other rate) threshold
has the meaning given by subclause 3A(6) of Schedule 2.
History
Definition of "upper income (other rate) threshold" inserted by No 66 of 2022, s 3 and Sch 1 item 9, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.
upper income threshold
(Repealed by No 66 of 2022)
History
Definition of "upper income threshold" repealed by No 66 of 2022, s 3 and Sch 1 item 10, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. The definition formerly read:
upper income threshold
has the meaning given by subclause 3(4) of Schedule 2.
Definition of "upper income threshold" substituted by No 22 of 2017, s 3 and Sch 1 item 23, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
upper income threshold
for child care benefit has the meaning given by subclause 6(3) of Schedule 2.
Veterans' Children Education Scheme
means the scheme prepared under section 117 of the Veterans' Entitlements Act 1986 (as the scheme is in force at the commencement of this definition).
History
Definition of "Veterans' Children Education Scheme" inserted by No 131 of 2008, s 3 and Sch 3 item 3, effective 1 December 2008.
veteran payment
means a veteran payment made under an instrument made under section 45SB of the Veterans' Entitlements Act 1986.
History
Definition of "veteran payment" inserted by No 17 of 2018, s 3 and Sch 2 item 25, effective 1 May 2018.
week
, in relation to child care subsidy and additional child care subsidy, has the meaning given in subsection (6).
History
Definition of "week" amended by No 22 of 2017, s 3 and Sch 1 item 24, by substituting "subsidy and additional child care subsidy" for "benefit and child care rebate", effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Definition of "week" amended by No 50 of 2009, s 3 and Sch 1 item 17, by substituting "child care rebate" for "child care tax rebate", effective 24 June 2009.
Definition of "week" amended by No 113 of 2007, s 3 and Sch 1 item 3, by inserting "and child care tax rebate", effective 1 July 2007.
Definition of "week" inserted by No 45 of 2000. For transitional provisions see note under s 10.
week concerned
(Repealed by No 22 of 2017)
History
Definition of "week concerned" repealed by No 22 of 2017, s 3 and Sch 1 item 25, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The definition formerly read:
week concerned
for an hour of care is the week (beginning on a Monday) in which the hour occurs.
youth allowance
means a payment under Part 2.11 of the Social Security Act 1991.
3(2)
Expressions used in this Act that are defined in the
A New Tax System (Family Assistance) (Administration) Act 1999 have the same meaning as in that Act.
3(3)
For the purposes of paragraph (d) of the definition of
disabled person
, the reference to a psychologist is a reference to a psychologist who:
(a)
is registered with a Board established under a law of a State or Territory that registers psychologists in that State or Territory; and
(b)
has qualifications or experience in assessing impairment in adults.
History
S 3(3) inserted by No 45 of 2000. For transitional provisions see note under s 10.
3(4)
(Repealed by No 108 of 2006)
History
S 3(4) repealed by No 108 of 2006, s 3 and Sch 8 item 3, effective 27 September 2006. S 3(4) formerly read:
3(4)
A determination by the Minister for the purposes of paragraph (c) or (e) of the definition of
disabled person
is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
S 3(4) inserted by No 45 of 2000. For transitional provisions see note under s 10.
3(5)
(Repealed by No 22 of 2017)
History
S 3(5) repealed by No 22 of 2017, s 3 and Sch 1 item 26, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 3(5) formerly read:
3(5)
If, in relation to a 24 hour care period and a child:
(a)
an approved child care service provides care to the child during the whole of the period; or
(b)
an approved child care service:
(i)
provides care to the child during more than half of the period; and
(ii)
during the remaining part of the period, when the service is not providing care to the child, has responsibility for the child;
the service providing the care, or providing the care and having the responsibility, is providing
24 hour care
to the child.
S 3(5) inserted by No 45 of 2000. For transitional provisions see note under s 10.
3(6)
A
week
, for the purposes of child care subsidy and additional child care subsidy, begins on a Monday.
History
S 3(6) substituted by No 22 of 2017, s 3 and Sch 1 item 26, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 3(6) formerly read:
3(6)
A
week
, for the purposes of child care benefit and child care rebate, commences on a Monday.
S 3(6) amended by No 50 of 2009, s 3 and Sch 1 item 18, by substituting "child care rebate" for "child care tax rebate", effective 24 June 2009.
S 3(6) amended by No 113 of 2007, s 3 and Sch 1 item 4, by inserting "and child care tax rebate", effective 1 July 2007.
S 3(6) inserted by No 45 of 2000. For transitional provisions see note under s 10.
3(7)
(Repealed by No 60 of 2009)
History
S 3(7) repealed by No 60 of 2009, s 3 and Sch 14 item 2, effective 30 June 2009. S 3(7) formerly read:
(7)
For the purposes of this Act, the
CPC rate
at a particular time is:
2 (Maximum basic rate + Pension supplement) |
where:
maximum basic rate
is the maximum basic rate of age pension payable to a person in accordance with item 2 of Table B in point 1064-B1 of Pension Rate Calculator A in section 1064 of the Social Security Act 1991.
pension supplement
is the amount of the person's pension supplement worked out in accordance with Module BA of Pension Rate Calculator A in section 1064 of the Social Security Act 1991, using the maximum basic rate in item 2 of Table B in point 1064-B1 in that section.
S 3(7) inserted by No 30 of 2003, s 3 and Sch 2 item 53, effective 1 July 2000.
3(8)
Subparagraph (b)(ii) of the definition of
receiving
in subsection (1) does not apply in relation to a compliance penalty period if:
(a)
the duration of the period is more than 8 weeks; or
(b)
in a case where the compliance penalty period immediately succeeded another compliance penalty period - it has been more than 8 weeks since any compliance penalty period did not apply to the person; and
(c)
in relation to a social security pension, a social security benefit, a service pension or income support supplement - has a meaning affected by section 3AA (which deals with the suspension of payments under Part 3C (schooling requirements) of the
Social Security (Administration) Act 1999).
History
S 3(8) amended by No 149 of 2008, s 3 and Sch 1 item 1, by inserting para (c), effective 11 December 2008 and applicable in relation to a schooling requirement payment (within the meaning of the Social Security (Administration) Act 1999 as amended by No 149 of 2008) whether it is claimed, or granted, before, on or after 11 December 2008.
S 3(8) inserted by No 64 of 2006, s 3 and Sch 14 item 3, effective 1 July 2006.
3(9)
However, if:
(a)
the compliance penalty period; or
(b)
in a case where the compliance penalty period immediately succeeded another compliance penalty period - the period since any compliance penalty period did not apply to the person;
started in the income year preceding the income year in which the 8 weeks referred to in subsection (8) elapsed, that subsection does not apply in relation to the compliance penalty period until the start of the later income year.
History
S 3(9) inserted by No 64 of 2006, s 3 and Sch 14 item 3, effective 1 July 2006.
SECTION 3AA
MEANING OF
RECEIVING
AFFECTED BY SUSPENSION OF CERTAIN SCHOOLING REQUIREMENT PAYMENTS
Scope
3AA(1)
This section applies for the purposes of a reference in section
85CJ or
85CK of this Act, or clause 1,
28B or
38L of Schedule
1 to this Act, to a person receiving payments (
affected schooling requirement payments
) covered by subsection (2).
History
S 3AA(1) substitutedby No 22 of 2017, s 3 and Sch 1 item 27, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 3AA(1) formerly read:
3AA(1)
This section applies for the purpose of construing references to a person receiving payments (
affected schooling requirement payments
) covered by subsection (2), if the references are in the following provisions:
(a)
section 50S of the Family Assistance Administration Act;
(b)
clauses 1, 28B and 38L of Schedule 1 to this Act;
(c)
clause 7 of Schedule 2 to this Act.
S 3AA(1) amended by No 38 of 2010, s 3 and Sch 7 item 5, by inserting ", 28B" in para (b), effective 14 April 2010.
3AA(2)
The affected schooling requirement payments are the following:
(a)
a social security pension;
(b)
a social security benefit;
(c)
a service pension;
(d)
income support supplement;
(e)
a veteran payment.
Note:
These payments are
schooling requirement payments
within the meaning of the Social Security (Administration) Act 1999 (see section 124D of that Act).
History
S 3AA(2) amended by No 17 of 2018, s 3 and Sch 2 item 26, by inserting para (e), effective 1 May 2018.
General rule - person taken to receive payment during suspension
3AA(3)
In this Act, subject to subsections (4) and (5):
receiving
is taken to include a reference to a person being prevented from receiving an affected schooling requirement payment because the payment is suspended under Part 3C (schooling requirements) of the Social Security (Administration) Act 1999.
Note:
See also the definition of
receiving
in subsection 3(1), and subsections 3(8) and (9).
Exception - more than 13 weeks continuous suspension
3AA(4)
Subsection (3) does not apply in relation to the suspension of an affected schooling requirement payment if the payment has been suspended for a continuous period of more than 13 weeks.
3AA(5)
However, if the period of suspension referred to in subsection (4) started in the income year preceding the income year in which the 13 weeks referred to in that subsection elapsed, that subsection does not apply in relation to the suspension until the start of the later income year.
History
S 3AA inserted by No 149 of 2008, s 3 and Sch 1 item 2, effective 11 December 2008 and applicable in relation to a schooling requirement payment (within the meaning of the Social Security (Administration) Act 1999 as amended by No 149 of 2008) whether it is claimed, or granted, before, on or after 11 December 2008.
SECTION 3A
(3A)
An individual may be in the care of 2 or more other individuals at the same time
For the avoidance of doubt, except where express provision is made to the contrary, an individual may be taken, for the purposes of this Act, to be in the care of 2 or more other individuals at the same time.
History
S 3A inserted by No 45 of 2000, s 3 Sch 1 item 75.
Act No 45 of 2000 contained the following transitional provisions:
Schedule 5 - Transitional and saving provisions associated with the establishment of a scheme for the payment of family tax benefit, maternity allowance and maternity immunisation allowance
SECTION 1 Definitions
1(1)
In this Schedule, unless the contrary intention appears:
approved care organisation
means an organisation that is taken, by virtue of the operation of subitem (2), to be an approved care organisation for the purposes of the Family Assistance Act.
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
family assistance law
has the same meaning as in subsection 3(1) of the Family Assistance Administration Act.
family benefit
means payments of:
(a)
family allowance; or
(b)
family tax payment; or
(c)
parenting payment in the nature of non-benefit PP (partnered);
payable under the social security law.
MAT
means maternity allowance within the meaning of subsection 3(1) of the Family Assistance Administration Act.
MIA
means maternity immunisation allowance within the meaning of subsection 3(1) of the Family Assistance Administration Act.
receiving
, in relation to family benefit, has the meaning given under subitem (3).
Secretary
, in relation to an act or thing done, or a decision or determination made, under particular legislation, means the Secretary of the Department administered by the Minister administering that legislation.
social security law
means the Social Security Act 1991 and the Social Security (Administration) Act 1999.
1(2)
Any organisation that, immediately before 1 July 2000, was an approved care organisation for the purposes of the Social Security Act 1991 is taken to have been approved under section 20 of the Family Assistance Act, with effect from that date , as an approved care organisation, for the purposes of the latter Act.
1(3)
For the purposes of this Part, an individual or an approved care organisation is taken to be receiving payments of family benefit under the Social Security Act 1991 from the earliest date on which such payments are payable to the individual or to the organisation, as the case requires, even if the first instalment of that benefit is not paid until a later day.
SECTION 2 Individuals receiving family benefit treated as having lodged effective claim for family tax benefit by instalment
2(1)
If, immediately before 1 July 2000, an individual was receiving family benefit, then, with effect from that date, that individual is taken, subject to items 4 and 5, to have made an effective claim for family tax benefit by instalment under subsection 7(2) of the Family Assistance Administration Act as amended by this Act.
2(2)
If, before 1 July 2000, an individual receiving family benefit had provided bank account details for the purposes of making the claim for, or receiving, such benefits, those details are taken to have been provided in the context of the effective claim that is taken to have been made under subitem (1).
SECTION 3 Approved care organisations receiving family allowance treated as having lodged effective claim for family tax benefit by instalment
3(1)
If, immediately before 1 July 2000, an approved care organisation was receiving family allowance, then, with effect from that date, that organisation is taken, subject to item 5, to have made an effective claim for family tax benefit byinstalment under subsection 7(2) of the Family Assistance Administration Act as amended by this Act.
3(2)
If, before 1 July 2000, the organisation had provided bank account details for the purposes of making the claim for, or receiving, such family allowance payments, those details are taken to have been provided in the context of the effective claim that is taken to have been made under subitem (1).
SECTION 4 Special rules relating to outstanding TFN requirements
4
If:
(a)
an individual has been requested, before 1 July 2000, under section 75 of the Social Security (Administration) Act 1999, to provide a tax file number in relation to a claim for, or the receipt of, family benefit; and
(b)
the individual has not, before that date, provided that tax file number; and
(c)
as at 1 July 2000, less than 28 days have elapsed since the request to provide that number;
then, for the purposes of section 27 of the Family Assistance Administration Act as amended by this Act:
(d)
the Family Assistance Administration Act as so amended is treated as having been in force when the requirement to provide that tax file number was made; and
(e)
the requirement to provide that tax file number is taken to have been made, at the time when it was made, under section 26 of the Family Assistance Administration Act as so amended and as so in force.
SECTION 5 Special rules relating to outstanding bank account requirements
5
If:
(a)
an individual or an approved care organisation has been requested, before 1 July 2000, under section 55 of the Social Security (Administration) Act 1999 to nominate a bank account into which family benefit can be paid; and
(b)
the individual or organisation has not, before that date, nominated a bank account; and
(c)
as at 1 July 2000, less than 28 days have elapsed since the request to nominate an account;
then, for the purposes of section 27A of the Family Assistance Administration Act as amended by this Act:
(d)
the Family Assistance Administration Act as so amended is treated as having been in force when the requirement to nominate a bank account was made; and
(e)
the requirement to nominate a bank account is taken to have been made, at the time when it was made, under section 26A of the Family Assistance Administration Act as so amended and as so in force.
SECTION 6 The making of determinations
6(1)
On, or as soon as practicable after, 1 July 2000, the Secretary will assess the eligibility for family tax benefit by instalment of each individual, and each approved care organisation, that is taken to have lodged an effective claim.
6(2)
If, for the purposes of making a determination under section 16 of the Family Assistance Administration Act as amended by this Act in relation to an individual or approved care organisation to which subitem (1) refers:
(a)
the Secretary has, before 1 July 2000, sought from an individual or an approved care organisation any information necessary for the purposes of making such a determination; and
(b)
that information has not been provided;
the Secretary may make a determination under section 19 of the Family Assistance Administration Act as so amended to the effect that the individual or organisation is not entitled to be paid family tax benefit by instalment for each day while the determination is in force.
6(3)
For the avoidance of doubt, such a determination does not prevent an individual or organisation that later provides information as required by the Secretary from claiming under the Family Assistance Administration Act as so amended:
(a)
family tax benefit by instalment when that information is so provided; and
(b)
family tax benefit for the past period between 1 July 2000 and the time when a determination of entitlement to family tax benefit by instalment is made.
SECTION 7 Directions concerning payments to third parties
7
If, immediately before 1 July 2000, there was in force a direction by the Secretary under subsection 44(3) of the Social Security (Administration) Act 1999 to the effect that the whole or a part of a person's family benefit payment be paid to someone else on behalf of the person, that direction has effect, on and after that date, as if it were a direction to the same effect given by the Secretary under subsection 23(4) of the Family Assistance Administration Act as amended by this Act in relation to the payment of family tax benefit in respect of that person.
SECTION 8 Instalment periods
8(1)
If:
(a)
an individual or an approved care organisation was receiving family benefit by way of family allowance or family tax payment immediately before 1 July 2000; and
(b)
that individual or organisation received, or last received, a payment of that family allowance or family tax payment in respect of a period commencing less than 14 days before 1 July 2000; and
(c)
the Secretary makes a determination under section 16 of the Family Assistance Administration Act as amended bythis Act in respect of the entitlement of that individual or organisation to family tax benefit with effect from that day;
then:
(d)
the first instalment of family tax benefit is to be for a period starting on 1 July 2000 and ending 14 days after the beginning of the last instalment of family benefit; and
(e)
instalments of family tax benefit thereafter, subject to any change that the Secretary may make under subsection 23(3) of the Family Assistance Administration Act as so amended, are to be for successive periods of 14 days.
8(2)
If:
(a)
an individual was not receiving family benefit by way of family allowance immediately before 1 July 2000 but was receiving family benefit by way of non-benefit PP (partnered) immediately before that date; and
(b)
that individual received, or last received, a payment of that non-benefit PP (partnered) in respect of a period commencing less than 14 days before 1 July 2000; and
(c)
the Secretary makes a determination under section 16 of the Family Assistance Administration Act as amended by this Act in respect of the entitlement of that individual to family tax benefit with effect from that day;
then:
(d)
the first instalment of family tax benefit is to be for a period starting on 1 July 2000 and ending 14 days after the beginning of the last instalment of non-benefit PP (partnered); and
(e)
instalments of family tax benefit thereafter, subject to any change that the Secretary may make under subsection 23(3) of the Family Assistance Administration Act as so amended, are to be for successive periods of 14 days.
SECTION 9 Claims for family benefit that are undetermined as at 1 July 2000
9(1)
If:
(a)
before 1 July 2000, a person lodged a claim for family benefit by way of family allowance or family tax payment; and
(b)
that claim was not determined before that date; and
(c)
the person was, at the time of the claim, or becomes, before 1 July 2000, qualified for family benefit of that kind;
the claim is to be determined under the social security law as in force before 1 July 2000, as if:
(d)
the social security law as so in force had continued in force; and
(e)
the claim related only to the period preceding 1 July 2000.
9(2)
If:
(a)
before 1 July 2000, a person lodged a claim for family benefit by way of family allowance or family tax payment in anticipation of becoming qualified for that benefit; and
(b)
the claim was not determined by that date; and
(c)
the person does not become qualified for the relevant family benefit before 1 July 2000;
the claim is to be taken to have lapsed on that date.
9(3)
If:
(a)
before 1 July 2000, a person has lodged a claim for parenting payment; and
(b)
the claim has not been determined before that date; and
(c)
the person was, at the time of the claim, or becomes, before 1 July 2000, qualified for family benefit of that kind;
then:
(d)
the claim is to be determined under the social security law as in force before 1 July 2000 as if the law as so in force had continued: and
(e)
if parenting payment would be paid under the law as so in force at the rate applicable for non-benefit PP (partnered) - the claim is to be determined as if it related only to the period preceding 1 July 2000.
9(4)
If:
(a)
before 1 July 2000, a person lodged a claim for parenting payment in anticipation of becoming qualified for that payment; and
(b)
the claim was not determined by that date; and
(c)
the person does not become qualified for parenting payment before 1 July 2000; and
(d)
if the person were to become qualified for parenting payment on or after that date - it would be parenting payment in the nature of non-benefit PP (partnered) and not some other form of parenting payment;
the claim is to be taken to have lapsed on that date.
SECTION 10 Certain claims for family benefit will be admitted on or after 1 July 2000
10(1)
In this item:
backdated claim period
means a period after the occurrence of a particular event during which a claim for family benefit with effect from that event will be allowed.
10(2)
If:
(a)
a person did not make a claim for family benefit before 1 July 2000; and
(b)
but for the amendment of the social security law with effect from 1 July 2000, if the person had made such a claim after that date, the backdated claim period would have extended back to the occurrence of a particular event before that date;
then:
(c)
the person may make such a claim on or after 1 July 2000 as if those amendments had not been made; and
(d)
the claim can be dealt with in so far as the backdated claim period would permit a claim in respect of a period before 1 July 2000.
SECTION 11 Transfer of claims for maternity allowance or maternity immunisation allowance from social security law to family assistance law
11(1)
If:
(a)
a person claims maternity allowance or maternity immunisation allowance under the social security law before 1 July 2000; and
(b)
the claim has not been determined as at that date;
the claim is to be treated as if it were a claim for MAT or MIA under Division 3 of Part 3 of the Family Assistance Administration Act as amended by this Act and not as such a claim for the corresponding allowance under the Social Security Act 1991.
11(2)
If a person purports to claim maternity allowance or maternity immunisation allowance under the social security law on or after 1 July 2000, that claim is to be treated as if it were a claim for MAT or MIA, as the case requires, under Division 3 of Part 3 of the Family Assistance Administration Act as amended by this Act and not as such a claim for the corresponding allowance under the social security law.
11(3)
A person who has been paid maternity allowance or maternity immunisation allowance under the social security law in respect of a particular child cannot claim MAT or MIA for the same child under Division 3 of Part 3 of the Family Assistance Administration Act as amended by this Act.
SECTION 12 Applications for family benefit, maternity allowance or maternity immunisation allowance made after 1 July 2000 on behalf of another person
12(1)
If:
(a)
an amount of family benefit is payable to a person; and
(b)
the person dies before receiving that amount; and
(c)
another person applies, on or after 1 July 2000, to receive the amount; and
(d)
the application is made:
(i)
within 26 weeks after the first person's death; or
(ii)
within such further period as is allowed by the Secretary in the special circumstances of the case;
the Secretary may pay the amount to the person who, in the Secretary's opinion, is best entitled to it.
12(2)
If:
(a)
an amount of maternity allowance or maternity immunisation allowance claimed under the social security law is payable to a person in respect of a particular child; and
(b)
the person dies before receiving that amount; and
(c)
another person applies, on or after 1 July 2000, to receive the amount; and
(d)
the application is made:
(i)
within 26 weeks after the first person's death; or
(ii)
within such further period as is allowed by the Secretary in the special circumstances of the case;
the Secretary may pay the amount to the person who, in the Secretary's opinion, is best entitled to it.
12(3)
If the Secretary pays an amount under subitem (1) in respect of family benefit of a particular kind claimed under the social security law, the Commonwealth has no further liability to any person in respect of family benefit of that kind under the social security law or in respect of any family benefit of a like kind under the family assistance law.
12(4)
If the Secretary pays an amount under subitem (2) in respect of a particular child, the Commonwealth has no further liability to any person in respect of maternity allowance or maternity immunisation allowance under the social security law, or in respect of MAT or MIA under the family assistance law, in respect of that child.
12(5)
For the purpose of Part 5 of the Family Assistance Administration Act, a decision of the Secretary under subitem (1) or (2) has effect as if it were a decision of an officer under the family assistance law.
SECTION 13 Claims for advance payment under Social Security Law
13(1)
If:
(a)
an individual had, under section 864A of the Social Security Act 1991 as in force before 1 July 2000, requested a family allowance advance in respect of an advance period, within the meaning of that Act, that ended before 1 July 2000, and all subsequent advance periods; and
(b)
that request had been granted;
the grant has effect, in relation to the advance period commencing on 1 July 2000 and all subsequent advance periods as if:
(c)
it were a grant made under section 33 of the Family Assistance Administration Act as amended by this Act; and
(d)
it related not to qualification for family allowance advance but rather to an entitlement to family tax benefit advance in relation to the individual's family tax benefit as determined by the Secretary in accordance with item 6.
13(2)
For the avoidance of doubt, an individual who is treated, by virtue of the operation of subitem (1), as having made and been granted a request under section 33 of the Family Assistance Administration Act as amended by this Act, may on 1 July 2000, or at any time after that date, withdraw the request in so far as it is treated as relating to standard advance periods within the meaning of that Act as so amended for which the individual has not been paid a family tax benefit advance.
SECTION 14 Saving provision relating to information collection
14
If:
(a)
family benefit, or maternity allowance or maternity immunisation allowance claimed under the social security law, is payable to a person; and
(b)
the Secretary decides, on or after 1 July 2000, to seek further information in relation to the benefit or allowance;
the Secretary may, under Division 1 of Part 5 of the Social Security (Administration) Act 1999, require the provision of information concerning that benefit or allowance, or concerning the person to whom it is payable, as if that benefit or allowance had continued, on and after 1 July 2000, to be a social security payment as defined for the purposes of the Social Security (Administration) Act 1999.
SECTION 15 Portability
15(1)
If:
(a)
immediately before 1 July 2000, an individual
(i)
is receiving family benefit in the nature of family allowance in respect of another individual; or
(ii)
is receiving family benefit in the nature of parenting payment because the individual has a PP child; and
(b)
the person in respect of whom, or because of whom, that benefit is received (the
child
) is absent from Australia immediately before that date because:
(i)
having left Australia, the child has not returned before that date; or
(ii)
having been born outside Australia, the child has not subsequently come to Australia before that date;
the child is not, if that absence extends for a period of 3 years beginning on the first day of the absence, an FTB child at any time after the period of 3 years ends.
15(2)
In determining whether the period of absence of the child extends for 3 years beginning on the first day of the child's absence:
(a)
any return or coming to Australia before 1 July 2000 that would have been disregarded under the Social Security Act 1991 as in force before that date had that Act as so in force continued unamended after that date is to be disregarded for the purposes of subitem (1); and
(b)
any return or coming to Australia on or after 1 July 2000 that would have been disregarded under section 24 of the Family Assistance Act as amended by this Act if that section were to have applied to the person is also to be disregarded for the purposes of that subitem.
15(3)
If:
(a)
the child referred to in paragraph (1)(b) is absent from Australia for a continuous period of more than 26 weeks (whether or not that 26 weeks ends before 1 July 2000); and
(b)
an individual having an entitlement to family tax benefit in respect of the child is not an absent overseas recipient within the meaning of subsection 62(2) of the Family Assistance Act as amended by this Act during any part of the child's absence from Australia occurring after 26 weeks and after the individual becomes so entitled;
Schedule 1 to the Family Assistance Act as so amended applies in relation to that entitlement during that part of the child's absence that is referred to in paragraph (b) with the modifications set out in the table included in subsection 63(4) of that Act as so amended.
15(4)
If:
(a)
the child referred to in paragraph (1)(b) is absent from Australia for a continuous period of more than 26 weeks (whether or not that 26 weeks ends before 1 July 2000); and
(b)
the child comes to Australia; and
(c)
the child leaves Australia less than 26 weeks after coming to Australia; and
(d)
an individual having an entitlement to family tax benefit in respect of the child is not an absent overseas recipient within the meaning of subsection 62(2) of the Family Assistance Act as amended by this Act during any part of the child's absence from Australia referred to in paragraph (c) after the individual becomes so entitled;
Schedule 1 to the Family Assistance Act as so amended applies in relation to that entitlement during that part of the child's absence that is referred to in paragraph (d) from Australia with the modifications set out in the table included in subsection 63(4) of that Act as so amended.
SECTION 16 Lump sum bereavement payments for certain persons receiving non-benefit PP (partnered) at death of child
16(1)
If:
(a)
a child died less than 4 weeks before 1 July 2000; and
(b)
at the time of the child's death, the child was the only PP child of a person; and
(c)
under section 512A of the Social Security Act 1991 as in force immediately before 1 July 2000, ifthat section had continued in force after that date, the person would, but for this item, have qualified to continue to receive that parenting payment for the period of 4 weeks that starts on the day following the day of the child's death;
so much of the parenting payment as would have been payable in respect of each day in that 4 week period that occurs after 30 June 2000:
(d)
continues to be payable as if section 512A of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
16(2)
For the purposes of Part 4 of the Social Security (Administration) Act 1999, a decision made for the purposes of section 512A of the Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
SECTION 17 Lump sum bereavement payments for certain persons receiving family tax payment at death of child
17(1)
If:
(a)
a child died less than 4 weeks before 1 July 2000; and
(b)
at the time of the child's death, a person was receiving family tax payment in respect of that child or of children including that child; and
(c)
under section 900AZZC of the Social Security Act 1991 as in force before 1 July 2000, if that section had continued in force after that date, the person would, but for this item, have qualified to continue to receive family tax payment for the period of 4 weeks that starts on the day following the day of the child's death at the rate that would have been applicable if the child had not died;
so much only of the amount of family tax payment that would have been payable in respect of each day in that 4 week period that occurs after 30 June 2000 and that is attributable to that child:
(d)
continues to be payable to the person as if section 900AZZC of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
17(2)
For the purposes of Part 4 of the Social Security (Administration) Act 1999, a decision made for the purposes of section 900AZZC of the Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
SECTION 18 Lump sum bereavement payments for certain persons receiving family allowance at death of child
18(1)
If:
(a)
a child died before 1 July 2000; and
(b)
at the time of the child's death a person was receiving family allowance in respect of that child or of children including that child; and
(c)
under Subdivision A or B of Division 10 of Part 2.17 of the Social Security Act 1991 as in force before 1 July 2000, if those Subdivisions had continued in force after that date, the person would, but for this item, have qualified to continue to receive family allowance for a period (the
bereavement period
) that starts on the day following the day of the child's death at the rate that would have been applicable if the child had not died;
so much only of the amount of family allowance that would have been payable in respect of each day of the bereavement period that occurs after 30 June 2000 and that is attributable to that child:
(d)
continues to be payable to the person as if that Subdivision of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
18(2)
For the purposes of Part 4 of the Social Security (Administration) Act 1999, a decision under Subdivision A or B of Division 10 of Part 2.17 of the Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
SECTION 19 Set-offs
19(1)
If:
(a)
a child dies before 1 July 2000; and
(b)
before the Secretary learns of the death of the child, an individual has begun to receive family tax benefit in respect of the child in accordance with a determination under section 16 of the Family Assistance Administration Act as amended by this Act in respect of any period after 30 June 2000;
the Secretary must, as soon as practicable after learning of the child's death, review that determination in accordance with section 104 of the Family Assistance Administration Act as so amended.
19(2)
If the person continued to receive non-benefit PP (partnered) after 30 June 2000 in respect of the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 16 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
19(3)
If the person continued to receive family tax payment after 30 June 2000 and the rate of the payment was attributable, in whole or in part, to the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 17 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
19(4)
If the person continued to receive family allowance after 30 June 2000 and the rate of the allowance was attributable, in whole or in part, to the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 18 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
SECTION 20 Bereavement payments in relation to the death of a recipient
20(1)
Despite the repeal of section 513A of the Social Security Act 1991 as in force before 1 July 2000, that section is taken to continue in force, on and after that date, so as to facilitate any claim by the partner of a person qualified for parenting payment in respect of a child who has died, for a period of 13 weeks after the death of that child.
20(2)
For the purposes of subitem (1), section 513A of the Social Security Act 1991 as so continued in force has effect as if the reference in the section to the amount of parenting payment that would have been payable includes a reference to any lump sum that would have been payable because of the operation of item 16.
20(3)
Despite the repeal of section 900 of the Social Security Act 1991 as in force before 1 July 2000, that section is taken to continue in force, on and after that date, so as to facilitate any claim by the partner of a person qualified for family allowance in respect of a child who has died, for a period of 13 weeks after the death of that child.
20(4)
For the purposes of subitem (3), section 900 of the Social Security Act 1991 as so continued in force has effect as if the reference:
(a)
in subsection (1) of that section to the sum of the amounts referred to in paragraphs (f), (g) and (h) of that subsection; and
(b)
in subsection (2) of that section to the sum of the amounts referred to in paragraphs (e), (f) and (g) of that subsection;
each includes a reference to any lump sum that would have been payable because of the operation of item 18.
20(5)
For the purposes of Part 4 of the Social Security (Administration) Act 1999, a decision made for the purposes of section 513A, or section 900, of the Social Security Act 1991 as continued in force for the purposes of this item has effect as if it were a decision of an officer under the social security law.
SECTION 21 Provision of TFNs in certain circumstances under
Social Security Act 1991
taken to be provision under Family Assistance Administration Act
21
If the tax file number of an individual has been provided to the Secretary:
(a)
by the individual; or
(b)
by the partner of the individual; or
(c)
by the Commissioner of Taxation on the authority of the individual;
under a provision of the Social Security Act 1991 for a purpose related to a claim for, or to entitlement to, family allowance, family tax payment or parenting payment in the nature of non-benefit PP (partnered), that tax file number is taken, for the purposes of subsection 154A(1) of the Family Assistance Administration Act as amended by this Act, to have been so provided under a provision of that Act as so amended for the purposes of that Act as so amended.
SECTION 22 Saving provision - Part A rate of family tax benefit for families with children not subject to family allowance income test
22(1)
This item applies to an individual who, immediately before 1 July 2000:
(a)
was receiving family allowance under the Social Security Act 1991 in respect of a child; and
(b)
by virtue of the operation of subclause 52(2) or 53(2) of Schedule 1A to that Act - did not have to satisfy the requirements of paragraph 838(1)(c) of that Act in order to be qualified for family allowance for that child; and
(c)
was also receiving either carer allowance or double orphan pension under that Act in respect of that child.
22(2)
If, on or after 1 July 2000, an individual to whom this item applies has at least one FTB child in relation to whom the individual continues to receive either carer allowance or double orphan pension under the Social Security Act 1991, the Part A rate of family tax benefit payable under the Family Assistance Act as amended by this Act to the individual from time to time on or after that date is a rate equal to:
(a)
unless paragraph (b) applies - the Part A rate of family tax benefit that would be payable to the individual under that Act as so amended; or
(b)
if the rate referred to in paragraph (a) is less than the rate (the
saved rate
) that would have been the individual's minimum family allowance rate under the Social Security Act 1991 immediately before 1 July 2000 if that rate were worked out having regard only to those FTB children of the individual in respect of whom the individual continues to receive either carer allowance or double orphan pension under that Act - the saved rate.
22(3)
If, at any time, an individual begins to receive a Part A rate of family tax benefit calculated in accordance with paragraph (2)(a), the person ceases, with effect from that time, to have any entitlement, at any time thereafter, to a Part A rate of family tax benefit at the saved rate.
Schedule 6 - Transitional provisions associated with the establishment of a scheme for the payment of child care benefit
SECTION 1 Definitions
1
In this Schedule, unless the contrary intention appears:
approved child care service
has the meaning given in subsection 3(1) of the Family Assistance Administration Act.
childcare assistance
means fee reductions made in respect of care provided before:
(a)
1 July 2000; or
(b)
on or after 1 July 2000, as provided for in this Schedule;in compliance with:
(c)
the fee relief guidelines; or
(d)
a Commonwealth program, administered by the Commonwealth Department of Family and Community Services or the Commonwealth Services Delivery Agency, that provided for fee reductions, generally known as `childcare assistance' or `fee relief'.
childcare assistance agreement
means an agreement, to which the Commonwealth is a party:
(a)
entered into under section 20 of the Child Care Act 1972; or
(b)
any other agreement, not being an agreement entered into under that Act;
that is made to provide grants to reimburse the costs of fee reductions.
childcare assistance scheme
means the Commonwealth program under which childcare assistance is paid.
child care rebate
means child care rebate payable under the Childcare Rebate Act 1993.
data collection form
means a written request to an individual from the Secretary for information relating to matters associated with the establishment of a scheme for payment of child care benefit.
family allowance
means family allowance payable under the Social Security Act 1991.
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
family assistance law
has the same meaning as in subsection 3(1) of the Family Assistance Administration Act.
fee relief guidelines
means the Childcare Assistance (Fee Relief) Guidelines made under section 12A of the Child Care Act 1972 as in force on 30 June 2000.
Secretary
, in relation to an act or thing done, or a decision or determination made, under particular legislation, means the Secretary of the Department administered by the Minister administering that legislation.
SECTION 2 Special rules relating to individual entitled to childcare assistance before 1 July 2000
2(1)
If, before 1 July 2000:
(a)
a decision has been made in respect of an individual and a child with the effect that the individual is entitled to childcare assistance in respect of the child; and
(b)
the individual has returned a completed data collection form to the Secretary by the date specified in the form;
then:
(c)
section 42 of the Family Assistance Act as amended by this Act and in force on 1 July 2000, is treated as being in force when the completed data collection form was returned; and
(d)
the individual is taken to be conditionally eligible under that section, as so in force, at the time that the form was returned.
2(2)
If:
(a)
determinations of conditional eligibility, CCB %, a weekly limit of hours and schooling %, would, apart from this subitem, come into force on 1 July 2000 in respect of the individual and the child; and
(b)
the individual has not remained entitled to childcare assistance in respect of the child for the period commencing on the day the data collection form is returned to the Secretary and ending on 30 June 2000;
the determinations do not come into force on 1 July 2000.
Note:
Determinations of conditional eligibility, a weekly limit of hours, CCB % and schooling % are made under sections 50F, 50H, 50J and 50K respectively of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.
2(3)
If:
(a)
a requirement has been imposed before 1 July 2000 under the childcare assistance scheme in respect of the child of the individual; and
(b)
the requirement is that the child comply with the immunisation requirement; and
(c)
the child does not meet the requirement by 1 July 2000; and
(d)
immediately before 1 July 2000, less than 63 days have elapsed since the requirement was imposed;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(e)
section 57E of the Family Assistance Administration Act as so amended, and paragraph 42(1)(c) of the Family Assistance Act as so amended, are treated as having been in force when the requirement was imposed; and
(f)
the requirement is taken to have been imposed, at the time when it was imposed, under section 57E of the Family Assistance Administration Act as so amended and as so in force; and
(g)
the requirement is taken to have been imposed, at the time when it was imposed, for the purposes of paragraph 42(1)(c) of the Family Assistance Act as so amended and as so in force.
2(4)
If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the childcare assistance scheme, then, on 1 July 2000, the child is taken to meet the immunisation requirements in section 6 of the Family Assistance Act, as amended by this Act and in force on that day.
SECTION 3 Special rules if individual claiming child care rebate and receiving family allowance returns data collection form
3(1)
If:
(a)
an individual makes a claim for childcare rebate in respect of a child within the period commencing on 1 January 1998 and ending on 30 June 2000; and
(b)
immediately before 1 July 2000, the individual is receiving family allowance in respect of the child; and
(c)
the individual returns a completed data collection form to the Secretary by the date specified in the form;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(d)
paragraph 49B(a) of the Family Assistance Administration Act, as so amended is treated as being in force when the completed data collection form is returned; and
(e)
the individual is taken to have made an effective claim under that paragraph, as so in force, at the time that the form was returned.
3(2)
If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the
Childcare Rebate Act 1993, then, on I July 2000, the child is taken to meet the immunisation requirements in section 6 of the Family Assistance Act as amended by this Act and in force on that day.
SECTION 4 Individuals may make a claim for child care benefit by fee reduction before 1 July 2000
4
If an individual makes a claim for child care benefit by fee reduction before 1 July 2000, then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(a)
paragraph 49B(a) of the Family Assistance Administration Act, as so amended is treated as being in force when the claim is made; and
(b)
the claim is taken to have been made, at the time that it was made, under that paragraph of that Act as so amended and in force.
SECTION 5 Minimum CCB % if individual objects to use of tax file number given previously
5(1)
This item applies to an individual referred to in subitems 2(1) and 3(1).
5(2)
If:
(a)
the tax file number of an individual to which this item applies has been provided to the Secretary:
(i)
by the individual; or
(ii)
by the partner of the individual; or
(iii)
by the Commissioner of Taxation on the authority of the individual;
under:
(iv)
a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or
(v)
the childcare assistance scheme for a purpose related to a claim for, or entitlement to, childcare assistance; and
(b)
the individual returns to the Secretary a completed data collection form by the date specified in the form; and
(c)
in that form, the individual objects to the use of the tax file number previously provided to the Secretary;
a determination of CCB % under section 50J of the Family Assistance Administration Act as amended by this Act and that would come into force on 1 July 2000 in respect of the individual, is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.
SECTION 6 Special rules relating to status of a child
6(1)
If:
(a)
immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that a child is taken to be a dependent child; and
(b)
either:
(i)
under item 2, an individual is taken to be conditionally eligible for child care benefit by fee reduction in respect of the child; or
(ii)
under item 3, an individual is taken to have made an effective claim for child care benefit by fee reduction in respect of the child; or
(iii)
under item 4, an individual makes a claim for child care benefit by fee reduction in respect of the child;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(c)
the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and
(d)
the decision that the child is taken to be a dependent child is taken to have been a determination that the child is an FTB child of the individual made, at the time referred to in subitem (2), under subsection 42(2) of the Family Assistance Act as so amended and in force.
6(2)
The determination referred to in paragraph (1)(d) is taken to have been made on:
(a)
in the case of subparagraph (b)(i) - the day the individual is taken to be conditionally eligible immediately before the time the individual is taken to be so conditionally eligible; and
(b)
in the case of subparagraph (b)(ii) - the day the effective claim is taken to have been made; and
(c)
in the case of subparagraph (b)(iii) - the day the claim is made.
SECTION 7 Special rules relating to residence
7(1)
If:
(a)
immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that an individual is taken to be a resident for childcare assistance purposes with effect that the individual is a resident on 1 July 2000; and
(b)
either:
(i)
under item 2, the individual is taken to be conditionally eligible for child care benefit by fee reduction; or
(ii)
under item 3, the individual is taken to have made an effective claim for child care benefit by fee reduction; or
(iii)
under item 4, an individual makes a claim for child care benefit by fee reduction;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(c)
the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and
(d)
the decision that the individual is a resident is taken to have been a determination made, at the time referred to in subitem (2), under section 8 of the Family Assistance Act as so amended and in force.
7(2)
The determination is taken to have been made on:
(a)
in the case of subparagraph (b)(i) - the day the individual is taken to be conditionally eligible, immediately before the time the individual is taken to be so conditionally eligible; and
(b)
in the case of subparagraph (b)(ii) - the day the effective claim is taken to have been made; and
(c)
in the case of subparagraph (b)(iii) - the day the claim is made.
SECTION 8 Special rules relating to tax file numbers provided for another purpose
8
If:
(a)
the tax file number of an individual has been provided to the Secretary:
(i)
by the individual; or
(ii)
by the partner of the individual; or
(iii)
by the Commissioner of Taxation on the authority of the individual;
under:
(iv)
a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or
(v)
the childcare assistance scheme; and
(b)
the individual returns to the Secretary a completed data collection form by the date specified in the form; and
(c)
in that form, the individual does not object to the use of the tax file number previously so provided to the Secretary;
that tax file number is taken to have been provided for the purposes of section 50B of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000.
SECTION 9 Special rules relating to TFN requirements
9(1)
If:
(a)
an individual has been requested, before 1 July 2000, under section 75 of the
Social Security (Administration) Act 1999 or under the childcare assistance scheme, to provide a tax file number in relation to a claim for, or the receipt of, family allowance or childcare assistance; and
(b)
the individual has not, before that date, provided that tax file number; and
(c)
immediately before 1 July 2000, less than 28 days have elapsed since the request to provide that number;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(d)
the Family Assistance Act as so amended is treated as having been in force when the request was made; and
(e)
the request is taken to have been made, at the time when it was made, under section 57B of the Family Assistance Act as so amended and in force.
9(2)
If, under a decision made under the childcare assistance scheme, an individual has been exempted, before 1 July 2000, from having to meet the tax file number requirements of the scheme, then, for the purposes of the Family Assistance Administration Act, as amended by this Act:
(a)
that Act as so amended is treated as having been in force when the decision that the individual is exempt was made; and
(b)
the decision is taken to have been made, at the time the exemption under the childcare assistance scheme was given, under subsection 57B(6) of that Act as so amended and in force.
SECTION 10 Special rules relating to a childcare assistance agreement in force immediately before 1 July 2000
Agreement to which this item relates
10(1)
This item applies to a childcare assistance agreement that was in force immediately before 1 July 2000.
Agreement ceases to operate for grants for fee reductions after 1 July 2000 except in certain circumstances
10(2)
Except in the limited circumstances set out in subitem (3) or (4), on and after 1 July 2000, an agreement to which this item applies does not operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000.
Matters in respect of which agreement continues to operate
10(3)
An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to a session of care that started before 1 July 2000 and continued on that date.
Note 1:
Item 17 continues access to fee reductions under the childcare assistance scheme for care provided during a session of care that started immediately before 1 July 200 and continued on that date.
Note 2:
In respect of care provided on 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
10(4)
An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000, if the care is provided by an outside school hours care service during the period of a school vacation that starts before 1 July 2000 and continues on and after that day.
Note 1:
Item 18 continues access to fee reductions under the childcare assistance scheme for vacation care provided on and after 1 July 2000 if the vacation started before 1 July 2000.
Note 2:
In respect of care provided on and after 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
10(5)
On and after 1 July 2000, an agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided before 1 July 2000.
Note:
In respect of care provided before 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
10(6)
On and after 1 July 2000, an agreement to which this item applies operates for the purposes of other grants (if any) provided for in the agreement.
Commonwealth under no obligation to make further grants under agreement
10(7)
The operation of an agreement to which this item applies is limited in that the Commonwealth is under no obligation, on or after 1 July 2000, to make any further grants under the agreement to reimburse the costs of fee reductions.
Child Care Act, guidelines etc. to be treated as in force
10(8)
For the purposes of an agreement to which this item applies in so far as it relates to a grant to reimburse the costs of fee reductions, in relation to care provided as mentioned in subitems (3), (4) and (5):
(a)
on and after 1 July 2000, the
Child Care Act 1972 is treated as being in force as if the amendments made by Schedule 3 to the
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 had not been made; and
(b)
if:
(i)
a handbook, guidelines or other document that relates to fee reductions created by a Commonwealth Department with the responsibility for administering the agreement is referred to in the agreement; and
(ii)
the handbook, guidelines or other document operates on 30 June 2000;
the handbook, guidelines or other document is treated as operating on and after 1 July 2000.
SECTION 11 Childcare assistance agreement services to become approved child care services under section 195 of the Family Assistance Administration Act
Long day care services
11(1)
If:
(a)
a childcare assistance agreement is in force in respect of a long day care service immediately before 1 July 2000; and
(b)
the service is not, immediately before 1 July 2000, subject to a suspension under paragraph 4E(1)(d) of the
Child Care Act 1972;
the service is treated as being an approved centre based long day care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Family day care services
11(2)
If a childcare assistance agreement is in force in respect of a family day care service immediately before 1 July 2000, the service is treated as being an approved family day care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Occasional care services
11(3)
If a childcare assistance agreement is in force in respect of an occasional care service immediately before 1 July 2000, the service is treated as being an approved occasional care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Outside school hours care services
11(4)
If a childcare assistance agreement is in force in respect of an outside school hours care service immediately before 1 July 2000, the service is treated as being an approved outside school hours care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Requirement of subsection 195(3) of the Family Assistance Administration Act need not be complied with
11(5)
For an approved child care service referred to in subitems (1) to (4) (inclusive), the Secretary does not have to comply with the requirement in subsection 195(3) of the Family Assistance Administration Act as amended by this Act to give a certificate in respect of the service.
If long day care services subject to a sanction (other than suspension) on 30 June 2000, sanction carries over to child care benefit scheme
11(6)
If a long day care service is, immediately before 1 July 2000, subject to a sanction, other than suspension, under section 4E of the
Child Care Act 1972, the service is treated, on and after 1 July 2000, as being subject to the sanction under section 200 of the Family Assistance Administration Act as amended by this Act.
SECTION 12 Special condition of continuing approval of approved child care services referred to in item 11
12
If:
(a)
a service is treated, under item 11, as an approved child care service; and
(b)
item 10 applies to an agreement in respect of the service;
it is a condition for the continued approval of the approved child care service under section 195 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, that the service not contravene an obligation imposed on the service under the agreement in respect of a grant to reimburse the costs of fee reductions, in relation to care mentioned in subitems 10(3), (4) and (5).
SECTION 13 Debts under childcare assistance agreements to be recoverable under the Family Assistance Administration Act
13(1)
If:
(a)
an amount (the
debt
), whether described as a debt or not, is to be repaid:
(i)
under a childcare assistance agreement to which item 10 applies; or
(ii)
under section 20B of the Child Care Act 1972 as in force immediately before 1 July 2000 in respect of an advance on account of a grant to reimburse the costs of fee reductions made for children; and
(b)
the debt relates to a grant to reimburse the costs of fee reductions for care mentioned in subitem 10(3), (4) or (5);
the debt, whether it arises before, or on or after, 1 July 2000 is recoverable on or after 1 July 2000 under subsection 82(2) of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.
13(2)
If the debt has been partially recovered under the childcare assistance scheme before 1 July 2000, the balance of the debt may be recovered under subsection 82(2) of the Family Assistance Administration Act as amended by this Act and in force on and after 1 July 2000.
SECTION 14 Minister may terminate childcare assistance agreements
14(1)
If:
(a)
a childcare assistance agreement was in force immediately before 1 July 2000; and
(b)
the agreement relates solely to a grant to reimburse the costs of fee reductions;
the Minister may, on or after 1 July 2000, determine, in writing, that the agreement is ended from a date specified in the determination.
14(2)
The determination has effect accordingly.
SECTION 15 Old sanctions to be taken into account by Secretary when considering applications under section 194 of the Family Assistance Administration Act
15
If:
(a)
a person applies under section 194 of the Family Assistance Administration Act as amended by this Act for approval of a child care service as an approved child care service for the purposes of the family assistance law; and
(b)
the person, when operating a child care service under the childcare assistance scheme, was subject to sanctions in respect of the service;
the Secretary may refuse to approve the service under subsection 195(2) of that Act as amended by this Act.
SECTION 16 Special rules relating to claims for childcare assistance
Claims for childcare assistance that are undetermined as at 1 July 2000
16(1)
If:
(a)
a person lodged a claim for childcare assistance in respect of care provided before 1 July 2000; and
(b)
that claim was not determined before that date;
the claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
Claims lodged after 1 July 2000
16(2)
Despite the termination of the childcare assistance scheme on 1 July 2000, a person may lodge a claim for childcare assistance before 8 July 2000 if the claim relates to care provided no more than 7 days before the claim is lodged. The claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
SECTION 17 Special rules relating to sessions of care
17
If a session of care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for childcare assistance in respect of the session is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
SECTION 18 Special rules relating to vacation care
18
If a period of vacation care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for childcare assistance in respect of this care is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
SECTION 19 Special rules relating to registered carers under section 49 of the Childcare Rebate Act
Most registered carers to be treated as registered carers under the child care benefits scheme
19(1)
If:
(a)
an individual was a registered carer under section 49 of the
Childcare Rebate Act 1993 immediately before 1 July 2000; and
(b)
the individual did not do any of the following things immediately before 1 July 2000:
(i)
operate a child care service that was the subject of a childcare assistance agreement;
(ii)
operate a child care service that was receiving financial assistance from the Commonwealth in connection with its operational costs, where the provision of that assistance is administered by the Commonwealth Department of Family and Community Services;
(iii)
provide child care under a contract with a family day care service that was the subject of a childcare assistance agreement;
the individual is to be treated as being approved as a registered carer under section 210 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, with effect from that date.
Applications for registration as a carer under section 49 of the Childcare Rebate Act that are undetermined as at 1 July 2000
19(2)
If:
(a)
a person or body lodged an application for registration as a carer under section 49 of the
Childcare Rebate Act 1993 before 1 July 2000; and
(b)
that application was not determined before that date;
then:
(c)
the application is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if that Act, as so in force, had continued in force; and
(d)
if the registration (if any) relates to a person who is not an individual, the registration remains in force only in relation to care provided before 1 July 2000, or on or after 1 July 2000 as mentioned in subitems 20(3) and (4); and
(e)
for the purposes of subitem (1), if the registration (if any) relates to a person who is an individual, the individual is to be treated as being a registered carer before 1 July 2000.
Applications for registration as a carer under section 49 of the Childcare Rebate Act lodged after 1 July 2000
19(3)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000
, a person or body may apply, on or after 1 July 2000 and before 1 January 2001, for registration as a carer under section 49 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 20 Special rules relating to claims for child care rebate
Claims for child care rebate that are undetermined as at 1 July 2000
20(1)
If:
(a)
a person lodged a claim for child care rebate before 1 July 2000; and
(b)
that claim was not determined before that date;
the claim is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
Claims for child care rebate made after 1 July 2000 for care provided before 1 July 2000
20(2)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000, a person may lodge a claim for child care rebate on or after 1 July 2000 and before 1 January 2001 if the claim relates to care provided during a period commencing 2 years before the claim was lodged and ending on 30 June 2000. The claim is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
20(3)
If a session of care provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for child care rebate in respect of the session is to be determined under the
Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.
20(4)
If a period of vacation care provided by an outside school hours care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for child care rebate in respect of this care is to be determined under the
Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 21 Special rules relating to registration of families
Applications for registration of a family under section 19 of the Childcare Rebate Act that are undetermined as at 1 July 2000
21(1)
If:
(a)
an individual lodged an application for registration of a family under section 19 of the
Childcare Rebate Act 1993 before 1 July 2000; and
(b)
that application was not determined before that date;
the application is to be determined under the Childcare Rebate Act 1993, as in force before 1 July 2000, as if that Act, as so in force, had continued in force.
Applications for registration of a family under section 19 of the Childcare Rebate Act lodged after 1 July 2000
21(2)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000, an individual may apply, on or after 1 July 2000 and before 1 January 2001, for a family to be registered under section 19 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 22 Health Insurance Commission's functions and powers in relation to child care rebate to continue for certain matters
22(1)
The Health Insurance Commission must deal with the following matters:
(a)
applications referred to in item 19;
(b)
claims referred to in item 20;
(c)
applications referred to in item 21;
(d)
matters arising in respect of those applications and claims (for example, applications for review);
under the Health Insurance Commission Act 1973 and the Childcare Rebate Act 1993 as if the following amendments to those Acts had not occurred:
(e)
the amendments of the
Health Insurance Commission Act 1973 by Schedule 8 to the
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999;
(f)
the repeal of the
Childcare Rebate Act 1993.
22(2)
In respect of the Commission's powers under subitem (1), the Commission may, under subsection 55(3) of the
Childcare Rebate Act 1993 as continued in force, extend the period in which an application may be made for reconsideration of a decision listed in section 53 of that Act, but only until 30 June 2001.
SECTION 23 Other transitional matters may be provided for in regulations
23
The Governor-General may make regulations, not inconsistent with this Schedule, the Family Assistance Administration Act and the Family Assistance Act prescribing other transitional matters, apart from transitional matters provided for in this Schedule, that are necessary or convenient for carrying out or giving effect to the introduction of child care benefit under the family assistance law.
SECTION 3B
MEANING OF
PAID WORK
AND
RETURNS TO PAID WORK
Meaning of
paid work
3B(1)
Paid work
(other than in paragraph
12(2)(a) of Schedule
2) means any work for financial gain or any other reward (whether as an employee, a self-employed individual or otherwise) that involves a substantial degree of personal exertion on the part of the individual concerned.
Note:
The ordinary meaning of paid work applies to paragraph 12(2)(a) of Schedule 2.
History
S 3B(1) amended by No 22 of 2017, s 3 and Sch 1 items 28 and 29, by substituting "paragraph 12(2)(a) of Schedule 2" for "paragraph 15(1)(a) or section 17A" and "paragraph 12(2)(a) of Schedule 2" for "paragraph 15(1)(a) and section 17A" in the note, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
S 3B(1) amended by No 150 of 2005, s 3 and Sch 2 items 2 and 3, by inserting "or section 17A" after "(other than in paragraph 15(1)(a)" and inserting "and section 17A" at the end of the note, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
Meaning of
returns to paid work
3B(2)
An individual
returns to paid work
during an income year if:
(a)
the individual is not engaging in paid work during that year; and
(b)
the individual later engages in paid work for an average of at least 10 hours per week for 4 consecutive weeks that start during that year.
History
S 3B(2) amended by No 36 of 2006, s 3 and Sch 3 item 1, by substituting "not engaging in paid work" for "neither engaging in paid work, nor receiving passive employment income," in para (a), applicable in relation to the 2005-2006 income year and later income years.
3B(3)
An individual
returns to paid work
during an income year if:
(a)
the individual is not engaging in paid work during that year; and
(b)
the individual later engages in paid work during that year, but not for an average of at least 10 hours per week for 4 consecutive weeks that start during that year; and
(c)
the Secretary is notified in writing that the individual returned to paid work during that year:
(i)
during the income year following that year and in accordance with subsection (4); or
(ii)
if a claim is made under the Family Assistance Administration Act for payment of family tax benefit for a past period that occurs in that year and the claim is made during the second income year following that year - in accordance with subsection (5).
History
S 3B(3) amended by No 82 of 2006, s 3 and Sch 9 item 1, by substituting para (c), applicable in respect of the 2005-2006 income year and later income years. Para (c) formerly read:
(c)
during the income year following that year, the Secretary is notified in writing in accordance with subsection (4) that the individual returned to paid work during that year.
S 3B(3) amended by No 36 of 2006, s 3 and Sch 3 item 2, by substituting "not engaging in paid work" for "neither engaging in paid work, nor receiving passive employment income", applicable in relation to the 2005-2006 income year and later income years.
3B(4)
For the purposes of subparagraph (3)(c)(i), if the individual is a member of a couple at any time, during the income year, before the individual engages in paid work as mentioned in paragraph (3)(b), the Secretary is notified in accordance with this subsection if the Secretary is notified by:
(a)
if:
(i)
both members of the couple are eligible for family tax benefit at any time, during that income year, before the individual engages in paid work (whether the members of the couple are eligible at the same time or at different times); and
(ii)
the individual is a member of the same couple at the time of the notification;
both members of the couple; and
(b)
if:
(i)
both members of the couple are eligible for family tax benefit at any time, during that income year, before the individual engages in paid work (whether the members of the couple are eligible at the same time or at different times); and
(ii)
the individual is no longer a member of the same couple at the time of the notification;
the individual who engages in the paid work; and
(c)
if at all times, during that income year, before the individual engages in paid work, only one member of the couple is eligible for family tax benefit - the member of the couple who is eligible for family tax benefit.
History
S 3B(4) amended by No 82 of 2006, s 3 and Sch 9 item 2, by substituting "subparagraph (3)(c)(i)" for "subsection (3)", applicable in respect of the 2005-2006 income year and later income years.
3B(5)
For the purposes of subparagraph (3)(c)(ii), the Secretary is notified in accordance with this subsection if the Secretary is notified in the claim that the individual returned to paid work during that year.
History
S 3B(5) inserted by No 82 of 2006, s 3 and Sch 9 item 3, applicable in respect of the 2005-2006 income year and later income years.
History
S 3B inserted by No 61 of 2005, s 3 and Sch 1 item 5, applicable in respect of the 2005-2006 income year and later income years.
SECTION 3C
3C
Meaning of
studying overseas full-time
For the purposes of this Act,
studying overseas full-time
has the meaning given by a legislative instrument made by the Minister for the purposes of this section.
History
S 3C inserted by No 34 of 2011, s 3 and Sch 5 item 2, effective 26 May 2011.
Division 2-Immunisation rules
SECTION 4
Minister's power to make determinations for the purposes of the definition of
immunised
4(1)
The Minister must, for the purpose of the definition of
immunised
in section
3, by legislative instrument, determine:
(a)
one or more standard vaccination schedules for the immunisation of children; and
(b)
one or more catch up vaccination schedules for the immunisation of children who have not been immunised in accordance with a standard vaccination schedule.
History
S 4(1) amended by No 22 of 2017, s 3 and Sch 3 item 1, by inserting "(1)" before "The Minister", effective 5 April 2017.
S 4(1) amended by No 108 of 2006, s 3 and Sch 8 items 4 and 5, by omitting "(1)" and inserting "by legislative instrument," after "section 3,", effective 27 September 2006.
4(2)
Despite subsection
14(2) of the
Legislation Act 2003, a determination made for the purposes of subsection (1) of this section may make provision in relation to a matter by applying, adopting or incorporating any matter contained in an instrument or other writing as in force or existing from time to time.
History
S 4(2) inserted by No 22 of 2017, s 3 and Sch 3 item 2, effective 5 April 2017.
S 4(2) repealed by No 108 of 2006, s 3 and Sch 8 item 6, effective 27 September 2006. S 4(2) formerly read:
4(2)
A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
SECTION 5
5
Meaning of
conscientious objection
(Repealed by No 158 of 2015)
History
S 5 repealed by No 158 of 2015, s 3 and Sch 1 item 3, effective 1 January 2016. For application and transitional provision, see note under s 6(3). S 5 formerly read:
SECTION 5 Meaning of
conscientious objection
5
An individual has a
conscientious objection to a child being immunised if the individual's objection is based on a personal, philosophical, religious or medical belief involving a conviction that vaccination under the latest edition of the standard vaccination schedule should not take place.
SECTION 6
Immunisation requirements
6(1)
This section states when the child of an individual (the
adult
) meets the immunisation requirements for the purposes of determining:
(a)
whether the adult is eligible for child care subsidy under Division
2 of Part
4A; or
(b)
whether an approved provider is eligible for ACCS (child wellbeing) for sessions of care provided to the child.
History
S 6(1) substituted by No 22 of 2017, s 3 and Sch 1 item 30, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 6(1) formerly read:
6(1)
This section states when the child of an individual (the
adult
) meets the immunisation requirements for the purposes of determining whether:
(a)
the adult is eligible for child care benefit under Division 4 of Part 3; or
(b)
the adult's FTB child rate in relation to the child is reduced under subclause 7(2) or (3) or 26(3) or (4) of Schedule 1 (see sections 61A and 61B); or
(c)
whether the adult's FTB child rate in relation to the child is reduced under subclause 7(2) or (3) or 26(3) or (4) of Schedule 1 (see sections 61A and 61B).
S 6(1) amended by No 36 of 2018, s 3 and Sch 2 item 27, by inserting para (c), effective 2 July 2018. No 36 of 2018, s 3 and Sch 2 item 28 contains the following application provision:
28 Application of amendments
(1)
The amendments made by this Division apply in relation to the day (the
commencement day
) this item commences and later days.
(2)
However, despite the amendments of that Act made by this Division, that Act, as in force before that day, continues to apply in relation to any days that occur before the commencement day.
S 6(1) amended by No 36 of 2018, s 3 and Sch 2 item 25, by substituting para (b), effective 1 July 2018. No 36 of 2018, s 3 and Sch 2 item 26 contains the following application provision:
26 Application of amendments
(1)
The amendments made by this Division apply in relation to the day (the
commencement day
) this item commences and later days.
(2)
However, despite the amendments of that Act made by this Division, that Act, as in force before that day, continues to apply in relation to any days that occur before the commencement day.
Para (b) formerly read:
(b)
FTB Part A supplement is to be added in working out the adult's maximum Part A rate of family tax benefit.
S 6(1) substituted by No 49 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application and transitional provisions see note under s 61B.
S 6(1) formerly read:
6(1)
This section states when the child of an individual (the
adult
) meets the immunisation requirements for the purposes of determining whether the adult is eligible for:
(a)
maternity immunisation allowance under Division 3 of Part 3; or
(b)
child care benefit under Division 4 of Part 3.
Child immunised
6(2)
The child meets the immunisation requirements if the child has been immunised.
Medical contraindication, natural immunity and vaccine study
6(3)
The child meets the immunisation requirements if:
(a)
a general practitioner, a paediatrician, a public health physician, an infectious diseases physician or a clinical immunologist has certified in writing that the immunisation of the child would be medically contraindicated under the specifications set out in the Australian Immunisation Handbook; or
(b)
a general practitioner, a paediatrician, a public health physician, an infectious diseases physician or a clinical immunologist has certified in writing that the child does not require immunisation because the child has contracted a disease or diseases and as a result has developed a natural immunity; or
(c)
the child is a participant in a vaccine study approved by a Human Research Ethics Committee registered with the National Health and Medical Research Council.
History
S 6(3) amended by No 81 of 2017, s 3 and Sch 2 item 1, by inserting ", a paediatrician, a public health physician, an infectious diseases physician or a clinical immunologist" in para (a) and (b), applicable in relation to certifications given on or after 17 August 2017.
S 6(3) substituted by No 158 of 2015, s 3 and Sch 1 item 4, effective 1 January 2016. No 158 of 2015, s 3 and Sch 1 item 19 contains the following application and transitional provision:
19 Application and transitional provisions
(1)
The amendments made by this Schedule apply:
(a)
in relation to working out whether FTB Part A supplement is to be added, in working out an individual's Part A rate of family tax benefit, for a day on or after the commencement of this item; and
(b)
in relation to working out whether an individual, or an approved child care service, is eligible for child care benefit for care provided to a child on a day on or after the commencement of this item.
(2)
A certification mentioned in subsection 6(5) or (6) of the A New Tax System (Family Assistance) Act 1999 (as in force immediately before the commencement of this item) that had effect immediately before that commencement is taken, on and after that commencement, to be a certification of a general practitioner for the purposes of paragraph 6(3)(a) or (b) of that Act (as amended by this Act), as the case requires.
(3)
Sections 6 and 7 of the A New Tax System (Family Assistance) Act 1999, as in force immediately before the commencement of this item, do not apply on or after that commencement in relation to days before that commencement.
Note:
Subitem (3) means, for example, that on or after the commencement of this item, an individual cannot make a declaration under section 6 of that Act that he or she has a conscientious objection to a child being immunised.
S 6(3) formerly read:
Conscientious objection
6(3)
The child meets the immunisation requirements if a recognised immunisation provider has certified in writing that he or she has discussed with the adult the benefits and risks of immunising the child and the adult has declared in writing that he or she has a conscientious objection to the child being immunised.
Temporary unavailability of vaccine
6(4)
The child meets the immunisation requirements if:
(a)
the child has not received a vaccination at a particular age; and
(b)
the person who occupies, or is acting in, the position of Commonwealth Chief Medical Officer has certified in writing that the vaccine for that vaccination is, or all of the vaccines for that vaccination are, temporarily unavailable; and
(c)
if that vaccine, or one of those vaccines, had been available, the Secretary is satisfied that the child would have been immunised; and
(d)
that vaccine has not, or none of those vaccines have, become available.
History
S 6(4) substituted by No 158 of 2015, s 3 and Sch 1 item 4, effective 1 January 2016. For application and transitional provision, see note under s 6(3). S 6(4) formerly read:
6(4)
The child meets the immunisation requirements if:
(a)
the child is an FTB child, or a regular care child, of another individual (whether or not the child is also an FTB child, or a regular care child, of the adult); and
(b)
a recognised immunisation provider has certified in writing that he or she has discussed with the other individual the benefits and risks of immunising the child and the other individual has declared in writing that he or she has a conscientious objection to the child being immunised.
S 6(4) amended by No 146 of 2006, s 3 and Sch 8 item 12, by inserting ", or a regular care child," after "FTB child" (wherever occurring) in para (a), effective 1 July 2008.
Child vaccinated overseas
6(5)
The child meets the immunisation requirements if:
(a)
the child has received one or more vaccinations while outside Australia; and
(b)
a recognised immunisation provider has certified in writing that those vaccinations have provided the child with the same level of immunisation that the child would have acquired if the child had been vaccinated in accordance with a standard vaccination schedule, or a catch up vaccination schedule, determined under section
4; and
(c)
the child has received, whether in or outside Australia, all the other vaccinations in accordance with a standard vaccination schedule, or a catch up vaccination schedule, determined under section
4.
History
S 6(5) substituted by No 158 of 2015, s 3 and Sch 1 item 4, effective 1 January 2016. For application and transitional provision, see note under s 6(3). S 6(5) formerly read:
Medical contraindication
6(5)
The child meets the immunisation requirements if a recognised immunisation provider has certified in writing that the immunisation of the child would be medically contraindicated under the specifications set out in the Australian Immunisation Handbook.
Secretary's decision
6(6)
The child meets the immunisation requirements if the Secretary determines in writing that the child meets the immunisation requirements.
History
S 6(6) substituted by No 158 of 2015, s 3 and Sch 1 item 4, effective 1 January 2016. For application and transitional provision, see note under s 6(3). S 6(6) formerly read:
Natural immunity
6(6)
The child meets the immunisation requirements if a medical practitioner has certified in writing that the child does not require immunisation because the child has contracted a disease or diseases and as a result has developed a natural immunity.
6(7)
In making a determination under subsection (6), the Secretary must comply with any decision-making principles set out in a legislative instrument made by the Minister for the purposes of this subsection.
History
S 6(7) substituted by No 158 of 2015, s 3 and Sch 1 item 4, effective 1 January 2016. For application and transitional provision, see note under s 6(3). S 6(7) formerly read:
Child is in an exempt class of children
6(7)
The child meets the immunisation requirements if the child is in a class exempted from the requirement to be immunised by a determination under subsection 7(1).
Requirements for certifications and applications for determinations
6(8)
The following must be made in the form and manner, contain any information, and be accompanied by any documents, required by the Secretary:
(a)
a certification under paragraph (3)(a) or (b), (4)(b) or (5)(b);
(b)
an application for a determination under subsection (6).
History
S 6(8) inserted by No 36 of 2018, s 3 and Sch 2 item 1, applicable in relation to certifications, and applications for determinations, made after 23 May 2018.
S 6(8) repealed by No 158 of 2015, s 3 and Sch 1 item 4, effective 1 January 2016. For application and transitional provision, see note under s 6(3). S 6(8) formerly read:
Other circumstances
6(8)
The child meets the immunisation requirements if a determination in force under subsection 7(2) provides that the child meets the immunisation requirements.
SECTION 7
7
Minister may make determinations in relation to the immunisation requirements
(Repealed by No 158 of 2015)
History
S 7 repealed by No 158 of 2015, s 3 and Sch 1 item 5, effective 1 January 2016. For application and transitional provision, see note under s 6(3). S 7 formerly read:
SECTION 7 Minister may make determinations in relation to the immunisation requirements
Exemption from immunisation requirements
7(1)
The Minister may, by legislative instrument, determine that children included in a specified class are exempt from the requirement to be immunised.
History
S 7(1) amended by No 108 of 2006, s 3 and Sch 8 item 7, by inserting ", by legislative instrument," after "Minister may", effective 27 September 2006.
Meeting the immunisation requirements
7(2)
The Minister may, by legislative instrument, determine that children included in a specified class meet the immunisation requirements in circumstances specified in the determination.
History
S 7(2) amended by No 108 of 2006, s 3 and Sch 8 item 8, by inserting ", by legislative instrument," after "Minister may", effective 27 September 2006.
7(3)
(Repealed by No 108 of 2006)
History
S 7(3) repealed by No 108 of 2006, s 3 and Sch 8 item 9, effective 27 September 2006. S 7(3) formerly read:
Disallowable instrument
7(3)
A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
Division 3 - Various interpretative provisions
SECTION 8
Extended meaning of
Australian resident
- hardship and special circumstances
8(1)
The Secretary may, in accordance with the Minister's rules, determine:
(a)
that an individual who is not an
Australian resident
is taken to be an Australian resident for the purposes of Division
2 of Part
4A (eligibility for CCS); and
(b)
if the determination is for a period - the period in respect of which the person is taken to be an Australian resident.
History
S 8(1) substituted by No 22 of 2017, s 3 and Sch 1 item 31, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 8(1) formerly read:
8(1)
The Secretary may determine:
(a)
that an individual who is not an Australian resident is to be taken to be an
Australian resident
for the purposes of Division 4 of Part 3 (eligibility for child care benefit) for a period or indefinitely; and
(b)
if the determination is for a period - the period in respect of which the individual is to be taken to be an Australian resident.
S 8(1) substituted by No 45 of 2000, s 3 Sch 1 item 49. For transitional provisions see note under sec 10. S 8(1) formerly read:
(1)
The Secretary may determine that an individual who is not an Australian resident is taken to be an
Australian resident
for the purposes of Division 4 of Part 3 (eligibility for child care benefit).
8(2)
The Secretary may make a determination under subsection (1) if the Secretary is satisfied that:
(a)
hardship would be caused to the individual if the individual were not treated as an Australian resident for a period or indefinitely; or
(b)
because of the special circumstances of the particular case, the individual should be treated as an Australian resident for a period or indefinitely.
History
S 8(2) amended by No 45 of 2000, s 3 Sch 1 item 50, by adding ``for a period or indefinitely'' at the end of paras (a) and (b). For transitional provisions see note under s 10.
8(3)
Minister's rules made for the purposes of subsection (1) may prescribe matters to which the Secretary must have regard in making determinations under subsection (1), including time limits for periods referred to in paragraph (1)(b).
History
S 8(3) substituted by No 22 of 2017, s 3 and Sch 1 item 32, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 8(3) formerly read:
8(3)
In making a determination under subsection (1), the Secretary must comply with any guidelines in force under subsection (4) in relation to the making of such determinations.
8(4)
(Repealed by No 22 of 2017)
History
S 8(4) repealed by No 22 of 2017, s 3 and Sch 1 item 32, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 8(4) formerly read:
8(4)
The Minister may, by legislative instrument, make guidelines:
(a)
relating to the making of determinations under subsection (1); and
(b)
in particular, setting time limits applicable to the determining of periods under paragraph (1)(b).
S 8(4) amended by No 108 of 2006, s 3 and Sch 8 item 10, by inserting ", by legislative instrument," after "Minister may", effective 27 September 2006.
S 8(4) substituted by No 45 of 2000, s 3 Sch 1 item 51. For transitional provisions see note under s 10. S 8(4) formerly read:
8(4)
The Minister may make guidelines relating to the making of determinations under subsection (1).
8(5)
(Repealed by No 108 of 2006)
History
S 8(5) repealed by No 108 of 2006, s 3 and Sch 8 item 11, effective 27 September 2006. S 8(5) formerly read:
8(5)
Guidelines under subsection (4) are disallowable instruments for the purposes of section 46A of the Acts Interpretation Act 1901.
SECTION 9
Session of care
9(1)
The Minister's rules must prescribe what constitutes a
session of care
for the purposes of this Act.
History
S 9(1) amended by No 125 of 2019, s 3 and Sch 1 item 2, by substituting "The Minister's rules must prescribe" for "The Minister must, by legislative instrument, determine", effective 16 December 2019. No 125 of 2019, s 3 and Sch 1 item 85 contains the following saving provision:
85 Saving of instruments
85
Despite the amendments made by this Part, an instrument in force under section 9 of that Act immediately before the commencement of this item continues in force (and may be dealt with), on and after commencement, as if it were Minister's rules made for the purposes of that provision as amended by this Act.
S 9(1) amended by No 108 of 2006, s 3 and Sch 8 item 12, by inserting ", by legislative instrument," after "Minister must", effective 27 September2006.
9(2)
Minister's rules made for the purposes of subsection (1) may also deal with how a session of care that starts on one day and ends on another day is to be treated for the purposes of this Act.
History
S 9(2) amended by No 125 of 2019, s 3 and Sch 1 item 3, by substituting "Minister's rules made for the purposes of" for "A determination under", effective 16 December 2019. For saving provision, see note under s 9(1).
9(3)
(Repealed by No 108 of 2006)
History
S 9(3) repealed by No 108 of 2006, s 3 and Sch 8 item 13, effective 27 September 2006. S 9(3) formerly read:
9(3)
A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
SECTION 10
When a session of care is provided
Basic rule about when a session of care is provided
10(1)
For the purposes of this Act and the Family Assistance Administration Act, a child care service
provides
a session of care to a child if:
(a)
the child is enrolled for care by the service and the child attends the session of care or any part of it; or
(b)
if the child does not attend any part of the session of care - the service is taken to have provided the session of care to the child under subsection
(2),
(3) or
(5).
Note:
Enrolled
is defined in section 200B of the Family Assistance Administration Act.
History
S 10(1) amended by No 66 of 2022, s 3 and Sch 7 item 1, by substituting "(2), (3) or (5)" for "(2) or (3)" in para (b), effective 30 November 2022 and applicable in relation to sessions of care provided to a child in a week that starts on or after 30 November 2022.
Allowable absences
10(2)
A child care service is taken to have provided a session of care to a child on a day in a financial year if:
(a)
had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph
4(1)(a) of Schedule
2; and
(b)
the day is:
(i)
a day on which the child is enrolled for care by the service; and
(ii)
after the day the child first attended a session of care provided by the service; and
(iii)
not after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and
(iv)
not a day prescribed by the Minister's rules; and
(c)
either:
(i)
there have been no more than 41 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under this subsection as a result of this subparagraph; or
(ii)
if the Minister's rules prescribe a particular event or circumstance - the conditions referred to in subsection (2AA) are met.
Note:
Ceases to be enrolled
is defined in section 200B of the Family Assistance Administration Act.
History
S 10(2) amended by No 22 of 2020, s 3 and Sch 9 item 2, by substituting para (c), effective 25 March 2020 and applicable in relation to the 2019-2020 financial year and later financial years. Para (c) formerly read:
(c)
there have been no more than 41 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under this subsection.
S 10(2) amended by No 125 of 2019, s 3 and Sch 1 items 4 and 5, by substituting para (b)(iii) and inserting the note, effective 16 December 2019. Para (b)(iii) formerly read:
(iii)
before the day the service permanently ceased providing care to the child; and
10(2AA)
For the purposes of subparagraph
(2)(c)(ii), the conditions are that:
(a)
any conditions prescribed by the Minister's rules for the prescribed event or circumstance are met; and
(b)
if the Minister's rules prescribe a number of days for the event or circumstance for all or part of the financial year - there have been no more than that number of days, in the financial year or the part of the financial year, on which an approved child care service is taken to have provided a session of care to the child under subsection
(2) as a result of subparagraph (
(2)(c)(ii) in relation to that event or circumstance.
History
S 10(2AA) inserted by No 22 of 2020, s 3 and Sch 9 item 3, effective 25 March 2020 and applicable in relation to the 2019-2020 financial year and later financial years.
10(2A)
The Minister's rules may prescribe circumstances in which subparagraph
(2)(b)(ii) or
(ii) does not apply.
History
S 10(2A) inserted by No 125 of 2019, s 3 and Sch 1 item 6, effective 16 December 2019.
More than the number of allowable absences
10(3)
A child care service is taken to have provided a session of care to a child on a day in a financial year if:
(a)
the service is not taken to have provided the session of care to the child on the day under subsection
(2); and
(b)
had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph
4(1)(a) of Schedule
2; and
(c)
the day is:
(i)
a day on which the child is enrolled for care by the service; and
(ii)
after the day the child first attended a session of care provided by the service; and
(iii)
not after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and
(iv)
not a day prescribed by the Minister's rules; and
(d)
the absence is for a reason specified in subsection
(4); and
(e)
if the absence is for an illness referred to in paragraph
(4)(a) or
(b) - the service has been given a certificate that was issued by a medical practitioner in relation to the illness.
Note:
Ceases to be enrolled
is defined in section 200B of the Family Assistance Administration Act.
History
S 10(3) amended by No 22 of 2020, s 3 and Sch 9 item 5, by substituting para (a), effective 25 March 2020 and applicable in relation to the 2019-2020 financial year and later financial years. Para (a) formerly read:
(a)
there have already been 42 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under subsection (2); and
S 10(3) amended by No 125 of 2019, s 3 and Sch 1 items 7 and 8, by substituting para (c)(iii) and inserting the note, effective 16 December 2019. Para (c)(iii) formerly read:
(iii)
before the day the service permanently ceased providing care to the child; and
10(3A)
The Minister's rules may prescribe circumstances in which subparagraph
(3)(c)(ii) or
(iii) or paragraph
(3)(e) does not apply.
History
S 10(3A) amended by No 22 of 2020, s 3 and Sch 9 item 6, by inserting "or paragraph (3)(e)", effective 25 March 2020 and applicable in relation to the 2019-2020 financial year and later financial years.
S 10(3A) inserted by No 125 of 2019, s 3 and Sch 1 item 9, effective 16 December 2019.
10(4)
For the purposes of paragraph
(3)(d), the reasons are the following:
(a)
the child is ill;
(b)
any of the following persons is ill:
(i)
the individual in whose care the child is;
(ii)
the partner of the individual in whose care the child is;
(iii)
an individual with whom the child lives;
(c)
the child is attending preschool;
(d)
alternative care arrangements have been made for the child on a pupil-free day;
(e)
a reason prescribed by the Minister's rules.
10(5)
A child care service is taken to have provided a session of care to a child on a day in a financial year if:
(a)
the service is not taken to have provided the session of care to the child on the day under subsection
(2) or
(3) only because the day is:
(i)
before the day the child first attended a session of care provided by the service; or
(ii)
after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and
(b)
the Secretary is satisfied that exceptional circumstances exist in relation to:
(i)
the child; or
(ii)
the individual in whose care the child is; or
(iii)
the partner of the individual in whose care the child is; or
(iv)
an individual with whom the child lives; and
(c)
the Secretary determines that the exceptional circumstances referred to in paragraph
(b) apply in relation to the day.
History
S 10(5) inserted by No 66 of 2022, s 3 and Sch 7 item 2, effective 30 November 2022 and applicable in relation to sessions of care provided to a child in a week that starts on or after 30 November 2022.
Former s 10(5) repealed by No 125 of 2019, s 3 and Sch 1 item 10, effective 16 December 2019. S 10(5) formerly read:
10(5)
If a service has permanently ceased providing care to a child, the service is taken to have done so on the day the child last attended a session of care provided by the service.
10(6)
A determination under paragraph
(5)(c) is not a legislative instrument.
History
S 10(6) inserted by No 66 of 2022, s 3 and Sch 7 item 2, effective 30 November 2022 and applicable in relation to sessions of care provided to a child in a week that starts on or after 30 November 2022.
History
S 10 substituted by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 10 formerly read:
SECTION 10 Effect of absence of child from care of approved child care service other than an approved occasional care service
Absence from part of a session
10(1)
For the purposes of this Act, if a child is absent from part only of a session of care provided by an approved child care service (other than an approved occasional care service) the service is taken to have provided that part of the session of care to the child.
Initial 42 days absence
10(2)
For the purposes of this Act, if:
(a)
a child is absent from all of one or more sessions of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service) on a day (even if the child is not absent from some or all of another session or sessions of care provided by the service or another service on the day); and
(b)
the day does not fall:
(i)
before the day the service has started providing care for the child; or
(ii)
after the day the service has permanently ceased providing care for the child; and
(c)
one or more of the hours in the session of care would, if the session were taken to have been provided to the child, count towards the weekly limit of hours for which an individual or an approved child care service is eligible for child care benefit in respect of the care of the child; and
(d)
before the day, not more than 41 days have elapsed in the same financial year on which a session of care is taken to have been provided under this subsection to the child;the service is taken to have provided the session of care to the child.
History
S 10(2) amended by No 79 of 2011, s 3 and Sch 2 item 1, by substituting "permanently ceased providing care for the child" for "stopped providing care for the child (otherwise than temporarily)" in para (b)(ii), applicable in relation to working out whether an approved child care service has permanently ceased providing care for a child on or after 22 August 2011 (regardless of whether the absences from sessions of care occurred before, on or after that commencement).
S 10(2) substituted by No 118 of 2007, s 3 and Sch 1 item 1, effective 29 June 2007. S 10(2) formerly read:
Absence from all of a session
10(2)
For the purposes of this Act, if:
(a)
a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service); and
(b)
one of the following applies:
(i)
the absence is due to the illness of the child, the individual in whose care the child is, that individual's partner, or another individual with whom the child lives and a medical certificate covering that illness is obtained from a medical practitioner and given to the service;
(ii)
the absence is due to the child's attendance at a pre-school;
(iii)
the absence is due to alternative care arrangements being made for the child because the child does not have to be at school on a pupil-free day;
(iv)
the absence occurs in circumstances specified in a determination under section 11 as permitted circumstances for the purpose of this subparagraph;
(v)
the absence occurs on a permitted absence day (see subsection (3));
the service is taken to have provided the session of care to the child.
S 10(2) amended by No 108 of 2006, s 3 and Sch 8 item 14, by substituting "section 11" for "subsection 11(1)" in para (b)(iv), effective 27 September 2006.
10(2A)
Without limiting subparagraph (2)(b)(ii), an approved child care service is taken to have permanently ceased providing care for a child in the circumstances specified in an instrument under subsection (2B).
History
S 10(2A) inserted by No 79 of 2011, s 3 and Sch 2 item 2, applicable in relation to working out whether an approved child care service has permanently ceased providing care for a child on or after 22 August 2011 (regardless of whether the absences from sessions of care occurred before, on or after that commencement).
10(2B)
The Minister may, by legislative instrument, specify circumstances for the purposes of subsection (2A).
History
S 10(2B) inserted by No 79 of 2011, s 3 and Sch 2 item 2, applicable in relation to working out whether an approved child care service has permanently ceased providing care for a child on or after 22 August 2011 (regardless of whether the absences from sessions of care occurred before, on or after that commencement).
10(2C)
If an approved child care service has permanently ceased providing care for a child (including because of subsection (2A)), then, for the purposes of subparagraph (2)(b)(ii), the service is taken to have done so on the day the child last physically attended a session of care provided by the service.
History
S 10(2C) inserted by No 79 of 2011, s 3 and Sch 2 item 2, applicable in relation to working out whether an approved child care service has permanently ceased providing care for a child on or after 22 August 2011 (regardless of whether the absences from sessions of care occurred before, on or after that commencement).
Additional absence days permitted
10(3)
For the purposes of this Act, if:
(a)
a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service); and
(b)
more than 42 days have elapsed in the same financial year on which a session of care is taken to have been provided under subsection (2) to the child; and
(c)
one of the following applies:
(i)
the absence is due to the illness of the child, the individual in whose care the child is, that individual's partner, or another individual with whom the child lives, and a medical certificate covering that illness is obtained from a medical practitioner and given to the service;
(ii)
the absence is due to the child's attendance at a pre-school;
(iii)
the absence is due to alternative care arrangements being made for the child because the child does not have to be at school on a pupil-free day;
(iv)
the absence occurs in circumstances specified in a determination under section 11 as permitted circumstances for the purpose of this subparagraph; and
(d)
one or more of the hours in the session of care would, if the session were taken to have been provided to the child, count towards the weekly limit of hours for which an individual or an approved child care service is eligible for child care benefit in respect of the care of the child;the service is taken to have provided the session of care to the child.
History
S 10(3) substituted by No 118 of 2007, s 3 and Sch 1 item 1, effective 29 June 2007. S 10(3) formerly read:
Permitted absence days
10(3)
For the purposes of subparagraph (2)(b)(v), a
permitted absence day
is a day that meets the following requirements:
(a)
the day is not a day:
(i)
before the day the service has started providing care for the child; or
(ii)
after the day the service has stopped providing care for the child (otherwise than temporarily);
(b)
the child is absent from all of one or more sessions of care that would otherwise have been provided to the child by the approved child care service on the day (even if the child is not absent from some or all of another session or sessions of care provided by the service or another service on the day);
(c)the child's absence from all of the one or more sessions of care is not covered by subparagraph (2)(b)(i), (ii), (iii) or (iv);
(d)
before the day, not more than 29 permitted absence days in relation to the child have elapsed in the same financial year.
S 10 and 10A substituted for s 10 by No 45 of 2000, s 3 Sch 1 item 52. S 10 formerly read:
Effect of absence of child from care of approved child care service
Absence from part of a session
10(1)
For the purposes of this Act, if a child is absent from part only of a session of care provided by an approved child care service, the service is taken to have provided that part of the session of care to the child.
Absence from all of a session provided by an approved occasional care service
10(2)
For the purposes of this Act, if:
(a)
a child is absent from all of a session of care that would otherwise have been provided to the child by an approved occasional care service; and
(b)
the absence occurs in circumstances specified in a determination under subsection 11(1) as permitted circumstances for the purpose of this subsection;
the service is taken to have provided the session of care to the child.
History
S 10(2) amended by No 83 of 1999, s 3 and Sch 2 item 7, by substituting "approved occasional care service" for "occasional care service'' in the subsec heading and para (a), effective 1 July 2000.
Absence from all of a session provided by other services
10(3)
For the purposes of this Act, if:
(a)
a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service (except an approved occasional care service); and
(b)
one of the following applies:
(i)
the absence is due to the illness of the child, the individual in whose care the child is, that individual's partner, or another individual with whom the child lives and a medical certificate covering that illness is obtained from a medical practitioner and given to the service;
(ii)
the absence is due to the child's attendance at a pre-school;
(iii)
the absence is due to alternative care arrangements being made for the child because the child does not have to be at school on a pupil-free day;
(iv)
the absence occurs in circumstances specified in a determination under subsection 11(1) as permitted circumstances for the purpose of this subparagraph;
(v)
the absence occurs on a permitted absence day (see subsection (4));
the service is taken to have provided the session of care to the child.
History
S 10(3) amended by No 83 of 1999, s 3 and Sch 2 item 8, by substituting "approved occasional care service" for "occasional care service" in para (a), effective 1 July 2000.
Permitted absence days
10(4)
For the purposes of subparagraph (3)(b)(v), a
permitted absence day
is a day that meets the following requirements:
(a)
the child is absent from all of one or more sessions of care provided by the approved child care service on the day (even if the child is not absent from some or all of another session or sessions of care provided by the service or another serviceon the day);
(b)
the child's absence from all of the one or more sessions of care is not covered by subparagraph (3)(b)(i), (ii), (iii) or (iv);
(c)
before the day, not more than 30 permitted absence days in relation to the service and the child have elapsed in the same financial year.
History
S 10(4) amended by No 83 of 1999, s 3 and Sch 2 item 9, by substituting ``financial'' for ``calendar'' in para (c), effective 1 July 2000.
Act No 45 of 2000, s 3 and Sch 6, contained the following transitional provisions:
Schedule 6 - Transitional provisions associated with the establishment of a scheme for the payment of child care benefit
SECTION 1 Definitions
1
In this Schedule, unless the contrary intention appears:
approved child care service
has the meaning given in subsection 3(1) of the Family Assistance Administration Act.
childcare assistance
means fee reductions made in respect of care provided before:
(a)
1 July 2000; or
(b)
on or after 1 July 2000, as provided for in this Schedule;
in compliance with:
(c)
the fee relief guidelines; or
(d)
a Commonwealth program, administered by the Commonwealth Department of Family and Community Services or the Commonwealth Services Delivery Agency, that provided for fee reductions, generally known as `childcare assistance' or `fee relief'.
childcare assistance agreement
means an agreement, to which the Commonwealth is a party:
(a)
entered into under section 20 of the
Child Care Act 1972; or
(b)
any other agreement, not being an agreement entered into under that Act;
that is made to provide grants to reimburse the costs of fee reductions.
childcare assistance scheme
means the Commonwealth program under which childcare assistance is paid.
child care rebate
means child care rebate payable under the Childcare Rebate Act 1993.
data collection form
means a written request to an individual from the Secretary for information relating to matters associated with the establishment of a scheme for payment of child care benefit.
family allowance
means family allowance payable under the Social Security Act 1991.
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
family assistance law
has the same meaning as in subsection 3(1) of the Family Assistance Administration Act.
fee relief guidelines
means the Childcare Assistance (Fee Relief) Guidelines made under section 12A of the Child Care Act 1972 as in force on 30 June 2000.
Secretary
, in relation to an act or thing done, or a decision or determination made, under particular legislation, means the Secretary of the Department administered by the Minister administering that legislation.
SECTION 2 Special rules relating to individual entitled to childcare assistance before 1 July 2000
2(1)
If, before 1 July 2000:
(a)
a decision has been made in respect of an individual and a child with the effect that the individual is entitled to childcare assistance in respect of the child; and
(b)
the individual has returned a completed data collection form to the Secretary by the date specified in the form;
then:
(c)
section
42 of the Family Assistance Act as amended by this Act and in force on 1 July 2000, is treated as being in force when the completed data collection form was returned; and
(d)
the individual is taken to be conditionally eligible under that section, as so in force, at the time that the form was returned.
2(2)
If:
(a)
determinations of conditional eligibility, CCB %, a weekly limit of hours and schooling %, would, apart from this subitem, come into force on 1 July 2000 in respect of the individual and the child; and
(b)
the individual has not remained entitled to childcare assistance in respect of the child for the period commencing on the day the data collection form is returned to the Secretary and ending on 30 June 2000;
the determinations do not come into force on 1 July 2000.
Note:
Determinations of conditional eligibility, a weekly limit of hours, CCB % and schooling % are made under sections 50F, 50H, 50J and 50K respectively of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.
2(3)
If:
(a)
a requirement has been imposed before 1 July 2000 under the childcare assistance scheme in respect of the child of the individual; and
(b)
the requirement is that the child comply with the immunisation requirement; and
(c)
the child does not meet the requirement by 1 July 2000; and
(d)
immediately before 1 July 2000, less than 63 days have elapsed since the requirement was imposed;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(e)
section
57E of the Family Assistance Administration Act as so amended, and paragraph 42(1)(c) of the Family Assistance Act as so amended, are treated as having been in force when the requirement was imposed; and
(f)
the requirement is taken to have been imposed, at the time when it was imposed, under section
57E of the Family Assistance Administration Act as so amended and as so in force; and
(g)
the requirement is taken to have been imposed, at the time when it was imposed, for the purposes of paragraph 42(1)(c) of the Family Assistance Act as so amended and as so in force.
2(4)
If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the childcare assistance scheme, then, on 1 July 2000, the child is taken to meet the immunisation requirements in section
6 of the Family Assistance Act, as amended by this Act and in force on that day.
SECTION 3 Special rules if individual claiming child care rebate and receiving family allowance returns data collection form
3(1)
If:
(a)
an individual makes a claim for childcare rebate in respect of a child within the period commencing on 1 January 1998 and ending on 30 June 2000; and
(b)
immediately before 1 July 2000, the individual is receiving family allowance in respect of the child; and
(c)
the individual returns a completed data collection form to the Secretary by the date specified in the form;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(d)
paragraph 49B(a) of the Family Assistance Administration Act, as so amended is treated as being in force when the completed data collection form is returned; and
(e)
the individual is taken to have made an effective claim under that paragraph, as so in force, at the time that the form was returned.
3(2)
If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the
Childcare Rebate Act 1993, then, on I July 2000, the child is taken to meet the immunisation requirements in section 6 of the Family Assistance Act as amended by this Act and in force on that day.
SECTION 4 Individuals may make a claim for child care benefit by fee reduction before 1 July 2000
4
If an individual makes a claim for child care benefit by fee reduction before 1 July 2000, then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(a)
paragraph 49B(a) of the Family Assistance Administration Act, as so amended is treated as being in force when the claim is made; and
(b)
the claim is taken to have been made, at the time that it was made, under that paragraph of that Act as so amended and in force.
SECTION 5 Minimum CCB % if individual objects to use of tax file number given previously
5(1)
This item applies to an individual referred to in subitems 2(1) and 3(1).
5(2)
If:
(a)
the tax file number of an individual to which this item applies has been provided to the Secretary:
(i)
by the individual; or
(ii)
by the partner of the individual; or
(iii)
by the Commissioner of Taxation on the authority of the individual;
under:
(iv)
a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or
(v)
the childcare assistance scheme for a purpose related to a claim for, or entitlement to, childcare assistance; and
(b)
the individual returns to the Secretary a completed data collection form by the date specified in the form; and
(c)
in that form, the individual objects to the use of the tax file number previously provided to the Secretary;
a determination of CCB % under section 50J of the Family Assistance Administration Act as amended by this Act and that would come into force on 1 July 2000 in respect of the individual, is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.
SECTION 6 Special rules relating to status of a child
6(1)
If:
(a)
immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that a child is taken to be a dependent child; and
(b)
either:
(i)
under item 2, an individual is taken to be conditionally eligible for child care benefit by fee reduction in respect of the child; or
(ii)
under item 3, an individual is taken to have made an effective claim for child care benefit by fee reduction in respect of the child; or
(iii)
under item 4, an individual makes a claim for child care benefit by fee reduction in respect of the child;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(c)
the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and
(d)
the decision that the child is taken to be a dependent child is taken to have been a determination that the child is an FTB child of the individual made, at the time referred to in subitem (2), under subsection
42(2) of the Family Assistance Act as so amended and in force.
6(2)
The determination referred to in paragraph (1)(d) is taken to have been made on:
(a)
in the case of subparagraph (b)(i) - the day the individual is taken to be conditionally eligible immediately before the time the individual is taken to be so conditionally eligible; and
(b)
in the case of subparagraph (b)(ii) - the day the effective claim is taken to have been made; and
(c)
in the case of subparagraph (b)(iii) - the day the claim is made.
SECTION 7 Special rules relating to residence
7(1)
If:
(a)
immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that an individual is taken to be a resident for childcare assistance purposes with effect that the individual is a resident on 1 July 2000; and
(b)
either:
(i)
under item 2, the individual is taken to be conditionally eligible for child care benefit by fee reduction; or
(ii)
under item 3, the individual is taken to have made an effective claim for child care benefit by fee reduction; or
(iii)
under item 4, an individual makes a claim for child care benefit by fee reduction;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(c)
the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and
(d)
the decision that the individual is a resident is taken to have been a determination made, at the time referred to in subitem (2), under section
8 of the Family Assistance Act as so amended and in force.
7(2)
The determination is taken to have been made on:
(a)
in the case of subparagraph (b)(i) - the day the individual is taken to be conditionally eligible, immediately before the time the individual is taken to be so conditionally eligible; and
(b)
in the case of subparagraph (b)(ii) - the day the effective claim is taken to have been made; and
(c)
in the case of subparagraph (b)(iii) - the day the claim is made.
SECTION 8 Special rules relating to tax file numbers provided for another purpose
8
If:
(a)
the tax file number of an individual has been provided to the Secretary:
(i)
by the individual; or
(ii)
by the partner of the individual; or
(iii)
by the Commissioner of Taxation on the authority of the individual;
under:
(iv)
a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or
(v)
the childcare assistance scheme; and
(b)
the individual returns to the Secretary a completed data collection form by the date specified in the form; and
(c)
in that form, the individual does not object to the use of the tax file number previously so provided to the Secretary;
that tax file number is taken to have been provided for the purposes of section 50B of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000.
SECTION 9 Special rules relating to TFN requirements
9(1)
If:
(a)
an individual has been requested, before 1 July 2000, under section 75 of the
Social Security (Administration) Act 1999 or under the childcare assistance scheme, to provide a tax file number in relation to a claim for, or the receipt of, family allowance or childcare assistance; and
(b)
the individual has not, before that date, provided that tax file number; and
(c)
immediately before 1 July 2000, less than 28 days have elapsed since the request to provide that number;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(d)
the Family Assistance Act as so amended is treated as having been in force when the request was made; and
(e)
the request is taken to have been made, at the time when it was made, under section
57B of the Family Assistance Act as so amended and in force.
9(2)
If, under a decision made under the childcare assistance scheme, an individual has been exempted, before 1 July 2000, from having to meet the tax file number requirements of the scheme, then, for the purposes of the Family Assistance Administration Act, as amended by this Act:
(a)
that Act as so amended is treated as having been in force when the decision that the individual is exempt was made; and
(b)
the decision is taken to have been made, at the time the exemption under the childcare assistance scheme was given, under subsection 57B(6) of that Act as so amended and in force.
SECTION 10 Special rules relating to a childcare assistance agreement in force immediately before 1 July 2000
Agreement to which this item relates
10(1)
This item applies to a childcare assistance agreement that was in force immediately before 1 July 2000.
Agreement ceases to operate for grants for fee reductions after 1 July 2000 except in certain circumstances
10(2)
Except in the limited circumstances set out in subitem (3) or (4), on and after 1 July 2000, an agreement to which this item applies does not operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000.
Matters in respect of which agreement continues to operate
10(3)
An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to a session of care that started before 1 July 2000 and continued on that date.
Note 1:
Item 17 continues access to fee reductions under the childcare assistance scheme for care provided during a session of care that started immediately before 1 July 2000 and continued on that date.
Note 2: In respect of care provided on 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
10(4)
An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000, if the care is provided by an outside school hours care service during the period of a school vacation that starts before 1 July 2000 and continues on and after that day.
Note 1:
Item 18 continues access to fee reductions under the childcare assistance scheme for vacation care provided on and after 1 July 2000 if the vacation started before 1 July 2000.
Note 2: In respect of care provided on and after 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
10(5)
On and after 1 July 2000, an agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided before 1 July 2000.
Note:
In respect of care provided before 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
10(6)
On and after 1 July 2000, an agreement to which this item applies operates for the purposes of other grants (if any) provided for in the agreement.
Commonwealth under no obligation to make further grants under agreement
10(7)
The operation of an agreement to which this item applies is limited in that the Commonwealth is under no obligation, on or after 1 July 2000, to make any further grants under the agreement to reimburse the costs of fee reductions.
Child Care Act, guidelines etc. to be treated as in force
10(8)
For the purposes of an agreement to which this item applies in so far as it relates to a grant to reimburse the costs of fee reductions, in relation to care provided as mentioned in subitems (3), (4) and (5):
(a)
on and after 1 July 2000, the
Child Care Act 1972 is treated as being in force as if the amendments made by Schedule 3 to the
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 had not been made; and
(b)
if:
(i)
a handbook, guidelines or other document that relates to fee reductions created by a Commonwealth Department with the responsibility for administering the agreement is referred to in the agreement; and
(ii)
the handbook, guidelines or other document operates on 30 June 2000;
the handbook, guidelines or other document is treated as operating on and after 1 July 2000.
SECTION 11 Childcare assistance agreement services to become approved child care services under section 195 of the Family Assistance Administration Act
Long day care services
11(1)
If:
(a)
a childcare assistance agreement is in force in respect of a long day care service immediately before 1 July 2000; and
(b)
the service is not, immediately before 1 July 2000, subject to a suspension under paragraph 4E(1)(d) of the
Child Care Act 1972;
the service is treated as being an approved centre based long day care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Family day care services
11(2)
If a childcare assistance agreement is in force in respect of a family day care service immediately before 1 July 2000, the service is treated as being an approved family day care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Occasional care services
11(3)
If a childcare assistance agreement is in force in respect of an occasional care service immediately before 1 July 2000, the service is treated as being an approved occasional care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Outside school hours care services
11(4)
If a childcare assistance agreement is in force in respect of an outside school hours care service immediately before 1 July 2000, the service is treated as being an approved outside school hours care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Requirement of subsection 195(3) of the Family Assistance Administration Act need not be complied with
11(5)
For an approved child care service referred to in subitems (1) to (4) (inclusive), the Secretary does not have to comply with the requirement in subsection
195(3) of the Family Assistance Administration Act as amended by this Act to give a certificate in respect of the service.
If long day care services subject to a sanction (other than suspension) on 30 June 2000, sanction carries over to child care benefit scheme
11(6)
If a long day care service is, immediately before 1 July 2000, subject to a sanction, other than suspension, under section 4E of the
Child Care Act 1972, the service is treated, on and after 1 July 2000, as being subject to the sanction under section 200 of the Family Assistance Administration Act as amended by this Act.
SECTION 12 Special condition of continuing approval of approved child care services referred to in item 11
12
If:
(a)
a service is treated, under item 11, as an approved child care service; and
(b)
item 10 applies to an agreement in respect of the service;
it is a condition for the continued approval of the approved child care service under section 195 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, that the service not contravene an obligation imposed on the service under the agreement in respect of a grant to reimburse the costs of fee reductions, in relation to care mentioned in subitems 10(3), (4) and (5).
SECTION 13 Debts under childcare assistance agreements to be recoverable under the Family Assistance Administration Act
13(1)
If:
(a)
an amount (the
debt
), whether described as a debt or not, is to be repaid:
(i)
under a childcare assistance agreement to which item 10 applies; or
(ii)
under section 20B of the Child Care Act 1972 as in force immediately before 1 July 2000 in respect of an advance on account of a grant to reimburse the costs of fee reductions made for children; and
(b)
the debt relates to a grant to reimburse the costs of fee reductions for care mentioned in subitem 10(3), (4) or (5);
the debt, whether it arises before, or on or after, 1 July 2000 is recoverable on or after 1 July 2000 under subsection 82(2) of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.
13(2)
If the debt has been partially recovered under the childcare assistance scheme before 1 July 2000, the balance of the debt may be recovered under subsection
82(2) of the Family Assistance Administration Act as amended by this Act and in force on and after 1 July 2000.
SECTION 14 Minister may terminate childcare assistance agreements
14(1)
If:
(a)
a childcare assistance agreement was in force immediately before 1 July 2000; and
(b)
the agreement relates solely to a grant to reimburse the costs of fee reductions;
the Minister may, on or after 1 July 2000, determine, in writing, that the agreement is ended from a date specified in the determination.
14(2)
The determination has effect accordingly.
SECTION 15 Old sanctions to be taken into account by Secretary when considering applications under section 194 of the Family Assistance Administration Act
15
If:
(a)
a person applies under section 194 of the Family Assistance Administration Act as amended by this Act for approval of a child care service as an approved child care service for the purposes of the family assistance law; and
(b)
the person, when operating a child care service under the childcare assistance scheme, was subject to sanctions in respect of the service;
the Secretary may refuse to approve the service under subsection 195(2) of that Act as amended by this Act.
SECTION 16 Special rules relating to claims for childcare assistance
Claims for childcare assistance that are undetermined as at 1 July 2000
16(1)
If:
(a)
a person lodged a claim for childcare assistance in respect of care provided before 1 July 2000; and
(b)
that claim was not determined before that date;
the claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
Claims lodged after 1 July 2000
16(2)
Despite the termination of the childcare assistance scheme on 1 July 2000, a person may lodge a claim for childcare assistance before 8 July 2000 if the claim relates to care provided no more than 7 days before the claim is lodged. The claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
SECTION 17 Special rules relating to sessions of care
17
If a session of care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for childcare assistance in respect of the session is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
SECTION 18 Special rules relating to vacation care
18
If a period of vacation care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for childcare assistance in respect of this care is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
SECTION 19 Special rules relating to registered carers under section 49 of the Childcare Rebate Act
Most registered carers to be treated as registered carers under the child care benefits scheme
19(1)
If:
(a)
an individual was a registered carer under section 49 of the
Childcare Rebate Act 1993 immediately before 1 July 2000; and
(b)
the individual did not do any of the following things immediately before 1 July 2000:
(i)
operate a child care service that was the subject of a childcare assistance agreement;
(ii)
operate a child care service that was receiving financial assistance from the Commonwealth in connection with its operational costs, where the provision of that assistance is administered by the Commonwealth Department of Family and Community Services;
(iii)
provide child care under a contract with a family day care service that was the subject of a childcare assistance agreement;
the individual is to be treated as being approved as a registered carer under section 210 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, with effect from that date.
Applications for registration as a carer under section 49 of the Childcare Rebate Act that are undetermined as at 1 July 2000
19(2)
If:
(a)
a person or body lodged an application for registration as a carer under section 49 of the
Childcare Rebate Act 1993 before 1 July 2000; and
(b)
that application was not determined before that date;
then:
(c)
the application is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if that Act, as so in force, had continued in force; and
(d)
if the registration (if any) relates to a person who is not an individual, the registration remains in force only in relation to care provided before 1 July 2000, or on or after 1 July 2000 as mentioned in subitems 20(3) and (4); and
(e)
for the purposes of subitem (1), if the registration (if any) relates to a person who is an individual, the individual is to be treated as being a registered carer before 1 July 2000.
Applications for registration as a carer under section 49 of the Childcare Rebate Act lodged after 1 July 2000
19(3)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000
, a person or body may apply, on or after 1 July 2000 and before 1 January 2001, for registration as a carer under section 49 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 20 Special rules relating to claims for child care rebate
Claims for child care rebate that are undetermined as at 1 July 2000
20(1)
If:
(a)
a person lodged a claim for child care rebate before 1 July 2000; and
(b)
that claim was not determined before that date;
the claim is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
Claims for child care rebate made after 1 July 2000 for care provided before 1 July 2000
20(2)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000, a person may lodge a claim for child care rebate on or after 1 July 2000 and before 1 January 2001 if the claim relates to care provided during a period commencing 2 years before the claim was lodged and ending on 30 June 2000. The claim is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
20(3)
If a session of care provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for child care rebate in respect of the session is to be determined under the
Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.
20(4)
If a period of vacation care provided by an outside school hours care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for child care rebate in respect of this care is to be determined under the
Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 21 Special rules relating to registration of families
Applications for registration of a family under section 19 of the Childcare Rebate Act that are undetermined as at 1 July 2000
21(1)
If:
(a)
an individual lodged an application for registration of a family under section 19 of the
Childcare Rebate Act 1993 before 1 July 2000; and
(b)
that application was not determined before that date;
the application is to be determined under the Childcare Rebate Act 1993, as in force before 1 July 2000, as if that Act, as so in force, had continued in force.
Applications for registration of a family under section 19 of the Childcare Rebate Act lodged after 1 July 2000
21(2)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000, an individual may apply, on or after 1 July 2000 and before 1 January 2001, for a family to be registered under section 19 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determinedunder the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 22 Health Insurance Commission's functions and powers in relation to child care rebate to continue for certain matters
22(1)
The Health Insurance Commission must deal with the following matters:
(a)
applications referred to in item 19;
(b)
claims referred to in item 20;
(c)
applications referred to in item 21;
(d)
matters arising in respect of those applications and claims (for example, applications for review);
under the Health Insurance Commission Act 1973 and the Childcare Rebate Act 1993 as if the following amendments to those Acts had not occurred:
(e)
the amendments of the
Health Insurance Commission Act 1973 by Schedule 8 to the
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999;
(f)
the repeal of the
Childcare Rebate Act 1993.
22(2)
In respect of the Commission's powers under subitem (1), the Commission may, under subsection 55(3) of the
Childcare Rebate Act 1993 as continued in force, extend the period in which an application may be made for reconsideration of a decision listed in section 53 of that Act, but only until 30 June 2001.
SECTION 23 Other transitional matters may be provided for in regulations
23
The Governor-General may make regulations, not inconsistent with this Schedule, the Family Assistance Administration Act and the Family Assistance Act prescribing other transitional matters, apart from transitional matters provided for in this Schedule, that are necessary or convenient for carrying out or giving effect to the introduction of child care benefit under the family assistance law.
SECTION 10A
10A
Effect of absence of child from care of approved child care service that is an approved occasional care service
(Repealed by No 22 of 2017)
History
S 10A repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 10A formerly read:
SECTION 10A Effect of absence of child from care of approved child care service that is an approved occasional care service
Absence from part of a session
10A(1)
For the purposes of this Act, if a child is absent from part only of a session of care provided by an approved child care service that is an approved occasional care service, the service is taken to have provided that part of the session of care to the child.
Absence from all of a session
10A(2)
For the purposes of this Act, if:
(a)
a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service that is an approved occasional care service; and
(b)
the absence occurs in circumstances specified in a determination under section 11 as permitted circumstances for the purpose of this paragraph;
the service is taken to have provided the session of care to the child.
History
S 10A(2) amended by No 108 of 2006, s 3 and Sch 8 item 15, by substituting "section 11" for "subsection 11(1)", effective 27 September 2006.
S 10 and 10A substituted for s 10 by No 45 of 2000, s 3 Sch 1 item 52. For transitional provisions see note under s 10.
SECTION 11
11
Minister may make determinations in relation to the absence of child from child care
(Repealed by No 22 of 2017)
History
S 11 repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 11 formerly read:
SECTION 11 Minister may make determinations in relation to the absence of child from child care
11
Absences from care in permitted circumstances
The Minister may, by legislative instrument, determine that specified circumstances are permitted circumstances for the purpose of subparagraph 10(3)(c)(iv) or paragraph 10A(2)(b).
S 11 amended by No 118 of 2007, s 3 and Sch 1 item 2, by substituting "subparagraph 10(3)(c)(iv)" for "subparagraph 10(2)(b)(iv)", effective 29 June 2007. No 118 of 2007, s 3 and Sch 1 item 100, contains the following saving provision:
100 Saving provision in relation to item 2
A determination in force immediately before the commencement of item 2 specifying circumstances as permitted circumstances for the purposes of subparagraph 10(2)(b)(iv) of the Family Assistance Act continues in force on and after the application day in respect of an approved child care service, as if it were a determination specifying those circumstances as permitted circumstances for the purposes of subparagraph 10(3)(c)(iv) of that Act.
S 11(1) amended by No 108 of 2006, s 3 and Sch 8 item 16, by substituting "The Minister may, by legislative instrument," for "(1) The Minister may", effective 27 September 2006.
S 11(2) repealed by No 108 of 2006, s 3 and Sch 8 item 17, effective 27 September 2006. S 11(2) formerly read:
Disallowable instrument
11(2)
A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
S 11(1) amended by No 45 of 2000, s 3 Sch 1 item 53, by substituting "subparagraph 10(2)(b)(iv) or paragraph 10A(2)(b)" for "subsection 10(2) or subparagraph 10(3)(b)(iv)". For transitional provisions see note under s 10.
SECTION 12
12
Effect of absence of child from care of registered carer
(Repealed by No 22 of 2017)
History
S 12 repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 12 formerly read:
SECTION 12 Effect of absence of child from care of registered carer
12
For the purposes of Subdivision C of Division 4 of Part 3, and of the application of Subdivision D of Division 4 of Part 4 in relation to that Subdivision, if a child is absent from all or part of a period of care that would otherwise have been provided to the child by a registered carer, the carer is taken to have provided care to the child during the period of absence.
S 12 amended by No 30 of 2003, s 3 and Sch 2 items 54 and 55, by substituting "Subdivision C" for "Subdivision D" and substituting "Subdivision D" for "Subdivision B", effective 1 July 2000.
SECTION 13
13
School holidays
(Repealed by No 22 of 2017)
History
S 13 repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 13 formerly read:
SECTION 13 School holidays
13
The Secretary may, by notice given to an approved outside school hours care service, determine that a specified day or days that are not school holidays in the State or Territory in which the service is located are taken to be school holidays for the purposes of the definition of
school holiday session
in section 3.
S 13 amended by No 83 of 1999, s 3 and Sch 2 item 10, by substituting "approved outside school hours care service" for "outside school hours care service'', effective 1 July 2000.
SECTION 14
14
Meaning of
satisfies the work/training/study test
(Repealed by No 22 of 2017)
History
S 14 repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 14 formerly read:
SECTION 14 Meaning of
satisfies the work/training/study test
14(1)
An individual
satisfies the work/training/study test
if:
(a)
the individual has recognised work or work related commitments; or
(b)
the individual has recognised training commitments; or
(c)
the individual has recognised study commitments.
14(1A)
However, for the purposes of section 54, the individual satisfies the work/training/study test only if:
(a)
the individual meets the activity requirements under section 17A for the week; or
(b)
the individual is not included in a class of individuals specified in a determination under subsection (1C) and:
(i)
paragraph 15(1)(b), 15(1)(c), 17(1)(a), 17(1)(b), 17(1)(c) or 17(1)(d) applies to the person; or
(ii)
the individual is an individual in a class of individuals specified in a determination under subsection 15(2); or
(iii)
the individual is covered by a determination under subsection (1B) or (2).
History
S 14(1A) inserted by No 150 of 2005, s 3 and Sch 2 item 4, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
14(1B)
The Minister may, by legislative instrument, determine circumstances in which individuals are not required to meet the activity requirements under section 17A.
History
S 14(1B) inserted by No 150 of 2005, s 3 and Sch 2 item 4, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
14(1C)
The Minister may, by legislative instrument, determine that one or more of the classes of individuals specified in a determination under subsection 15(2) are classes of individuals who must meet the activity requirements under section 17A.
History
S 14(1C) inserted by No 150 of 2005, s 3 and Sch 2 item 4, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
14(2)
The Minister may, by legislative instrument, determine that individuals included in a specified class are exempt from the requirements of paragraphs (1)(a), (b) and (c).
History
S 14(2) amended by No 108 of 2006, s 3 and Sch 8 item 18, by inserting ", by legislative instrument," after "Minister may", effective 27 September 2006.
14(3)
An individual covered by a determination under subsection (2) is taken to satisfy the work/training/study test while the determination is in force.
14(4)
(Repealed by No 108 of 2006)
History
S 14(4) repealed by No 108 of 2006, s 3 and Sch 8 item 19, effective 27 September 2006. S 14(4) formerly read:
14(4)
A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
SECTION 15
15
Work/training/study test - recognised work or work related commitments
(Repealed by No 22 of 2017)
History
S 15 repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 15 formerly read:
SECTION 15 Work/training/study test - recognised work or work related commitments
15(1)
An individual has
recognised work or work related commitments
if the individual:
(a)
is in paid work (whether or not the individual performs the work as an employee); or
(b)
receives a carer payment under Part 2.5 of the Social Security Act 1991; or
(c)
receives carer allowance for a disabled adult (within the meaning of section 952 of the Social Security Act 1991) under Part 2.19 of that Act.
15(2)
The Minister may, by legislative instrument, determine that individuals included in a specified class are individuals who are taken to have recognised work or work related commitments for the purposes of this section.
History
S 15(2) amended by No 108 of 2006, s 3 and Sch 8 item 20, by inserting ", by legislative instrument," after "Minister may", effective 27 September 2006.
15(3)
(Repealed by No 108 of 2006)
History
S 15(3) repealed by No 108 of 2006, s 3 and Sch 8 item 21, effective 27 September 2006. S 15(3) formerly read:
15(3)
A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
SECTION 16
16
Work/training/study test - recognised training commitments
(Repealed by No 22 of 2017)
History
S 16 repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 16 formerly read:
SECTION 16 Work/training/study test - recognised training commitments
16(1)
An individual has
recognised training commitments
if the individual is undertaking a training course for the purposeof improving his or her work skills and/or employment prospects.
16(2)
For the purposes of subsection (1), if an individual is undertaking a training course then the individual is taken to be doing so even if the individual is not required to participate in any activity for the course (for example, because of a vacation break in the course).
History
S 16(2) inserted by No 150 of 2005, s 3 and Sch 2 item 6, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
16(3)
The Minister may, by legislative instrument, determine that individuals included in a specified class are individuals who are taken to have recognised training commitments for the purposes of this section.
SECTION 17
17
Work/training/study test - recognised study commitments
(Repealed by No 22 of 2017)
History
S 17 repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 17 formerly read:
SECTION 17 Work/training/study test - recognised study commitments
17(1)
An individual has
recognised study commitments
if the individual:
(a)
receives youth allowance and is undertaking full-time study; or
(b)
receives austudy payment under the Social Security Act 1991; or
(c)
receives a pensioner education supplement under the Social Security Act 1991; or
(d)
receives assistance under the scheme known as the ABSTUDY scheme; or
(e)
is undertaking any other course of education for the purposes of improving his or her work skills and/or employment prospects.
17(2)
For the purposes of subsection (1), if an individual is undertaking an education course then the individual is taken to be doing so even if the individual is not required to participate in any activity for the course (for example, because of a vacation break in the course).
History
S 17(2) inserted by No 150 of 2005, s 3 and Sch 2 item 8, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
17(3)
The Minister may, by legislative instrument, determine that individuals included in a specified class are individuals who are taken to have recognised study commitments for the purposes of this section.
History
S 17(3) inserted by No 108 of 2006, s 3 and Sch 1 item 2, effective 27 September 2006.
SECTION 17A
17A
Activity requirements for claims for child care benefit for care provided by approved child care service
(Repealed by No 22 of 2017)
History
S 17A repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 17A formerly read:
SECTION 17A Activity requirements for claims for child care benefit for care provided by approved child care service
17A(1)
An individual who has claimed child care benefit for care provided by an approved child care service during a week meets the activity requirements for a week if:
(a)
during the week, the individual has engaged in one or more of the following activities:
(i)
paid work (whether or not the individual performs the work as an employee);
(ii)
a training course undertaken for the purpose of improving his or her work skills and/or employment prospects;
(iii)
a course of education undertaken for the purpose of improving his or her work skills and/or employment prospects;
(iv)
any other activity that the Minister determines under subsection (2); and
(b)
the sum of the number of hours that the individual spends during the week doing those activities:
(i)
is at least 15; or
(ii)
if subparagraph (i) does not apply - is, when added to the sum of the number of hours that the individual spends during the immediately preceding week doing those activities, at least 30; or
(iii)
if neither subparagraph (i) or (ii) applies - is, when added to the sum of the number of hours that the individual spends during the immediately following week doing those activities, at least 30.
17A(2)
The Minister may, by legislative instrument, determine activities that count towards meeting the activity requirements under this section.
17A(3)
A determination under subsection (2) may determine that specified kinds of leave are activities that count towards meeting the activity requirements under this section.
17A(4)
If, in determining whether an individual has met the activity requirements for a week, hours that the individual spends during another week doing the activities mentioned in paragraph (1)(a) are counted, then no hours spent during that other week are to be counted in determining whether the individual has met the activity requirements for a third week.
17A(5)
If:
(a)
an individual is in paid work; and
(b)
the individual is taking leave of a kind specified in a determination under subsection (2);
then, the individual is taken to have engaged in paid work for the number of hours that the individual would have spent doing the paid work if the individual did not take the leave.
S 17A inserted by No 150 of 2005, s 3 and Sch 2 item 9, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
SECTION 17B
17B
FTB activity test
(Repealed by No 14 of 2014)
History
S 17B repealed by No 14 of 2014, s 3 and Sch 3 item 3, effective 1 May 2014. No 14 of 2014, Sch 3 item 36 contains the following application and saving provisions:
36 Application and saving provisions
(1)
The amendments made by items 3 to 18 and 21 to 27 apply for the purposes of working out eligibility for family tax benefit, and how much family tax benefit is payable, for a day that is on or after 1 May 2014.
(2)
The amendments made by items 3 to 12 and 19 and 20 apply for the purposes of working out eligibility for single income family supplement, and how much single income family supplement is payable, for a day that is on or after 1 May 2014.
(3)
The amendments made by items 3 to 12 apply for the purposes of working out eligibility for child care benefit, and how much child care benefit is payable, in respect of care provided to a child by an approved child care service or a registered carer on or after 1 May 2014.
(4)
The amendments made by items 3 to 12 apply for the purposes of working out qualification for a double orphan pension under Part 2.20 of the Social Security Act 1991 for a day that is on or after 1 May 2014.
S 17B formerly read:
SECTION 17B FTB activity test
17B(1)
An individual
satisfies the FTB activity test
if:
(a)
the individual has completed the final year of secondary school, or an equivalent level of education; or
(b)
the individual is undertaking full-time study in an approved course of education or study that would, in the Secretary's opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education; or
(c)
the individual is studying overseas full-time in a way that would, in the Secretary's opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education.
History
S 17B(1) amended by No 34 of 2011, s 3 and Sch 5 item 3, by inserting para (c), applicable in relation to working out an individual's or approved care organisation's entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011.
17B(2)
An individual is
exempt from the FTB activity test
if:
(a)
there is no locally accessible approved course of education or study (including any such course available by distance education); or
(b)
where there is such a course:
(i)
there is no place available on the course for the individual; or
(ii)
the individual is not qualified to undertake the course; or
(iii)
the individual lacks capacity to undertake the course because the individual has a physical, psychiatric or intellectual disability or a learning disability such as attention deficit disorder; or
(c)
in the Secretary's opinion, special circumstances exist that make it unreasonable to require the individual to undertake an approved course of education or study.
17B(3)
If the Secretary determines that it is appropriate to do so having regard to an individual's circumstances, the Secretary may determine that the normal amount of full-time study for the individual in respect of a course is to be a number of hours per week specified in the determination, averaged over the duration of the period for which the individual is enrolled in the course.
17B(4)
The Secretary may, by legislative instrument, set guidelines for the exercise of the Secretary's discretion under one or more of the following:
(a)
paragraph (1)(b);
(aa)
paragraph (1)(c);
(b)
paragraph (2)(c).
History
S 17B(4) amended by No 34 of 2011, s 3 and Sch 5 items 4 and 5, by substituting "one or more" for "either or both" and inserting para (aa), applicable in relation to working out an individual's or approved care organisation's entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011.
17B(5)
In forming an opinion for the purposes of paragraph (1)(b) or (c) or (2)(c), the Secretary must have regard to the guidelines.
History
S 17B(5) amended by No 34 of 2011, s 3 and Sch 5 item 6, by substituting "paragraph (1)(b) or (c) or (2)(c)" for "paragraph (1)(b) or (2)(c)", applicable in relation to working out an individual's or approved care organisation's entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011.
S 17B inserted by No 129 of 2009, s 3 and Sch 1 item 4, effective 1 January 2010. No 129 of 2009, s 3 and Sch 1 items 13 and 14 (as amended by No 45 of 2010, Sch 3, effective 1 January 2010) contains the following application and transitional provisions:
13 Application
(1)
If a claim for the payment of family tax benefit by instalment is made on or after 1 January 2010, the amendments made by this Schedule apply for the purposes of working out the claimant's entitlement to the payment of family tax benefit by instalment.
(2)
If a claim for the payment of family tax benefit by instalment is made before 1 January 2010, the amendments made by this Schedule apply for the purposes of working out the claimant's entitlement to the payment of family tax benefit by instalment for a day that falls on or after 1 July 2010.
(3)
The amendments made by this Schedule apply to the payment of family tax benefit for a past period to the extent that the period to the extent that the period falls on or after 1 January 2010.
14 Obtaining information during the transition period
(1)
If the Secretary considers that information or a document that is in a person's custody or under a person's control may be relevant to whether an individual will satisfy or be exempt from the FTB activity test on 1 July 2010, the Secretary may require the person to give the information or produce the document during the transition period to a specified agency.
(2)
The A New Tax System (Family Assistance) Act 1999 and the A New Tax System (Family Assistance) (Administration) Act 1999 apply as if this item were a requirement under Division 1 of Part 6 of the A New Tax System (Family Assistance) (Administration) Act 1999.
(3)
The
transition period
is the period beginning at the start of 1 January 2010 and ending at the end of 30 June 2010.
SECTION 18
18
Meaning of
school child
(Repealed by No 22 of 2017)
History
S 18 repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 18 formerly read:
SECTION 18 Meaning of
school child
18(1)
A child is a
school child
for the purposes of this Act if the child is attending primary or secondary school, or is on a break from school (for example, school holidays) and will be attending primary or secondary school after that break.
18(1A)
A child is taken to be a
school child
for the purposes of the Act if the child has reached 6 years of age, unless an individual who is:
(a)
conditionally eligible under section 42 for child care benefit by fee reduction for a session of care provided to the child; or
(b)
eligible for child care benefit (by fee reduction or otherwise) for a session of care provided to the child;
notifies the Secretary in the manner required by the Secretary that the child does not satisfy the criterion in subsection (1).
History
S 18(1A) inserted by No 118 of 2007, s 3 and Sch 3 item 1, effective 29 June 2007.
18(2)
The Minister may, by legislative instrument, determine that children in a specified class are to be treated as though they were attending primary or secondary school for the purposes of this Act.
History
S 18(2) amended by No 108 of 2006, s 3 and Sch 8 item 22, by inserting ", by legislative instrument," after "Minister may", effective 27 September 2006.
18(3)
The Minister may, by legislative instrument, determine that children in a specified class are to be treated as though they were not attending primary or secondary school for the purposes of this Act.
History
S 18(3) amended by No 108 of 2006, s 3 and Sch 8 item 23, by inserting ", by legislative instrument," after "Minister may", effective 27 September 2006.
18(4)
(Repealed by No 108 of 2006)
History
S 18(4) repealed by No 108 of 2006, s 3 and Sch 8 item 24, effective 27 September 2006. S 18(4) formerly read:
18(4)
A determination under subsection (2) or (3) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
SECTION 19
Maintenance income
19(1)
For the purposes of the definition of
capitalised maintenance income
in section
3, an amount is a
periodic amount
if it is:
(a)
the amount of one payment in a series of related payments, even if the payments are irregular in time and amount; or
(b)
the amount of a payment making up for arrears in such a series.
19(2)
For the purposes of the definitions of
maintenance income
and
disability expenses maintenance
in section
3:
(a)
a payment received under subsection 76(1) of the
Child Support (Registration and Collection) Act 1988 in relation to a registered maintenance liability (within the meaning of that Act) is taken to be
received from
the individual who is the payer (within the meaning of that Act) in relation to the liability; and
(b)
a reference to a
benefit received by an individual
includes a reference to a benefit received by the individual because of a payment made to, or a benefit conferred on, another individual (including a payment made or benefit conferred under a liability owed to the other individual); and
(c)
a reference to a
payment or benefit received from an individual
includes a reference to a payment or benefit received:
(i)
directly or indirectly from the individual; and
(ii)
out of any assets of, under the control of, or held for the benefit of, the individual; and
(iii)
from the individual under or as a result of a court order, a court registered or approved maintenance agreement, a financial agreement (within the meaning of the Family Law Act 1975), a Part VIIIAB financial agreement (within the meaning of that Act) or otherwise.
History
S 19(2) amended by No 115 of 2008, s 3 and Sch 2 item 1, by inserting ", a financial agreement (within the meaning of the Family Law Act 1975, a Part VIIIAB financial agreement (within the meaning of that Act)" after "maintenance agreement", effective 1 March 2009.
19(3)
A payment or benefit is
disability expenses maintenance
of an individual if:
(a)
the payment or benefit is provided for expenses arising directly from:
(i)
a physical, intellectual or psychiatric disability; or
(ii)
a learning difficulty;
of an FTB child of the individual; and
(b)
the disability or difficulty is likely to be permanent or to last for an extended period; and
(c)
the payment or benefit is received:
(i)
by the individual for the maintenance of the FTB child; or
(ii)
by the FTB child for the child's own maintenance; and
(d)
the payment or benefit is received from:
(i)
a parent or relationship parent of the child; or
(ii)
the former partner of a parent or relationship parent of the child.
History
S 19(3) amended by No 38 of 2010, s 3 and Sch 7 item 6, by substituting para (d)(i) and (ii), effective 14 April 2010. Para (d)(i) and (ii) formerly read:
(i)
a parent of the child; or
(ii)
the partner or former partner of a parent of the child.
Division 4-Approved care organisations
SECTION 20
Approval of organisations providing residential care services to young people
20(1)
The Secretary may approve an organisation that co-ordinates or provides residential care services to young people in Australia as an approved care organisation for the purposes of this Act.
Revocation
20(2)
The Secretary may revoke an approval under subsection (1).
PART 3- ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
History
Pt 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
Division 1 - Eligibility for family tax benefit
Subdivision A - Eligibility of individuals for family tax benefit in normal circumstances
SECTION 21
When an individual is eligible for family tax benefit in normal circumstances
21(1)
An individual is eligible for family tax benefit if:
(a)
the individual:
(i)
has at least one FTB child; or
(ii)
has at least one regular care child who is also a rent assistance child; and
(b)
the individual:
(i)
is an Australian resident; or
(ia)
is a special category visa holder residing in Australia; or
(ii)
satisfies subsection (1A) or (1B); and
(c)
the individual's rate of family tax benefit, worked out under Division
1 of Part
4 but disregarding reductions (if any) under clause
5 or
25A of Schedule
1 and disregarding section
58A and subclauses 31B(3), 38AA(3) and 38AF(3) of Schedule
1, is greater than nil.
History
S 21(1) amended by No 100 of 2023, s 3 and Sch 2 item 1, by inserting "or (1B)" in para (b)(ii), applicable in relation to a claim made on or after 28 November 2023, whether the individual starts to satisfy subsection 21(1B) before, on or after 28 November 2023.
S 21(1) amended by No 17 of 2016, s 3 and Sch 1 item 2, by omitting "is not an absent overseas recipient and" before "has at least one" from para (a)(ii), effective 1 July 2016. For application and saving provision, see note under s 24(10).
S 21(1) amended by No 141 of 2011, s 3 and Sch 2 item 43, by inserting "and disregarding section 58A and subclauses 31B(3), 38AA(3) and 38AF(3) of Schedule 1" in para (c), effective 14 May 2012.
S 21(1) amended by No 53 of 2011, s 3 and Sch 1 item 5, by inserting "but disregarding reductions (if any) under clause 5 or 25A of Schedule 1" after "Part 4" in para (c), applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
S 21(1) amended by No 146 of 2006, s 3 and Sch 8 item 13, by substituting para (a), effective 1 July 2008. Para (a) formerly read:
(a)
the individual has at least 1 FTB child (see section 22 and later provisions); and
S 21(1)(b)(ia) inserted by No 18 of 2001, s 3 and Sch 2 item 4, effective 30 March 2001.
S 21(1) amended by No 94 of 2000, s 3 Sch 8 item 1, by substituting "satisfies subsection (1A); and" for "meets the requirements set out in subparagraph 729(2)(f)(ii), (iii), (iv) or (v) of the Social Security Act 1991 and is in Australia; and" in para (b)(ii), effective 20 September 2000.
S 21(1)(b) substituted by No 45 of 2000, s 3 and Sch 1 item 1. For transitional provisions see note under s 22A. S 21(1)(b) formerly read:
(b)
the individual is an Australian resident; and
Visa holders who may qualify for special benefit
21(1A)
An individual satisfies this subsection if:
(a)
the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the
Social Security Act 1991; and
(b)
either:
(i)
the individual is in Australia; or
(ii)
the individual is temporarily absent from Australia for a period not exceeding 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
History
S 21(1A) amended by No 98 of 2012, s 3 and Sch 2 item 1, by substituting "6 weeks" for "13 weeks" in para (b)(ii), effective 1 January 2013.
S 21(1A)substituted by No 49 of 2012, s 3 and Sch 6 item 1, effective 26 May 2012. S 21(1A) formerly read:
21(1A)
An individual satisfies this subsection if the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991, and either of the following applies:
(a)
the individual is in Australia; or
(b)
the individual:
(i)
is temporarily absent from Australia for a period not exceeding 13 weeks; and
(ii)
the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
S 21(1A) amended by No 122 of 2003, s 3 and Sch 6 item 1, by substituting "13" for "26" in para (b)(i), effective 1 July 2004. Act No 122 of 2003, s 3 and Sch 6 contains the following application provision:
Application
6(1)
The amendments of the A New Tax System (Family Assistance) Act 1999 made by this Schedule apply in relation to absences from Australia that start on or after 1 July 2004.
6(2)
However:
(a)
those amendments of subsections 24(2) and (3) and 63(3) of that Act apply in relation to children coming to Australia on or after 1 July 2004; and
(b)
those amendments of subsections 24(5) and (6) and 62(3) of that Act apply in relation to individuals returning to Australia on or after 1 July 2004.
S 21(1A) inserted by No 94 of 2000, s 3 Sch 8 item 2, effective 20 September 2000.
Visa holders connected with the Pacific Australia Labour Mobility scheme
21(1B)
An individual satisfies this subsection if:
(a)
the individual is the holder of:
(i)
a visa referred to in the regulations under the Migration Act 1958 as a Subclass 403 (Temporary Work (International Relations)) visa; or
(ii)
a visa of a kind determined under subsection (1C) of this section for the purposes of this subparagraph; and
(b)
either:
(i)
the individual is a participant, as a worker, in the scheme known as the Pacific Australia Labour Mobility scheme; or
(ii)
the visa is granted on the basis that the individual is a member of the family unit (within the meaning of the Migration Act 1958) of such a participant; and
(c)
the individual is in a class determined under subsection
(1C).
History
S 21(1B) inserted by No 100 of 2023, s 3 and Sch 2 item 3, applicable in relation to a claim made on or after 28 November 2023, whether the individual starts to satisfy subsection 21(1B) before, on or after 28 November 2023.
21(1C)
The Minister may, by legislative instrument, determine:
(a)
kinds of visas for the purposes of subparagraph
(1B)(a)(ii) (subject to subsection
(1D)); and
(b)
classes of individuals for the purposes of paragraph
(1B)(c).
History
S 21(1C) inserted by No 100 of 2023, s 3 and Sch 2 item 3, applicable in relation to a claim made on or after 28 November 2023, whether the individual starts to satisfy subsection 21(1B) before, on or after 28 November 2023.
21(1D)
The Minister must not determine a kind of visa under paragraph
(1C)(a) unless the Minister has been advised by the Minister administering the
Migration Act 1958 (the
Immigration Minister
) that, in the opinion of the Immigration Minister:
(a)
the kind of visa has replaced or will replace:
(i)
the kind of visa mentioned in subparagraph (1B)(a)(i); or
(ii)
a kind of visa previously determined under paragraph (1C)(a); and
(b)
the replacement kind of visa is intended to give the same benefits as the replaced kind of visa.
History
S 21(1D) inserted by No 100 of 2023, s 3 and Sch 2 item 3, applicable in relation to a claim made on or after 28 November 2023, whether the individual starts to satisfy subsection 21(1B) before, on or after 28 November 2023.
21(1E)
Without limiting paragraph
(1C)(b), a class of individuals may be determined under that paragraph by reference to the fact that an individual holds a visa of a specified kind.
Example:
A visa of a kind referred to in a specified way in the regulations under the Migration Act 1958 or that permits the holder to stay in Australia for at least a specified period.
History
S 21(1E) inserted by No 100 of 2023, s 3 and Sch 2 item 3, applicable in relation to a claim made on or after 28 November 2023, whether the individual starts to satisfy subsection 21(1B) before, on or after 28 November 2023.
Exception
21(2)
However, the individual is not eligible for family tax benefit if another provision of this Subdivision so provides.
SECTION 22
When an individual is an FTB child of another individual
22(1)
An individual is an
FTB child
of another individual (the
adult
) in any of the cases set out in this section.
Individual aged under 16
22(2)
An individual is an
FTB child
of the adult if:
(a)
the individual is aged under 16; and
(b)
the individual is in the adult's care; and
(c)
the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and
(d)
the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph (5)(a), (b) or (c).
History
S 22(2) substituted by No 129 of 2009, s 3 and Sch 1 item 5, effective 1 January 2010. For application and transitional provisions, see note under s 17B. S 22(2) formerly read:
Individual aged under 18
22(2)
The individual is an
FTB child
of the adult if:
(a)
the individual is aged under 18; and
(b)
the adult is legally responsible (whether alone or jointly with someone else) for the day-to-day care, welfare and development of the individual; and
(c)
the individual is in the adult's care; and
(d)
the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult.
S 22(2) amended by No 18 of 2001, s 3 and Sch 2 item 5, by inserting ", is a special category visa holder residing in Australia" after "resident'' in para (d), effective 30 March 2001.
Individual aged 16-17
22(3)
An individual is an
FTB child
of the adult if:
(a)
the individual has turned 16 but is aged under 18; and
(b)
the individual is in the adult's care; and
(c)
the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and
(d)
the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph (5)(a), (b) or (c); and
(e)
the individual is a senior secondary school child.
History
S 22(3) amended by No 14 of 2014, s 3 and Sch 3 item 4, by substituting para (e), effective 1 May 2014. For application and saving provisions see note under s 17B. Para (e) formerly read:
(e)
the individual satisfies or is exempt from the FTB activity test.
S 22(3) substituted by No 129 of 2009, s 3 and Sch 1 item 5, effective 1 January 2010. For application and transitional provisions, see note under s 17B. S 22(3) formerly read:
22(3)
The individual is an
FTB child
of the adult if:
(a)
the individual is aged under 18; and
(b)
a family law order, registered parenting plan or parenting plan is in force in relation to the individual; and
(c)
under the order or plan, the adult is someone with whom the individual is supposed to live or someone with whom the individual is supposed to spend time; and
(d)
the individual is in the adult's care; and
(e)
the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult.
S 22(3) amended by No 82 of 2006, s 3 and Sch 12 item 2, by substituting "spend time" for "have contact" in para (c), effective 1 July 2006.
S 22(3) amended by No 146 of 2006, s 3 and Sch 8 item 14, by substituting ", registered parenting plan or parenting plan" for "or registered parenting plan" in para (b), effective 1 July 2008.
S 22(3) amended by No 18 of 2000, s 3 and Sch 2 item 6, by inserting ", is a special category visa holder residing in Australia" after "resident'' in para (e), effective 30 March 2001.
S 22(3) amended by No 45 of 2000, s 3 Sch 1 item 2 by repealing the second sentence. For transitional provisions see note under s 22A. The second sentence formerly read:
While the individual is an FTB child of the adult under this subsection, the individual cannot be an FTB child of anyone else.
Individual aged 18-19
22(4)
An individual is an
FTB child
of the adult if:
(a)
the individual is aged 18 or is aged 19 and the calendar year in which the individual turned 19 has not ended; and
(b)
the individual is in the adult's care; and
(c)
the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and
(d)
the individual is a senior secondary school child.
History
S 22(4) amended by No 98 of 2012, s 3 and Sch 3 items 2-3, by substituting para (a) and (d), effective 1 January 2013. No 98 of 2012, s 3 and Sch 3 item 17 contains the following application provisions:
Application provisions
17(1)
The amendments made by items 1 to 12 and 14 to 16 apply for the purposes of working out eligibility for family tax benefit, and how much family tax benefit is payable, for a day that is on or after 1 January 2013.
17(2)
The amendments made by items 1 to 4 and 7 and 8 also apply for the purposes of working out eligibility for single income family supplement, and how much single income family supplement is payable, for a day that is on or after 1 January 2013.
17(3)
The amendments made by items 1 to 4 and 7 and 8 also apply for the purposes of working out eligibility for child care benefit, and how much child care benefit is payable, in respect of care provided to a child by an approved child care service or a registered carer on or after 1 January 2013.
17(4)
Subitem (1) applies, in relation to the amendments made by items 5 and 9, whether the child died before, on or after 1 January 2013.
17(5)
The amendment made by item 13 applies in relation to the indexation day that is 1 July 2013 and all later indexation days.
Para (a) and (d) formerly read:
(a)
the individual has turned 18 but is aged under 21; and
(d)
the individual satisfies or is exempt from the FTB activity test.
S 22(4) substituted by No 129 of 2009, s 3 and Sch 1 item 5, effective 1 January 2010. For application and transitional provisions, see note unders 17B. S 22(4) formerly read:
22(4)
The individual is an
FTB child
of the adult if:
(a)
the individual is aged under 18; and
(b)
the individual is in the adult's care; and
(c)
the individual is not in the care of anyone with the legal responsibility for the day-to-day care, welfare and development of the individual; and
(d)
the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult.
S 22(4) amended by No 18 of 2001, s 3 and Sch 2 item 7, by inserting ", is a special category visa holder residing in Australia" after "resident'' in para (d), effective 2001.
Legal responsibility for the individual
22(5)
The circumstances surrounding legal responsibility for the care of the individual are:
(a)
the adult is legally responsible (whether alone or jointly with someone else) for the day-to-day care, welfare and development of the individual; or
(b)
under a family law order, registered parenting plan or parenting plan in force in relation to the individual, the adult is someone with whom the individual is supposed to live or spend time; or
(c)
the individual is not in the care of anyone with the legal responsibility for the day-to-day care, welfare and development of the individual.
History
S 22(5) substituted by No 129 of 2009, s 3 and Sch 1 item 5, effective 1 January 2010. For application and transitional provisions, see note under s 17B. S 22(5) formerly read:
Individual aged 18-20
22(5)
The individual is an
FTB child
of the adult if:
(a)
the individual has turned 18 but is aged under 21; and
(b)
the individual is in the adult's care; and
(c)
the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult.
S 22(5) amended by No 18 of 2001, s 3 and Sch 2 item 8, by inserting ", is a special category visa holder residing in Australia" after "resident'' in para (c), effective 30 March 2001.
22(6)
(Repealed by No 98 of 2012)
History
S 22(6) repealed by No 98 of 2012, s 3 and Sch 3 item 4, effective 1 January 2013. For application provisions see note under s 22(4). S 22(6) formerly read:
Individual aged 21 undertaking full-time study or is studying overseas full-time
22(6)
The individual is an
FTB child
of the adult if:
(a)
the individual is aged 21; and
(b)
the individual is in the adult's care; and
(c)
the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and
(d)
the individual is undertaking full-time study or is studying overseas full-time.
S 22(6) amended by No 52 of 2011 (as amended by No 98 of 2012), s 3 and Sch 1 item 1, by substituting "is aged 21" for "has turned 21 but is aged under 25" in para (a), applicable for the purposes of working out whether family tax benefit, and how much family tax benefit, is payable for a day that is on or after 1 January 2012.
S 22(6) amended by No 34 of 2011, s 3 and Sch 5 item 7, by inserting "or is studying overseas full-time" at the end of para (d), applicable in relation to working out an individual's or approved care organisation's entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011.
S 22(6) amended by No 18 of 2001, s 3 and Sch 2 item 9, by inserting ", is a special category visa holder residing in Australia" after "resident'' in para (c), effective 30 March 2001.
22(6A)
(Repealed by No 65 of 2010)
History
S 22(6A) repealed by No 65 of 2010, s 3 and Sch 2 item 12, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading. S 22(6A) formerly read:
Determining percentages of care
22(6A)
If:
(a)
the Secretary is satisfied there has been, or will be, a pattern of care for an individual (the
child
) over a period such that, for the whole, or for parts (including different parts), of the period, the child was, or will be, under subsection (2), (3), (4) or (6) an FTB child of more than one other individual; and
(b)
one of those other individuals makes, or has made, a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in that period; and
(c)
that individual is not a partner of at least one of those other individuals;then the Secretary must determine the percentage of the period during which the child was, or will be, in the care of that individual.
Note:
The percentage determined under subsection (6A) for an individual in respect of a child is used to work out the individual's shared care percentage for the child in section 59.
S 22(6A) amended by No 129 of 2009, s 3 and Sch 1 item 6, by omitting ", (5)" after ", (4)" in para (a), effective 1 January 2010. For application and transitional provisions, see note under s 17B.
S 22(6A) inserted by No 146 of 2006, s 3 and Sch 8 item 15, effective 1 July 2008.
22(6B)
(Repealed by No 65 of 2010)
History
S 22(6B) repealed by No 65 of 2010, s 3 and Sch 2 item 12, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading. S 22(6B) formerly read:
22(6B)
If the percentage determined by the Secretary under subsection (6A) is not a whole percentage:
(a)
if the percentage is greater than 50% - the percentage is rounded up to the nearest whole percentage; and
(b)
if the percentage is less than 50% - the percentage is rounded down to the nearest whole percentage.
S 22(6B) inserted by No 146 of 2006, s 3 and Sch 8 item 15, effective 1 July 2008.
22(6C)
(Repealed by No 65 of 2010)
History
S 22(6C) repealed by No 65 of 2010, s 3 and Sch 2 item 12, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading. S 22(6C) formerly read:
22(6C)
For the purposes of subsection (6A), a child cannot be in the care of more than one of the other individuals referred to in paragraph (6A)(a) on any particular day.
S 22(6C) inserted by No 146 of 2006, s 3 and Sch 8 item 15, effective 1 July 2008.
22(6D)
(Repealed by No 65 of 2010)
History
S 22(6D) repealed by No 65 of 2010, s 3 and Sch 2 item 12, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading. S 22(6D) formerly read:
22(6D)
For the purposes of subsection (6A), the Secretary must determine which of the other individuals referred to in paragraph (6A)(a) has the care of the child on any given day having regard to the living arrangements of the child.
S 22(6D) inserted by No 146 of 2006, s 3 and Sch 8 item 15, effective 1 July 2008.
Percentage of care at least 35%
22(7)
If an individual's percentage of care for a child during a care period is at least 35%, the child is taken to be an FTB child of that individual for the purposes of this section on each day in that period, whether or not the child was in that individual's care on that day.
Note:
If an individual's percentage of care for a child during a care period is less than 35%, the child is taken not to be an FTB child (see section 25).
History
S 22(7) amended by No 65 of 2010, s 3 and Sch 2 items 13 and 14, by substituting "If an individual's percentage of care for a child during a care period is at least 35%" for "If, under subsection (6A), the Secretary determines that a child was, or will be, in the care of an individual for at least 35% of a period" and substituting "If an individual's percentage of care for a child during a care period is less than 35%" for "If the Secretary determines that a child was, or will be, in the care of an individual for less than 35% of a period" in the note, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
S 22(7) substituted by No 146 of 2006, s 3 and Sch 8 item 16, effective 1 July 2008. S 22(7) formerly read:
Exceptions
22(7)
If:
(a)
the Secretary is satisfied there has been, or will be, a pattern of care for an individual (the
child
) over a period such that, for the whole, or for parts (including different parts), of the period, the child was, or will be, an FTB child of more than one other individual under subsection (2), (3), (4), (5) or (6); and
(b)
one of those other individuals makes, or has made, a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in that period; and
(c)
subsection 25(1), (1A) or (1B) does not require that the child be taken not to be an FTB child of that individual for any part of that period;
the child is to be taken to be an FTB child of that individual for the purposes of this section on each day in that period, whether or not the child was in that individual's care on that day.
22(8)
(Repealed by No 45 of 2000)
History
S 22(8) repealed by No 45 of 2000, s 3 Sch 1 item 3. For transitional provisions see note under s 22A. S 22(8) formerly read:
Definition
22(8)
In subsection (7):
cut-out amount
means the sum of:
(a)
the amount specified in column 2 of item 2 of the table in clause 30 of Schedule 1 divided by 0.3; and
(b)
the amount specified in clause 33 of that Schedule.
SECTION 22A
Exceptions to the operation of Section 22
Exceptions
22A(1)
Despite section
22, an individual cannot be an FTB child of another individual (an
adult
) in the cases set out in this table:
When the individual is not an FTB child of the adult at a particular time
|
|
If the individual is aged:
|
then the individual cannot be an FBT child of the adult if:
|
1 |
5 or more and less than 16 |
the adult is the individual's partner, or would be if the individual were over the age of consent applicable in the State or Territory in which the individual lives. |
. |
2 |
16 or more |
(a) |
(Repealed by No 14 of 2014) |
|
|
(b) |
the adult is the individual's partner; or |
|
|
(c) |
the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme, unless subsection (2) applies to the individual. |
. |
3 |
any age |
the individual, or someone on behalf of the individual, is, at the particular time, receiving: |
|
|
(a) |
a social security pension; or |
|
|
(b) |
a social security benefit; or |
|
|
(c) |
payments under a program included in the programs known as Labour Market Programs. |
History
S 22A amended by No 73 of 2019, s 3 and Sch 1 items 1 and 2, by inserting "(1)" before "Despite" and ", unless subsection (2) applies to the individual" in para (c) of the cell at table item 2, column headed "then the individual cannot be an FTB child of the adult if:", applicable in relation to working out eligibility for family tax benefit for days on or after 1 January 2020.
S 22A renumbered from s 22A(1) and amended by No 14 of 2014, s 3 and Sch 3 items 5-7, by substituting cell at table item 1, column headed "then the individual cannot be an FTB child of the adult if:" and repealing para (a) of the cell at table item 2, column headed "then the individual cannot be an FTB child of the adult if:", effective 1 May 2014. For application and saving provisions see note under s 17B. Cell at table item 1, column headed "then the individual cannot be an FTB child of the adult if:" formerly read:
(a)
none of the following subparagraphs applies:
(i) the individual is undertaking full-time study;
(ii) the individual is studying overseas full-time;
(iii) the individual is undertaking primary education;
and the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut-out amount (see subsection (2)); or
(b)
the adult is the individual's partner, or would be if the individual was over the age of consent applicable in the State or Territory in which the individual lives.
Para (a) of the cell at table item 2, column headed "then the individual cannot be an FTB child of the adult if:" formerly read:
(a)
if the individual is not a senior secondary school child - the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cutout amount (see subsection (2)); or
S 22A(1) (table) amended by No 50 of 2011, s 3 and Sch 2 item 2, by inserting "if the individual is not a senior secondary school child -" in para (a) of the cell at table item 2, column headed "then the individual cannot be an FTB child of the adult if:", applicable in relation to working out if an individual is an FTB child for days on or after 1 January 2012.
S 22A(1) (table) amended by No 34 of 2011, s 3 and Sch 5 item 8, by substituting para (a) of the cell at table item 1, column headed "then the individual cannot be an FTB child of the adult if:", applicable in relation to working out an individual's or approved care organisation's entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011. Para (a) formerly read:
(a)
the individual is not undertaking full-time study or primary education and the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut-out amount (see subsection (2)); or
S 22A(1) (table) amended by No 30 of 2003, s 3 and Sch 2 item 73, by substituting para (a) in the third column of item 1, effective 1 July 2000. Para (a) formerly read:
(a)
the individual is not undertaking full-time study and the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut-out amount (see subsection (2)); or
S 22A(1) (table) amended by No 30 of 2003, s 3 and Sch 2 item 5, by substituting para (b) in the third column of item 1, effective 15 April 2003. Para (b) formerly read:
(b) the adult is the individual's partner.
22A(1A)
(Repealed by No 14 of 2014)
History
S 22A(1A) repealed by No 14 of 2014, s 3 and Sch 3 item 8, effective 1 May 2014. For application and saving provisions see note under s 17B. S 22A(1A) formerly read:
22A(1A)
For the purposes of subsection (1), an individual is taken to be undertaking primary education if the individual is:
(a)
participating in a course of primary education; or
(b)
enrolled to participate in such a course.
S 22A(1A) inserted by No 30 of 2003, s 3 and Sch 2 item 74, effective 1 July 2000.
Interaction with ABSTUDY
22A(2)
This subsection applies to an individual if:
(a)
the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under the ABSTUDY scheme; and
(b)
the payments are being paid on the basis that the individual:
(i)
is undertaking full-time study at a secondary school (within the meaning of the Student Assistance Act 1973); and
(ii)
is, in accordance with the ABSTUDY scheme, a student approved to live away from home; and
(iii)
is boarding away from home for the purposes of attending the school.
Note:
For
undertaking full-time study
, see subsection 3(1).
History
S 22A(2) inserted by No 73 of 2019, s 3 and Sch 1 item 3, applicable in relation to working out eligibility for family tax benefit for days on or after 1 January 2020.
Former s 22A(2) repealed by No 14 of 2014, s 3 and Sch 3 item 8, effective 1 May 2014. For application and saving provisions see note under s 17B. S 22A(2) formerly read:
Definition
22A(2)
In subsection (1):
cut-out amount
means $11,233.
History
Definition of "cut-out amount" substituted by No 29 of 2005, s 3 and Sch 2 item 1, applicable in relation to family tax benefit for the 2005-2006 income year or a later income year. The definition formerly read:
cut-out amount
means the sum of:
(a)
the amount specified in column 2 of item 2 of the table in clause 30 of Schedule 1 divided by 0.3; and
(b)
the amount specified in clause 33 of that Schedule.
History
S 22A inserted by No 45 of 2000, s 3 Sch 1 item 4.
Act No 45 of 2000 contained the following transitional provisions:
Schedule 5 - Transitional and saving provisions associated with the establishment of a scheme for the payment of family tax benefit, maternity allowance and maternity immunisation allowance
1 Definitions
(1)
In this Schedule, unless the contrary intention appears:
approved care organisation
means an organisation that is taken, by virtue of the operation of subitem (2), to be an approved care organisation for the purposes of the Family Assistance Act.
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
family assistance law
has the same meaning as in subsection 3(1) of the Family Assistance Administration Act.
family benefit
means payments of:
(a)
family allowance; or
(b)
family tax payment; or
(c)
parenting payment in the nature of non-benefit PP (partnered);
payable under the social security law.
MAT
means maternity allowance within the meaning of subsection 3(1) of the Family Assistance Administration Act.
MIA
means maternity immunisation allowance within the meaning of subsection 3(1) of the Family Assistance Administration Act.
receiving
, in relation to family benefit, has the meaning given under subitem (3).
Secretary
, in relation to an act or thing done, or a decision or determination made, under particular legislation, means the Secretary of the Department administered by the Minister administering that legislation.
social security law
means the Social Security Act 1991 and the Social Security (Administration) Act 1999.
(2)
Any organisation that, immediately before 1 July 2000, was an approved care organisation for the purposes of the
Social Security Act 1991 is taken to have been approved under section
20 of the Family Assistance Act, with effect from that date
, as an approved care organisation, for the purposes of the latter Act.
(3)
For the purposes of this Part, an individual or an approved care organisation is taken to be receiving payments of family benefit under the
Social Security Act 1991 from the earliest date on which such payments are payable to the individual or to the organisation, as the case requires, even if the first instalment of that benefit is not paid until a later day.
3 Individuals receiving family benefit treated as having lodged effective claim for family tax benefit by instalment
(1)
If, immediately before 1 July 2000, an individual was receiving family benefit, then, with effect from that date, that individual is taken, subject to items 4 and 5, to have made an effective claim for family tax benefit by instalment under subsection
7(2) of the Family Assistance Administration Act as amended by this Act.
(2)
If, before 1 July 2000, an individual receiving family benefit had provided bank account details for the purposes of making the claim for, or receiving, such benefits, those details are taken to have been provided in the context of the effective claim that is taken to have been made under subitem (1).
3 Approved care organisations receiving family allowance treated as having lodged effective claim for family tax benefit by instalment
(1)
If, immediately before 1 July 2000, an approved care organisation was receiving family allowance, then, with effect from that date, that organisation is taken, subject to item 5, to have made an effective claim for family tax benefit by instalment under subsection
7(2) of the Family Assistance Administration Act as amended by this Act.
(2)
If, before 1 July 2000, the organisation had provided bank account details for the purposes of making the claim for, or receiving, such family allowance payments, those details are taken to have been provided in the context of the effective claim that is taken to have been made under subitem (1).
4 Special rules relating to outstanding TFN requirements
4
If:
(a)
an individual has been requested, before 1 July 2000, under section 75 of the
Social Security (Administration) Act 1999, to provide a tax file number in relation to a claim for, or the receipt of, family benefit; and
(b)
the individual has not, before that date, provided that tax file number; and
(c)
as at 1 July 2000, less than 28 days have elapsed since the request to provide that number;
then, for the purposes of section 27 of the Family Assistance Administration Act as amended by this Act:
(d)
the Family Assistance Administration Act as so amended is treated as having been in force when the requirement to provide that tax file number was made; and
(e)
the requirement to provide that tax file number is taken to have been made, at the time when it was made, under section
26 of the Family Assistance Administration Act as so amended and as so in force.
5 Special rules relating to outstanding bank account requirements
5
If:
(a)
an individual or an approved care organisation has been requested, before 1 July 2000, under section 55 of the
Social Security (Administration) Act 1999 to nominate a bank account into which family benefit can be paid; and
(b)
the individual or organisation has not, before that date, nominated a bank account; and
(c)
as at 1 July 2000, less than 28 days have elapsed sincethe request to nominate an account;
then, for the purposes of section 27A of the Family Assistance Administration Act as amended by this Act:
(d)
the Family Assistance Administration Act as so amended is treated as having been in force when the requirement to nominate a bank account was made; and
(e)
the requirement to nominate a bank account is taken to have been made, at the time when it was made, under section
26A of the Family Assistance Administration Act as so amended and as so in force.
6 The making of determinations
(1)
On, or as soon as practicable after, 1 July 2000, the Secretary will assess the eligibility for family tax benefit by instalment of each individual, and each approved care organisation, that is taken to have lodged an effective claim.
(2)
If, for the purposes of making a determination under section
16 of the Family Assistance Administration Act as amended by this Act in relation to an individual or approved care organisation to which subitem (1) refers:
(a)
the Secretary has, before 1 July 2000, sought from an individual or an approved care organisation any information necessary for the purposes of making such a determination; and
(b)
that information has not been provided;
the Secretary may make a determination under section 19 of the Family Assistance Administration Act as so amended to the effect that the individual or organisation is not entitled to be paid family tax benefit by instalment for each day while the determination is in force.
(3)
For the avoidance of doubt, such a determination does not prevent an individual or organisation that later provides information as required by the Secretary from claiming under the Family Assistance Administration Act as so amended:
(a)
family tax benefit by instalment when that information is so provided; and
(b)
family tax benefit for the past period between 1 July 2000 and the time when a determination of entitlement to family tax benefit by instalment is made.
7 Directions concerning payments to third parties
7
If, immediately before 1 July 2000, there was in force a direction by the Secretary under subsection 44(3) of the
Social Security (Administration) Act 1999 to the effect that the whole or a part of a person's family benefit payment be paid to someone else on behalf of the person, that direction has effect, on and after that date, as if it were a direction to the same effect given by the Secretary under subsection
23(4) of the Family Assistance Administration Act as amended by this Act in relation to the payment of family tax benefit in respect of that person.
8 Instalment periods
(1)
If:
(a)
an individual or an approved care organisation was receiving family benefit by way of family allowance or family tax payment immediately before 1 July 2000; and
(b)
that individual or organisation received, or last received, a payment of that family allowance or family tax payment in respect of a period commencing less than 14 days before 1 July 2000; and
(c)
the Secretary makes a determination under section
16 of the Family Assistance Administration Act as amended by this Act in respect of the entitlement of that individual or organisation to family tax benefit with effect from that day;
then:
(d)
the first instalment of family tax benefit is to be for a period starting on 1 July 2000 and ending 14 days after the beginning of the last instalment of family benefit; and
(e)
instalments of family tax benefit thereafter, subject to any change that the Secretary may make under subsection
23(3) of the Family Assistance Administration Act as so amended, are to be for successive periods of 14 days.
(2)
If:
(a)
an individual was not receiving family benefit by way of family allowance immediately before 1 July 2000 but was receiving family benefit by way of non-benefit PP (partnered) immediately before that date; and
(b)
that individual received, or last received, a payment of that non-benefit PP (partnered) in respect of a period commencing less than 14 days before 1 July 2000; and
(c)
the Secretary makes a determination under section
16 of the Family Assistance Administration Act as amended by this Act in respect of the entitlement of that individual to family tax benefit with effect from that day;
then:
(d)
the first instalment of family tax benefit is to be for a period starting on 1 July 2000 and ending 14 days after the beginning of the last instalment of non-benefit PP (partnered); and
(e)
instalments of family tax benefit thereafter, subject to any change that the Secretary may make under subsection
23(3) of the Family Assistance Administration Act as so amended, are to be for successive periods of 14 days.
9 Claims for family benefit that are undetermined as at 1 July 2000
(1)
If:
(a)
before 1 July 2000, a person lodged a claim for family benefit by way of family allowance or family tax payment; and
(b)
that claim was not determined before that date; and
(c)
the person was, at the time of the claim, or becomes, before 1 July 2000, qualified for family benefit of that kind;
the claim is to be determined under the social security law as in force before 1 July 2000, as if:
(d)
the social security law as so in force had continued in force; and
(e)
the claim related only to the period preceding 1 July 2000.
(2)
If:
(a)
before 1 July 2000, a person lodged a claim for family benefit by way of family allowance or family tax payment in anticipation of becoming qualified for that benefit; and
(b)
the claim was not determined by that date; and
(c)
the person does not become qualified for the relevant family benefit before 1 July 2000;
the claim is to be taken to have lapsed on that date.
(3)
If:
(a)
before 1 July 2000, a person has lodged a claim for parenting payment; and
(b)
the claim has not been determined before that date; and
(c)
the person was, at the time of the claim, or becomes, before 1 July 2000, qualified for family benefit of that kind;
then:
(d)
the claim is to be determined under the social security law as in force before 1 July 2000 as if the law as so in force had continued: and
(e)
if parenting payment would be paid under the law as so in force at the rate applicable for non-benefit PP (partnered) - the claim is to be determined as if it related only to the period preceding 1 July 2000.
(4)
If:
(a)
before 1 July 2000, a person lodged a claim for parenting payment in anticipation of becoming qualified for that payment; and
(b)
the claim was not determined by that date; and
(c)
the person does not become qualified for parenting payment before 1 July 2000; and
(d)
if the person were to become qualified for parenting payment on or after that date - it would be parenting payment in the nature of non-benefit PP (partnered) and not some other form of parenting payment;
the claim is to be taken to have lapsed on that date.
10 Certain claims for family benefit will be admitted on or after 1 July 2000
(1)
In this item:
backdated claim period
means a period after the occurrence of a particular event during which a claim for family benefit with effect from that event will be allowed.
(2)
If:
(a)
a person did not make a claim for family benefit before 1 July 2000; and
(b)
but for the amendment of the social security law with effect from 1 July 2000, if the person had made such a claim after that date, the backdated claim period would have extended back to the occurrence of a particular event before that date;
then:
(c)
the person may make such a claim on or after 1 July 2000 as if those amendments had not been made; and
(d)
the claim can be dealt with in so far as the backdated claim period would permit a claim in respect of a period before 1 July 2000.
11 Transfer of claims for maternity allowance or maternity immunisation allowance from social security law to family assistance law
(1)
If:
(a)
a person claims maternity allowance or maternity immunisation allowance under the social security law before 1 July 2000; and
(b)
the claim has not been determined as at that date;
the claim is to be treated as if it were a claim for MAT or MIA under Division 3 of Part 3 of the Family Assistance Administration Act as amended by this Act and not as such a claim for the corresponding allowance under the Social Security Act 1991.
(2)
If a person purports to claim maternity allowance or maternity immunisation allowance under the social security law on or after 1 July 2000, that claim is to be treated as if it were a claim for MAT or MIA, as the case requires, under Division
3 of Part
3 of the Family Assistance Administration Act as amended by this Act and not as such a claim for the corresponding allowance under the social security law.
(3)
A person who has been paid maternity allowance or maternity immunisation allowance under the social security law in respect of a particular child cannot claim MAT or MIA for the same child under Division
3 of Part
3 of the Family Assistance Administration Act as amended by this Act.
12 Applications for family benefit, maternity allowance or maternity immunisation allowance made after 1 July 2000 on behalf of another person
(1)
If:
(a)
an amount of family benefit is payable to a person; and
(b)
the person dies before receiving that amount; and
(c)
another person applies, on or after 1 July 2000, to receive the amount; and
(d)
the application is made:
(i)
within 26 weeks after the first person's death; or
(ii)
within such further period as is allowed by the Secretary in the special circumstances of the case;
the Secretary may pay the amount to the person who, in the Secretary's opinion, is best entitled to it.
(2)
If:
(a)
an amount of maternity allowance or maternity immunisation allowance claimed under the social security law is payable to a person in respect of a particular child; and
(b)
the person dies before receiving that amount; and
(c)
another person applies, on or after 1 July 2000, to receive the amount; and
(d)
the application is made:
(i)
within 26 weeks after the first person's death; or
(ii)
within such further period as is allowed by the Secretary in the special circumstances of the case;
the Secretary may pay the amount to the person who, in the Secretary's opinion, is best entitled to it.
(3)
If the Secretary pays an amount under subitem (1) in respect of family benefit of a particular kind claimed under the social security law, the Commonwealth has no further liability to any person in respect of family benefit of that kind under the social security law or in respect of any family benefit of a like kind under the family assistance law.
(4)
If the Secretary pays an amount under subitem (2) in respect of a particular child, the Commonwealth has no further liability to any person in respect of maternity allowance or maternity immunisation allowance under the social security law, or in respect of MAT or MIA under the family assistance law, in respect of that child.
(5)
For the purpose of Part
5 of the Family Assistance Administration Act, a decision of the Secretary under subitem (1) or (2) has effect as if it were a decision of an officer under the family assistance law.
13 Claims for advance payment under Social Security Law
(1)
If:
(a)
an individual had, under section 864A of the
Social Security Act 1991 as in force before 1 July 2000, requested a family allowance advance in respect of an advance period, within the meaning of that Act, that ended before 1 July 2000, and all subsequent advance periods; and
(b)
that request had been granted;
the grant has effect, in relation to the advance period commencing on 1 July 2000 and all subsequent advance periods as if:
(c)
it were a grant made under section
33 of the Family Assistance Administration Act as amended by this Act; and
(d)
it related not to qualification for family allowance advance but rather to an entitlement to family tax benefit advance in relation to the individual's family tax benefit as determined by the Secretary in accordance with item 6.
(2)
For the avoidance of doubt, an individual who is treated, by virtue of the operation of subitem (1), as having made and been granted a request under section
33 of the Family Assistance Administration Act as amended by this Act, may on 1 July 2000, or at any time after that date, withdraw the request in so far as it is treated as relating to standard advance periods within the meaning of that Act as so amended for which the individual has not been paid a family tax benefit advance.
14 Saving provision relating to information collection
14
If:
(a)
family benefit, or maternity allowance or maternity immunisation allowance claimed under the social security law, is payable to a person; and
(b)
the Secretary decides, on or after 1 July 2000, to seek further information in relation to the benefit or allowance;
the Secretary may, under Division 1 of Part 5 of the Social Security (Administration) Act 1999, require the provision of information concerning that benefit or allowance, or concerning the person to whom it is payable, as if that benefit or allowance had continued, on and after 1 July 2000, to be a social security payment as defined for the purposes of the Social Security (Administration) Act 1999.
15 Portability
(1)
If:
(a)
immediately before 1 July 2000, an individual
(i)
is receiving family benefit in the nature of family allowance in respect of another individual; or
(ii)
is receiving family benefit in the nature of parenting payment because the individual has a PP child; and
(b)
the person in respect of whom, or because of whom, that benefit is received (the
child
) is absent from Australia immediately before that date because:
(i)
having left Australia, the child has not returned before that date; or
(ii)
having been born outside Australia, the child has not subsequently come to Australia before that date;
the child is not, if that absence extends for a period of 3 years beginning on the first day of the absence, an FTB child at any time after the period of 3 years ends.
(2)
In determining whether the period of absence of the child extends for 3 years beginning on the first day of the child's absence:
(a)
any return or coming to Australia before 1 July 2000 that would have been disregarded under the
Social Security Act 1991 as in force before that date had that Act as so in force continued unamended after that date is to be disregarded for the purposes of subitem (1); and
(b)
any return or coming to Australia on or after 1 July 2000 that would have been disregarded under section
24 of the Family Assistance Act as amended by this Act if that section were to have applied to the person is also to be disregarded for the purposes of that subitem.
(3)
If:
(a)
the child referred to in paragraph (1)(b) is absent from Australia for a continuous period of more than 26 weeks (whether or not that 26 weeks ends before 1 July 2000); and
(b)
an individual having an entitlement to family tax benefit in respect of the child is not an absent overseas recipient within the meaning of subsection
62(2) of the Family Assistance Act as amended by this Act during any part of the child's absence from Australia occurring after 26 weeks and after the individual becomes so entitled;
Schedule 1 to the Family Assistance Act as so amended applies in relation to that entitlement during that part of the child's absence that is referred to in paragraph (b) with the modifications set out in the table included in subsection 63(4) of that Act as so amended.
(4)
If:
(a)
the child referred to in paragraph (1)(b) is absent from Australia for a continuous period of more than 26 weeks (whether or not that 26 weeks ends before 1 July 2000); and
(b)
the child comes to Australia; and
(c)
the child leaves Australia less than 26 weeks after coming to Australia; and
(d)
an individual having an entitlement to family tax benefit in respect of the child is not an absent overseas recipient within the meaning of subsection
62(2) of the Family Assistance Act as amended by this Act during any part of the child's absence from Australia referred to in paragraph (c) after the individual becomes so entitled;
Schedule 1 to the Family Assistance Act as so amended applies in relation to that entitlement during that part of the child's absence that is referred to in paragraph (d) from Australia with the modifications set out in the table included in subsection 63(4) of that Act as so amended.
16 Lump sum bereavement payments for certain persons receiving non-benefit PP (partnered) at death of child
(1)
If:
(a)
a child died less than 4 weeks before 1 July 2000; and
(b)
at the time of the child's death, the child was the only PP child of a person; and
(c)
under section 512A of the
Social Security Act 1991 as in force immediately before 1 July 2000, if that section had continued in force after that date, the person would, but for this item, have qualified to continue to receive that parenting payment for the period of 4 weeks that starts on the day following the day of the child's death;
so much of the parenting payment as would have been payable in respect of each day in that 4 week period that occurs after 30 June 2000:
(d)
continues to be payable as if section 512A of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
(2)
For the purposes of Part 4 of the
Social Security (Administration) Act 1999, a decision made for the purposes of section 512A of the
Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
17 Lump sum bereavement payments for certain persons receiving family tax payment at death of child
(1)
If:
(a)
a child died less than 4 weeks before 1 July 2000; and
(b)
at the time of the child's death, a person was receiving family tax payment in respect of that child orof children including that child; and
(c)
under section 900AZZC of the
Social Security Act 1991 as in force before 1 July 2000, if that section had continued in force after that date, the person would, but for this item, have qualified to continue to receive family tax payment for the period of 4 weeks that starts on the day following the day of the child's death at the rate that would have been applicable if the child had not died;
so much only of the amount of family tax payment that would have been payable in respect of each day in that 4 week period that occurs after 30 June 2000 and that is attributable to that child:
(d)
continues to be payable to the person as if section 900AZZC of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
(2)
For the purposes of Part 4 of the
Social Security (Administration) Act 1999, a decision made for the purposes of section 900AZZC of the
Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
18 Lump sum bereavement payments for certain persons receiving family allowance at death of child
(1)
If:
(a)
a child died before 1 July 2000; and
(b)
at the time of the child's death a person was receiving family allowance in respect of that child or of children including that child; and
(c)
under Subdivision A or B of Division 10 of Part 2.17 of the
Social Security Act 1991 as in force before 1 July 2000, if those Subdivisions had continued in force after that date, the person would, but for this item, have qualified to continue to receive family allowance for a period (the
bereavement period
) that starts on the day following the day of the child's death at the rate that would have been applicable if the child had not died;
so much only of the amount of family allowance that would have been payable in respect of each day of the bereavement period that occurs after 30 June 2000 and that is attributable to that child:
(d)
continues to be payable to the person as if that Subdivision of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
(2)
For the purposes of Part 4 of the
Social Security (Administration) Act 1999, a decision under Subdivision A or B of Division 10 of Part 2.17 of the
Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
19 Set-offs
(1)
If:
(a)
a child dies before 1 July 2000; and
(b)
before the Secretary learns of the death of the child, an individual has begun to receive family tax benefit in respect of the child in accordance with a determination under section
16 of the Family Assistance Administration Act as amended by this Act in respect of any period after 30 June 2000;
the Secretary must, as soon as practicable after learning of the child's death, review that determination in accordance with section 104 of the Family Assistance Administration Act as so amended.
(2)
If the person continued to receive non-benefit PP (partnered) after 30 June 2000 in respect of the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 16 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
(3)
If the person continued to receive family tax payment after 30 June 2000 and the rate of the payment was attributable, in whole or in part, to the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 17 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
(4)
If the person continued to receive family allowance after 30 June 2000 and the rate of the allowance was attributable, in whole or in part, to the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 18 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
20 Bereavement payments in relation to the death of a recipient
(1)
Despite the repeal of section 513A of the
Social Security Act 1991 as in force before 1 July 2000, that section is taken to continue in force, on and after that date, so as to facilitate any claim by the partner of a person qualified for parenting payment in respect of a child who has died, for a period of 13 weeks after the death of that child.
(2)
For the purposes of subitem (1), section 513A of the
Social Security Act 1991 as so continued in force has effect as if the reference in the section to the amount of parenting payment that would have been payable includes a reference to any lump sum that would have been payable because of the operation of item 16.
(3)
Despite the repeal of section 900 of the
Social Security Act 1991 as in force before 1 July 2000, that section is taken to continue in force, on and after that date, so as to facilitate any claim by the partner of a person qualified for family allowance in respect of a child who has died, for a period of 13 weeks after the death of that child.
(4)
For the purposes of subitem (3), section 900 of the
Social Security Act 1991 as so continued in force has effect as if the reference:
(a)
in subsection (1) of that section to the sum of the amounts referred to in paragraphs (f), (g) and (h) of that subsection; and
(b)
in subsection (2) of that section to the sum of the amounts referred to in paragraphs (e), (f) and (g) of that subsection;
each includes a reference to any lump sum that would have been payable because of the operation of item 18.
(5)
For the purposes of Part 4 of the
Social Security (Administration) Act 1999, a decision made for the purposes of section 513A, or section 900, of the
Social Security Act 1991 as continued in force for the purposes of this item has effect as if it were a decision of an officer under the social security law.
21 Provision of TFNs in certain circumstances under
Social Security Act 1991
taken to be provision under Family Assistance Administration Act
21
If the tax file number of an individual has been provided to the Secretary:
(a)
by the individual; or
(b)
by the partner of the individual; or
(c)
by the Commissioner of Taxation on the authority of the individual;
under a provision of the Social Security Act 1991 for a purpose related to a claim for, or to entitlement to, family allowance, family tax payment or parenting payment in the nature of non-benefit PP (partnered), that tax file number is taken, for the purposes of subsection 154A(1) of the Family Assistance Administration Act as amended by this Act, to have been so provided under a provision of that Act as so amended for the purposes of that Act as so amended.
22 Saving provision - Part A rate of family tax benefit for families with children not subject to family allowance income test
(1)
This item applies to an individual who, immediately before 1 July 2000:
(a)
was receiving family allowance under the
Social Security Act 1991 in respect of a child; and
(b)
by virtue of the operation of subclause 52(2) or 53(2) of Schedule 1A to that Act - did not have to satisfy the requirements of paragraph 838(1)(c) of that Act in order to be qualified for family allowance for that child; and
(c)
was also receiving either carer allowance or double orphan pension under that Act in respect of that child.
(2)
If, on or after 1 July 2000, an individual to whom this item applies has at least one FTB child in relation to whom the individual continues to receive either carer allowance or double orphan pension under the
Social Security Act 1991, the Part A rate of family tax benefit payable under the Family Assistance Act as amended by this Act to the individual from time to time on or after that date is a rate equal to:
(a)
unless paragraph (b) applies - the Part A rate of family tax benefit that would be payable to the individual under that Act as so amended; or
(b)
if the rate referred to in paragraph (a) is less than the rate (the
saved rate
) that would have been the individual's minimum family allowance rate under the
Social Security Act 1991 immediately before 1 July 2000 if that rate were worked out having regard only to those FTB children of the individual in respect of whom the individual continues to receive either carer allowance or double orphan pension under that Act - the saved rate.
(3)
If, at any time, an individual begins to receive a Part A rate of family tax benefit calculated in accordance with paragraph (2)(a), the person ceases, with effect from that time, to have any entitlement, at any time thereafter, to a Part A rate of family tax benefit at the saved rate.
SECTION 22B
Meaning of
senior secondary school child
22B(1)
An individual is a
senior secondary school child
if:
(a)
the following requirement is satisfied:
(i)
for the purposes of subclause 29(3) or 36(2) of Schedule 1 - the individual is aged 16 or 17 or is aged 18 and the calendar year in which the individual turned 18 has not ended;
(ii)
for the purposes of any other provision of this Act - the individual is aged 16, 17 or 18 or is aged 19 and the calendar year in which the individual turned 19 has not ended; and
(b)
one of the following applies:
(i)
the individual is undertaking full-time study in an approved course of education or study that would, in the Secretary's opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education;
(ia)
the individual is studying overseas full-time in a way that would, in the Secretary's opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education;
(ii)
subsection (2) appliesin relation to the individual.
History
S 22B(1) amended by No 14 of 2014, s 3 and Sch 3 item 9, by substituting para (b)(ii), effective 1 May 2014. For application and saving provisions see note under s 17B. Para (b)(ii) formerly read:
(ii)
subsection (2) applies in relation to the individual.except for the purposes of subsection 22A(1) or 35(1) of this Act or paragraph 32L(1)(aa) of the Family Assistance Administration Act - the individual is exempt from the FTB activity test.
S 22B(1) amended by No 50 of 2011, s 3 and Sch 2 item 4, by inserting para (b)(ia), effective 1 January 2012.
Exemption from full-time study requirement
22B(2)
This subsection applies in relation to the individual if:
(a)
there is no locally accessible approved course of education or study (including any such course available by distance education); or
(b)
where there is such a course:
(i)
there is no place available on the course for the individual; or
(ii)
the individual is not qualified to undertake the course; or
(iii)
the individual lacks capacity to undertake the course because the individual has a physical, psychiatric or intellectual disability or a learning disability such as attention deficit disorder; or
(c)
in the Secretary's opinion, special circumstances exist that make it unreasonable to require the individual to undertake an approved course of education or study.
History
S 22B(2) substituted by No 14 of 2014, s 3 and Sch 3 item 10, effective 1 May 2014. For application and saving provisions see note under s 17B. S 22B(2) formerly read:
22B(2)
Subsection 17B(3) applies in relation to subsection (1) of this section in the same way as it applies in relation to subsection 17B(1).
Determination of full-time study hours
22B(2A)
For the purposes of subparagraph (1)(b)(i) or (ia), if the Secretary determines that it is appropriate to do so having regard to an individual's circumstances, the Secretary may determine that the normal amount of full-time study for the individual in respect of a course is to be a number of hours per week specified in the determination, averaged over the duration of the period for which the individual is enrolled in the course.
History
S 22B(2A) inserted by No 14 of 2014, s 3 and Sch 3 item 10, effective 1 May 2014. For application and saving provisions see note under s 17B.
Continued status of senior secondary school child
22B(3)
If, apart from this subsection, an individual would cease to be a senior secondary school child because the individual completes the final year of secondary school or an equivalent level of education, then the individual is taken to be a senior secondary school child until the end of:
(a)
if the day the individual completes that final year of secondary school or equivalent level of education is in November or December in a calendar year - 31 December of that year; or
(b)
if the day the individual completes that final year of secondary school or equivalent level of education is before November - the period of 28 days beginning on the day after that day.
History
S 22B(3) amended by No 70 of 2013, s 3 and Sch 2 items 1 and 2, by inserting "November or" after "is in" in para (a) and substituting "November" for "December" in para (b), applicable in relation to working out whether an individual is a senior secondary school child for days on or after 1 January 2012.
Interpretation
22B(4)
An individual
completes
the final year of secondary school or an equivalent level of education on the day worked out in accordance with the following table:
Completion day
|
Item
|
In this situation:
|
The day is:
|
1 |
The individual was not required to sit an examination in relation to that final year or that equivalent level of education |
The day determined by the secondary school to be the last day of classes for that year or by the provider of that education to be the last day of classes for that level of education (as the case may be) |
2 |
The individual was required to sit an examination in relation to that final year or that equivalent level of education |
The later of:
(a) the day determined by the secondary school to be the last day of the period of examinations for that final year or by the provider of that education to be the last day of the period of examinations for that level of education (as the case may be); and
(b) the day determined by the secondary school to be the last day of classes for that final year or by the provider of that education to be the last day of classes for that level of education (as the case may be) |
22B(5)
To avoid doubt, if an individual ceases to be a senior secondary school child, nothing in this section prevents the individual again becoming a senior secondary school child.
History
S 22B inserted by No 50 of 2011, s 3 and Sch 2 item 3, effective 1 January 2012.
SECTION 23
EFFECT OF FTB CHILD CEASING TO BE IN INDIVIDUAL'S CARE WITHOUT CONSENT
23(1)
This section applies if:
(a)
an individual is an FTB child of another individual (the
adult
) under subsection
22(2) or (3); and
(aa)
the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph
22(5)(a) or (b); and
(b)
an event occurs in relation to the child without the adult's consent that prevents the child being in the adult's care; and
(c)
the adult takes reasonable steps to have the child again in the adult's care.
History
S 23(1) amended by No 129 of 2009, s 3 and Sch 1 item 7, by inserting para (aa), effective 1 January 2010. For application and transitional provisions, see note under s 17B.
S 23(1) amended by No 146 of 2006, s 3 and Sch 8 item 17, by omitting "(including that subsection in its application by virtue of subsection 22(7))" after "22(2) or (3)" in para (a), effective 1 July 2008.
S 23(1) amended by No 45 of 2000. For transitional provisions see note under s 22A.
When the child remains an FTB child of the adult
23(2)
Subject to subsection (4A), the child is an FTB child of the adult for that part of the qualifying period (see subsection (5)) for which:
(a)
the child would have been an FTB child of the adult under subsection
22(2) or
(3) if the child had not ceased to be in the adult's care; and
(b)
the circumstances surrounding legal responsibility for the care of the child are those mentioned in paragraph
22(5)(a) or (b).
History
S 23(2) amended by No 98 of 2012, s 3 and Sch 5 item 1, by substituting "Subject to subsection (4A), the" for "The", applicable in relation to events referred to in paragraph 23(1)(b) of the A New Tax System (Family Assistance) Act 1999 that occur on or after 1 July 2012.
S 23(2) amended by No 129 of 2009, s 3 and Sch 1 item 8, effective 1 January 2010. For application and transitional provisions, see note under s 17B. S 23(2) formerly read:
When the child remains an FTB child of the adult
23(2)
The child is an FTB child of the adult for that part of the qualifying period (see subsection (5)) for which the child would have been an FTB child of the adult under subsection 22(2) or (3) if the child had not ceased to be in the adult's care.
S 23(2) amended by No 146 of 2006, s 3 and Sch 8 item 18, by omitting "(including that subsection in its application by virtue of subsection 22(7))" after "22(2) or (3)" , effective 1 July 2008.
S 23(2) amendedby No 45 of 2000. For transitional provisions see note under s 22A.
23(3)
The reference, in paragraphs (1)(a) and (2)(a), to an FTB child of an individual or adult under subsection
22(2) or
(3) includes a reference to:
(a)
a child who is an FTB child under subsection
22(2) or
(3) in its application by virtue of subsection
22(7); andon
(b)
a child who is an FTB child under subsection
22(2) or
(3), but who is taken not to be an FTB child under section
25.
Note:
As a result of subsection (2) of this section, a child who is taken not to be an FTB child under section 25, but who is a regular care child, will remain a regular care child for the part of the qualifying period referred to in subsection (2) of this section.
History
S 23(3) amended by No 129 of 2009, s 3 and Sch 1 item 9, by substituting "paragraphs (1)(a) and (2)(a)" for "paragraph (1)(a) and subsection (2)", effective 1 January 2010. For application and transitional provisions, see note under s 17B.
S 23(3) inserted by No 146 of 2006, s 3 and Sch 8 item 19, effective 1 July 2008.
Former s 23(3) repealed by No 45 of 2000. For transitional provisions see note under s 22A. S 23(3) formerly read:
When the child is an FTB child of another individual
23(3)
If the child would have been an FTB child of any other individual under subsection 22(2) or (3) during any part of the qualifying period if the event had not occurred, the child is an FTB child of the other individual.
23(4)
Except as provided in subsection (2), the child cannot (in spite of section
22) be an FTB child of any individual during the qualifying period.
History
S 23(4) amended by No 45 of 2000. For transitional provisions see note under s 22A.
When subsection (2) does not apply
23(4A)
If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may determine that subsection (2) does not apply in relation to the child and the adult.
History
S 23(4A) inserted by No 98 of 2012, s 3 and Sch 5 item 2, applicable in relation to events referred to in paragraph 23(1)(b) of the A New Tax System (Family Assistance) Act 1999 that occur on or after 1 July 2012.
Definition of parent and qualifying period
23(5)
In this section:
parent
includes a relationship parent.
History
Definition of "parent" inserted by No 144 of 2008, s 3 and Sch 6 item 17, effective 1 July 2009.
qualifying period
means the period beginning when the child ceases to be in the adult's care and ending at the earliest of the following times:
(a)
if the child again comes into the adult's care at a later time-that later time;
(b)
either:
(i)
after 14 weeks pass since the child ceased to be in the adult's care; or
(ii)
if the Secretary specifies, under subsection (5A), a day that is earlier than the last day in that 14-week period - the end of that earlier day;
(c)
if:
(i)
the adult is a parent of the child; and
(ii)
no family law order, registered parenting plan or parenting plan is in force in relation to the child; and
(iii)
the child comes into the care of the other parent at a later time;
that later time.
History
Definition of "qualifying period" amended by No 98 of 2012, s 3 and Sch 5 item 3, by substituting para (b), applicable in relation to events referred to in paragraph 23(1)(b) of the A New Tax System (Family Assistance) Act 1999 that occur on or after 1 July 2012. Para (b) formerly read:
(b)
after 14 weeks pass since the child ceased to be in the adult's care;
Definition of "qualifying period" amended by No 146 of 2006, s 3 and Sch 8 item 20, by substituting ", registered parenting plan or parenting plan" for "or registered parenting plan" in para (c)(ii), effective 1 July 2008.
Shorter qualifying period
23(5A)
If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may specify a day for the purposes of subparagraph (b)(ii) of the definition of
qualifying period
in subsection (5).
History
S 23(5A) inserted by No 98 of 2012, s 3 and Sch 5 item 4, applicable in relation to events referred to in paragraph 23(1)(b) of the A New Tax System (Family Assistance) Act 1999 that occur on or after 1 July 2012.
Parents of relationship children
23(6)
If a child (other than an adopted child) is a relationship child of a person because he or she is a child of the person, and of another person, within the meaning of the
Family Law Act 1975, the person and the other person are taken to be the child's only parents for the purposes of paragraph (c) of the definition of
qualifying period
in subsection (5).
History
S 23(6) inserted by No 144 of 2008, s 3 and Sch 6 item 18, effective 1 July 2009.
SECTION 24
Effect of certain absences of FTB child etc. from Australia
Absence from Australia of FTB or regular care child
24(1)
If:
(a)
any of the following applies:
(i)
an FTB child leaves Australia;
(ii)
a child born outside Australia is an FTB child at birth;
(iii)
a regular care child leaves Australia;
(iv)
a child born outside Australia is a regular care child at birth; and
(b)
the child continues to be absent from Australia for more than 6 weeks;
during that absence from Australia, the child is neither an FTB child, nor a regular care child, at any time after the period of 6 weeks beginning on the first day of the child's absence from Australia.
History
S 24(1) amended by No 17 of 2016, s 3 and Sch 1 items 3 and 4, by substituting "6 weeks" for "56 weeks" in para (b) and "period of 6 weeks" for "period of 56 weeks", effective 1 July 2016. For application and saving provision, see note under s 24(10).
S 24(1) amended by No 14 of 2014, s 3 and Sch 10 item 1, by substituting "56 weeks" for "3 years" (wherever occurring), applicable in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
S 24(1) substituted by No 146 of 2006, s 3 and Sch 8 item 21, effective 1 July 2008. S 24(1) formerly read:
Absence from Australia of FTB child
24(1)
If:
(a)
either:
(i)
an FTB child leaves Australia; or
(ii)
a child born outside Australia is an FTB child at birth; and
(b)
the child continues to be absent from Australia for more than 3 years;
the child is not, during that absence from Australia, an FTB child at any time after the period of 3 years beginning on the first day of the child's absence from Australia.
24(2)
(Repealed by No 17 of 2016)
History
S 24(2) repealed by No 17 of 2016, s 3 and Sch 1 item 5, effective 1 July 2016. For application and saving provision, see note under s 24(10). S 24(2) formerly read:
24(2)
If:
(a)
an FTB child, or a regular care child, who has been absent from Australia for more than 6 weeks, but less than 56 weeks, comes to Australia; and
(b)
the child leaves Australia less than 6 weeks later;
for the purposes of subsection (1), the child is taken not to have come to Australia.
S 24(2) amended by No 14 of 2014, s 3 and Sch 10 item 2, by substituting "56 weeks" for "3 years" in para (a), applicable in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
S 24(2) amended by No 98 of 2012, s 3 and Sch 2 item 2, by substituting "6 weeks" for "13 weeks" in para (a) and (b), applicable in relation to children coming to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.
S 24(2) amended by No 146 of 2006, s 3 and Sch 8 item 22, by inserting ", or a regular care child," after "FTB child" in para (a), effective 1 July 2008.
24(3)
If:
(a)
a child is neither an FTB child nor a regular care child because of the application of subsection (1) or a previous application of this subsection; and
(b)
the child comes to Australia; and
(c)
the child leaves Australia less than 6 weeks after coming to Australia;
the child is neither an FTB child nor a regular care child at any time during the absence from Australia referred to in paragraph (c).
History
S 24(3) amended by No 98 of 2012, s 3 and Sch 2 item 2, by substituting "6 weeks" for "13 weeks" in para (c), applicable in relation to children coming to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.
S 24(3) amended by No 146 of 2006, s 3 and Sch 8 item 23, by substituting "neither an FTB child nor a regular care child" for "not an FTB child" (wherever occurring), effective 1 July 2008.
Maximum period of eligibility for family tax benefit while individual overseas
24(4)
If an individual leaves Australia, the maximum period for which the individual can be eligible for family tax benefit during that absence from Australia is the period of 6 weeks beginning on the first day of that absence.
History
S 24(4) amended by No 17 of 2016, s 3 and Sch 1 item 6, by substituting "6 weeks" for "56 weeks", effective 1 July 2016. For application and saving provision, see note under s 24(10).
S 24(4) amended by No 14 of 2014, s 3 and Sch 10 item 3, by substituting "56 weeks" for "3 years", applicable in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
24(5)
(Repealed by No 17 of 2016)
History
S 24(5) repealed by No 17 of 2016, s 3 and Sch 1 item 7, effective 1 July 2016. For application and saving provision, see note under s 24(10). S 24(5) formerly read:
24(5)
If:
(a)
an individual who has been absent from Australia for more than 6 weeks, but less than 56 weeks, returns to Australia; and
(b)
the individual leaves Australia again less than 6 weeks later;
the individual is taken not to have returned to Australia for the purposes of subsection (4).
S 24(5) amended by No 14 of 2014, s 3 and Sch 10 item 4, by substituting "56 weeks" for "3 years" in para (a), applicable in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
S 24(5) amended by No 98 of 2012, s 3 and Sch 2 item 3, by substituting "6 weeks" for "13 weeks" in para (a) and (b), applicable in relation to individuals returning to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.
S 24(5) amended by No 83 of 1999, s 3 and Sch 2 item 11, by substituting "individual" for "child" wherever occurring in para (b) and the following text, effective 1 July 2000.
24(6)
If:
(a)
an individual is eligible for family tax benefit while the individual is absent from Australia; and
(b)
the individual then ceases to be eligible for family tax benefit because of the application of subsection (4) or a previous application of this subsection; and
(c)
the individual returns to Australia; and
(d)
the individual leaves Australia again less than 6 weeks after returning to Australia;
the individual is not eligible for family tax benefit at any time during the absence from Australia referred to in paragraph (d).
History
S 24(6) amended by No 98 of 2012, s 3 and Sch 2 item 3, by substituting "6 weeks" for "13 weeks" in para (d), applicable in relation to individuals returning to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.
S 24 amended by No 122 of 2003, s 3 and Sch 6 item 2, by substituting "13" for "26" (wherever occurring), effective 1 July 2004. For application provision, see note under s 21(1A).
Extension of 6-week period in certain circumstances
24(7)
The Secretary may extend the 6-week period (the
initial period
) referred to in subsection (1) or (4), to a period of no more than 3 years, if the Secretary is satisfied that the child mentioned in subsection (1), or the individual mentioned in subsection (4), (in each case, the
person
) is unable to return to Australia within the initial period because of any of the following events:
(a)
a serious accident involving the person or a family member of the person;
(b)
a serious illness of the person or a family member of the person;
(c)
the hospitalisation of the person or a family member of the person;
(d)
the death of a family member of the person;
(e)
the person's involvement in custody proceedings in the country in which the person is located;
(f)
a legal requirement for the person to remain outside Australia in connection with criminal proceedings (other than criminal proceedings in respect of a crime alleged to have been committed by the person);
(g)
robbery or serious crime committed against the person or a family member of the person;
(h)
a natural disaster in the country in which the person is located;
(i)
political or social unrest in the country in which the person is located;
(j)
industrial action in the country in which the person is located;
(k)
a war in the country in which the person is located.
History
S 24(7) amended by No 17 of 2016, s 3 and Sch 1 items 9 to 12, by substituting "6-week" for "56 week", "subsection (1) or (4)" for "subsection (1), (2), (4) or (5)", "child mentioned in subsection (1)" for "child mentioned in subsection (1) or (2)" and "individual mentioned in subsection (4)" for "individual mentioned in subsection (4) or (5)", effective 1 July 2016. For application and saving provision, see note under s 24(10).
S 24(7) inserted by No 14 of 2014, s 3 and Sch 10 item 5, applicable in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
24(8)
The Secretary must not extend the initial period under subsection (7) unless:
(a)
the event occurred or began during the initial period; and
(b)
if the event is political or social unrest, industrial action or war - the person is not willingly involved in, or willingly participating in the event
History
S 24(8) inserted by No 14 of 2014, s 3 and Sch 10 item 5, applicable in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
24(9)
The Secretary may extend the 6-week period referred to in subsection (1) or (4), to a period of no more than 3 years, if the Secretary is satisfied that, under the Medical Treatment Overseas Program administered by the Minister who administers the
National Health Act 1953, financial assistance is payable in respect of the absence from Australia of the child mentioned in subsection (1) or the individual mentioned in subsection (4).
History
S 24(9) amended by No 17 of 2016, s 3 and Sch 1 items 13 to 16, by substituting "6-week" for "56 week", "subsection (1) or (4)" for "subsection (1), (2), (4) or (5)", "child mentioned in subsection (1)" for "child mentioned in subsection (1) or (2)" and "individual mentioned in subsection (4)" for "individual mentioned in subsection (4) or (5)", effective 1 July 2016. For application and saving provision, see note under s 24(10).
S 24(9) inserted by No 14 of 2014, s 3 and Sch 10 item 5, applicable in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
24(10)
The Secretary may extend the 6-week period referred to in subsection (4), to a period of no more than 3 years, if the Secretary is satisfied that the individual mentioned in subsection (4) is unable to return to Australia within the 6-week period because the individual is:
(a)
deployed outside Australia as a member of the Defence Force, under conditions specified in a determination made under the
Defence Act 1903 that relates to such deployment; or
(b)
deployed outside Australia, for the purpose of capacity-building or peacekeeping functions, as:
(i)
a member or a special member of the Australian Federal Police; or
(ii)
a protective service officer within the meaning of the Australian Federal Police Act 1979.
History
S 24(10) amended by No 17 of 2016, s 3 and Sch 1 items 17 to 19, by substituting "may extend the 6-week period referred to in subsection (4)" for "may extend the 56 week period referred to in subsection (4) or (5)", "in subsection (4)" for "in the subsection" and "within the 6-week period" for "within the 56 week period", effective 1 July 2016. No 17 of 2016, s 3 and Sch 1 item 31 contains the following application and saving provision:
31 Application and saving provisions
(1)
Subject to this item, the amendments made by this Schedule apply in relation to absences from Australia starting on or after the commencement of this item.
Absence of FTB child or regular care child
(2)
If:
(a)
in relation to a child, the 56-week period mentioned in subsection 24(1) of the A New Tax System (Family Assistance) Act 1999 (as in force immediately before the commencement of this item) began before that commencement; and
(b)
the child leaves Australia on or after that commencement; and
(c)
if section 24 of that Act, as in force immediately before that commencement, were still in force at the time of that leaving - subsection 24(2) or (3) of that Act would have applied in relation to the child;
then the amendments made by this Schedule do not apply in relation to the child's absence from Australia referred to in paragraph (b).
Absence of individual
(3)
If:
(a)
in relation to an individual, the 56-week period mentioned in subsection 24(4) of the A New Tax System (Family Assistance) Act 1999 (as in force immediately before the commencement of this item) began before that commencement; and
(b)
the individual leaves Australia on or after that commencement; and
(c)
if section 24 of that Act, as in force immediately before that commencement, were still in force at the time of that leaving - subsection 24(5) or (6) of that Act would have applied in relation to the individual;
then the amendments made by this Schedule do not apply in relation to the individual's absence from Australia referred to in paragraph (b).
S 24(10) inserted by No 14 of 2014, s 3 and Sch 10 item 5, applicable in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
SECTION 25
25
Effect of an individual's percentage of care for a child being less than 35%
If an individual's percentage of care for a child during a care period is less than 35%, the child is taken, despite section
22, not to be an FTB child of that individual for any part of the period.
History
S 25 amended by No 65 of 2010, s 3 and Sch 2 item 15, by substituting "If an individual's percentage of care for a child during a care period is less than 35%," for "If, under subsection 22(6A), the Secretary determines that a child was, or will be, in the care of an individual for less than 35% of a period,", effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
S 25 substituted by No 146 of 2006, s 3 and Sch 8 item 24, effective 1 July 2008. S 25 formerly read:
SECTION 25 Effect of FTB child being in individual's care for less than 30% of a period
25(1)
If:
(a)
the Secretary is satisfied there has been, or will be, a pattern of care for an individual (the
child
) over a period such that, for the whole, or for parts (including different parts), of the period, the child was, or will be, an FTB child of more than one other individual in accordance with subsection 22(2), (3), (4), (5) or (6); and
(b)
one of those other individuals makes, or has made, a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in that period; and
(c)
the Secretary is satisfied that the child was, or will be, in the care of that last-mentioned individual for less than 10% of that period;
the child is to be taken, despite that subsection, not to be an FTB child of that last-mentioned individual for any part of that period.
25(1A)
If:
(a)
the Secretary is satisfied that there has been, or will be, a pattern of care for an individual (the
child
) over a period such that, for the whole, or for parts (including different parts), of the period, the child was, or will be, an FTB child of more than one other individual in accordance with subsection 22(2), (3), (4), (5) or (6); and
(b)
one of those other individuals makes, or has made, a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in that period; and
(c)
the Secretary is satisfied that the child was, or will be, in the care of that last-mentioned individual for not less than 10%, but less than 30%, of that period; and
(d)
that last-mentioned individual, by written declaration given to the Secretary, waives the individual's eligibility for family tax benefit in respect of the child for some or all of the days in that period;
the child is to be taken, despite that subsection, not to be an FTB child of the last-mentioned individual on any day covered by the declaration.
25(1B)
If:
(a)
the Secretary is satisfied that there has been, or will be, a pattern of care for an individual (the
child
) over a period such that, for the whole, or for parts (including different parts), of the period, the child was, or will be, an FTB child of more than one other individual in accordance with subsection 22(2), (3), (4), (5) or (6); and
(b)
the Secretary is satisfied that, if one of those other individuals was to make a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in that period, the Secretary would be satisfied that the child would have been, or would be, in the care of that individual for not less than 10%, but less than 30%, of that period; and
(c)
that last-mentioned individual, by written declaration given to the Secretary, waives the individual's eligibility for family tax benefit in respect of the child for some or all of the days in that period;
the child is to be taken, despite that subsection, not to be an FTB child of the last-mentioned individual on any day covered by the declaration.
25(1C)
If an individual has given the Secretary a written declaration under subsection (1A) or (1B), the individual may, by further notice in writing given to the Secretary, revoke the declaration with effect from a specified day, not being a day earlier than the date of the revocation.
25(1D)
A written declaration referred to in subsection (1A) or (1B), or a revocation of such a declaration, must be made in a form and manner required by the Secretary.
25(2)
For the purposes of this section, a child cannot be in the care of more than one of the other individuals referred to in subsection (1), (1A) or (1B) on any particular day.
25(3)
For the purposes of this section, the Secretary must determine which of the other individuals referred to in subsection (1), (1A) or (1B) has the care of the child on any given day having regard to the living arrangements of the child.
SECTION 25A
25A
Regular care child for each day in care period
If an individual's percentage of care for a child during a care period is at least 14% but less than 35%, the child is taken to be a regular care child of that individual for the purposes of this Act on each day in that period, whether or not the child was in that individual's care on that day.
History
S 25A amended by No 65 of 2010, s 3 and Sch 2 item 16, by substituting "If an individual's percentage of care for a child during a care period is at least 14% but less than 35%," for "If, under subsection 22(6A), the Secretary determines that a child was, or will be, in the care of an individual for at least 14% and less than 35% of a period,", effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
S 25A inserted by No 63 of 2008, s 3 and Sch 6 item 2, effective 1 July 2008.
SECTION 26
Only 1 member of a couple eligible for family tax benefit
26(1)
For any period when 2 individuals who are members of a couple would otherwise be eligible at the same time for family tax benefit in respect of one or more FTB children or regular care children, only one member is eligible.
History
S 26(1) amended by No 146 of 2006, s 3 and Sch 8 item 25, by inserting "or regular care children" after "FTB children", effective 1 July 2008.
26(2)
The member who is eligible is the one determined by the Secretary to be eligible, having regard to:
(a)
whether one member of the couple is the primary carer for the child or children; and
(b)
whether the members have made a written agreement nominating one of them as the member who can make a claim under Part
3 of the
A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child or children.
SECTION 27
Extension of meaning of FTB or regular care child in a blended family case
27(1)
This section applies if:
(a)
2 individuals are members of the same couple; and
(b)
either or both of the individuals have a child (the
qualifying child
) from another relationship (whether before or after the 2 individuals became members of that couple).
27(2)
While the 2 individuals are members of that couple:
(a)
each qualifying child that is an FTB child, or regular care child, of one member of the couple is taken also to be an FTB child, or regular care child, (as the case requires) of the other member of the couple; and
(b)
if the Secretary has determined, under section
35A or
35B, one individual's percentage of care for the qualifying child during a care period (whether before or after the 2 individuals became members of that couple) - the Secretary is taken to have determined the same percentage to be the other individual's percentage of care for the child during that period.
History
S 27(2) amended by No 65 of 2010, s 3 and Sch 2 item 17, by substituting para (b), effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading. Para (b) formerly read:
(b)
if, under subsection 22(6A), the Secretary determines (whether before or after the 2 individuals became members of that couple) a percentage of a period during which the qualifying child was, or will be, in the care of one member of the couple - the Secretary is taken to have determined that the child was, or will be, in the care of both members of the couple during that percentage of the period.
S 27 substituted by No 146 of 2006, s 3 and Sch 8 item 26, effective 1 July 2008. S 27 formerly read:
SECTION 27 Extension of meaning of FTB child in a blended family case
27
If:
(a)
2 individuals are members of the same couple; and
(b)
either or both of the individuals have a child (the
qualifying child
) from another relationship (whether before or after the 2 individuals became members of that couple);
each qualifying child that is an FTB child of one member of the couple while the 2 individuals are members of that couple is taken also to be an FTB child of the other member of the couple.
SECTION 28
Eligibility for family tax benefit of members of a couple in a blended family
28(1)
If the Secretary is satisfied that:
(a)
2 individuals who are members of the same couple (
person A
and
person B
) would each be eligible for family tax benefit for 2 or more FTB children during a period but for subsection
26(1); and
(b)
at least one of the children is a child of a previous relationship of person A; and
(c)
at least one of the other children is:
(i)
a child of the relationship between person A and person B; or
(ii)
a child of a previous relationship of person B;
the Secretary may:
(d)
determine that person A and person B are both eligible for family tax benefit for the children for the period; and
(e)
determine person A's and person B's percentage of the family tax benefit for the children.
History
S 28(1) amended by No 45 of 2000. For transitional provisions see note under s 22A.
28(2)
The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid family tax benefit for the period.
28(3)
For the purposes of this section:
(a)
an FTB child of an individual is a
child of a previous relationship
of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual's partner; and
(b)
a child is a
child of the relationship of 2 individuals
who are members of a couple if the child is an immediate child of both members of the couple; and
(c)
an FTB child of an individual is an
immediate child
of the individual if:
(i)
the child is the natural child, adopted child or relationship child of the individual; or
(ii)
the individual is legally responsible for the child.
History
S 28(3) amended by No 144 of 2008, s 3 and Sch 6 item 19, by substituting "natural child, adopted child or relationship child" for "natural or adopted child" in para (c)(i), effective 1 July 2009.
SECTION 29
29
Eligibility for family tax benefit of separated members of a couple for period before separation
If the Secretary is satisfied that:
(a)
2 individuals are not members of the same couple (
person A
and
person B
); and
(b)
during a period in the past when person A and person B were members of the same couple, they had an FTB child or children; and
(c)
but for subsection
26(1), person A and person B would both be eligible for family tax benefit for the FTB child or children for that period;
the Secretary may:
(d)
determine that person A and person B are both eligible for family tax benefit for the child or children for that period; and
(e)
determine person A's and person B's percentage of the family tax benefit for the child or children for that period.
History
S 29 amended by No 45 of 2000, s 3 Sch 1 item 10, by omitting ``, such that each of those percentages is a multiple of 5%'' from para (e). For transitional provisions see note under s 22A.
SECTION 30
30
Only 1 individual eligible for family tax benefit on the same day
(Repealed by No 45 of 2000)
History
S 30 repealed by No 45 of 2000, s 3 Sch 1 item 11. For transitional provisions see note under s 22A. S 30 formerly read:
Only 1 individual eligible for family tax benefit on the same day
30(1)
If, apart from this section, 2 or more individuals (none of whom are members of the same couple and none of whom are living together) would, on the same day, be eligible for family tax benefit in respect of an FTB child, only one individual is eligible.
History
S 30(1) amended by No 83 of 1999, s 3 and Sch 2 item 12, by substituting "on the same day" for "at the same time", effective 1 July 2000.
30(2)
The individual who is eligible is the one determined by the Secretary to be eligible, having regard to the living arrangements for the child.
Subdivision B-Eligibility of individuals for family tax benefit where death occurs
SECTION 31
Continued eligibility for family tax benefit if an FTB or regular care child dies
31(1)
This section applies if:
(a)
an individual is eligible for family tax benefit (except under section
33) in respect of one or more FTB children or regular care children; and
(b)
one of the children dies; and
(c)
in a case where the individual is eligible for family tax benefit in respect of more than one child immediately before the child mentioned in paragraph (1)(b) died - the individual's rate of family tax benefit would decrease as a result of the child's death.
History
S 31(1) amended by No 146 of 2006, s 3 and Sch 8 items 27 to 29, by inserting "or regular care children" after "FTB children" in para (a) and altering the section heading by inserting "or regular care" after "FTB", substituting "the children" for "the FBT children" in para (b) and substituting "one child immediately before the child mentioned in paragraph (1)(b) died" for "one FTB child immediately before the child died" in para (c), effective 1 July 2008.
Individual remains eligible for family tax benefit for 14 weeks after the death of the child
31(2)
The individual is eligible for family tax benefit, at a rate worked out under section
64, for each day in the period of 14 weeks beginning on the day the child died. This subsection has effect subject to subsection (3) of this section and to section
32.
14 weeks reduced in certain circumstances
31(3)
The period for which the individual is eligible for family tax benefit under subsection (2) does not include:
(a)
if the child had turned 16 when the child died - any day on which the Secretary is satisfied the child would not have been a senior secondary school child if the child had not died; or
(b)
if the child had not turned 16 when the child died - any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died.
(c)
(Repealed by No 14 of 2014)
History
S 31(3) amended by No 14 of 2014, s 3 and Sch 3 items 13 and 14, by substituting "16" for "18 and was a senior secondary school child" in para (a) and substituting para (b) for para (b) and (c), effective 1 May 2014. For application and saving provisions see note under s 17B. Para (b) and (c) formerly read:
(b)
if the child had not turned 18 and was a senior secondary school child when the child died - any day on which the child would have been aged 18, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died; or
(c)
if the child was not a senior secondary school child when the child died - any day on which the child would have been aged 18 if the child had not died.
S 31(3) amended by No 98 of 2012, s 3 and Sch 3 item 5, by substituting para (a) to (c) for para (a) and (b), effective 1 January 2013. For application provisions, see note under s 22(4). Para (a) and (b) formerly read:
(a)
if the child was aged 21 and undertaking full-time study or studying overseas full-time when the child died - any day on which the child would have been aged 22 if the child had not died; or
(b)
in any other case-any day on which the child would have been aged 21 if the child had not died.
S 31(3) amended by No 49 of 2012, s 3 and Sch 6 item 3, by inserting "or studying overseas full-time" in para (a), applicable in relation to deaths occurring on or after 1 January 2012.
S 31(3) amended by No 52 of 2011 (as amended by No 98 of 2012), s 3 and Sch 1 item 2, by substituting para (a), applicable for the purposes of working out whether family tax benefit, and how much family tax benefit, is payable for a day that is on or after 1 January 2012. Para (a) formerly read:
(a)
if the child was undertaking full-time study or was studying overseas full-time at the time the child died-any day on which the child would have been aged 25 if the child had not died; or
S 31(3) amended by No 34 of 2011, s 3 and Sch 5 item 9, by inserting "or was studying overseas full-time" in para (a), applicable in relation to deaths occurring on or after 26 May 2011.
Eligibility during the period to which subsection (2) applies is sole eligibility
31(4)
Except as mentioned in subsection (2), the individual is not eligible for family tax benefit in respect of any FTB children, or regular care children, of the individual during the period to which subsection (2) applies.
History
S 31(4) amended by No 146 of 2006, s 3 and Sch 8 item 30, by inserting ", or regular care children," after "FTB children", effective 1 July 2008.
SECTION 32
Eligibility for a single amount of family tax benefit if an FTB or regular care child dies
Instalment case
32(1)
If:
(a)
the individual to whom section
31 applies was, immediately before the child concerned died, entitled to be paid family tax benefit by instalment; and
(b)
the individual, on any day (the
request day
) during the period (the
section 31 accrual period
) for which the individual is eligible for family tax benefit under that section, makes a claim, under Part
3 of the
A New Tax System (Family Assistance) (Administration) Act 1999, for payment of family tax benefit because of the death of a person, stating that the individual wishes to become eligible for a single amount of family tax benefit under this subsection;
then:
(c)
the individual is eligible for a single amount of family tax benefit worked out under subsection
65(1); and
(d)
the period for which the individual is eligible for family tax benefit under subsection
31(2) does not include the lump sum period mentioned in subsection
65(1).
Other cases
32(2)
If:
(a)
the individual to whom section
31 applies was, immediately before the child concerned died, not entitled to be paid family tax benefit by instalment; and
(b)
apart from this subsection, the period for which the individual is eligible for family tax benefit under subsection
31(2) extends over 2 income years;
then:
(c)
the individual is eligible for a single amount of family tax benefit for the period falling in the second of those income years worked out under subsection
65(3); and
(d)
the period for which the individual is eligible for family tax benefit under subsection
31(2) does not include the period falling in the second of those income years.
History
S 32(2) amended by No 49 of 2012, s 3 and Sch 6 item 5, by substituting para (b), applicable in relation to deaths occurring on or after 26 May 2012. Para (b) formerly read:
(b)
the period of 14 weeks beginning on the day the child died extends over 2 income years;
SECTION 33
Eligibility for family tax benefit if an eligible individual dies
Eligibility other than because of the death of an FTB or regular care child
33(1)
If:
(a)
an individual is eligible for an amount (the
subject amount
) of family tax benefit (except because of section
31 or
32 applying in relation to the death of an FTB child or a regular care child); and
(b)
the individual dies; and
(c)
before the individual died, the subject amount had not been paid to the individual (whether or not a claim under Part
3 of the
A New Tax System (Family Assistance) (Administration) Act 1999 had been made); and
(d)
another individual makes a claim under that Part for payment of family tax benefit because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and
(e)
the Secretary considers that the other individual ought to be eligible for that much of the subject amount;
the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.
History
S 33(1) amended by No 146 of 2006, s 3 and Sch 8 item 31, by inserting "or a regular care child" after "FTB child" in para (a) and altering the s 33(1) heading by inserting "or regular care" after "FTB", effective 1 July 2008.
S 33(1) amended by No 83 of 1999, s 3 and Sch 2 items 13 to 15, by substituting ``so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died'' for ``the subject amount'' in para (d), ``that much of the subject amount'' for ``the subject amount'' in para (e) and ``that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount'' for `` the subject amount and no-one else is, or can become, eligible for or entitled to be paid that amount'' in the continuing text, effective 1 July 2000.
Eligibility because of the death of an FTB or regular care child
33(2)
If:
(a)
an individual dies; and
(b)
either:
(i)
before the individual's death, the individual was eligible for an amount (the
subject amount
) of family tax benefit under section 31 or 32 in relation to the death of an FTB child or regular care child, and the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 had been made); or
(ii)
the individual died at the same time as the FTB child or regular care child, and would have been so eligible for the subject amount if the individual had not died; and
(c)
another individual makes a claim under that Part for payment of family tax benefit because of the death of a person, stating that the individual wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and
(d)
the Secretary considers that the other individual ought to be eligible for that much of the subject amount;
that much of the subject amount and no-oneelse is, or can become, eligible for or entitled to be paid any of the subject amount.
History
S 33(2) amended by No 146 of 2006, s 3 and Sch 8 item 32, by inserting "or regular care child," after "FTB child" in para (b)(i) and (ii) and altering the heading by inserting "or regular care" after "FTB", effective 1 July 2008.
S 33(2) amended by No 45 of 2000, s 3 Sch 1 items 12 to 14, by substituting ``much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died'' for ``the subject amount'' in para (c); substituting ``that much of the subject amount'' for ``the subject amount'' in para (d); and substituting ``that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount'' for ``the subject amount and no-one else is, or can become, eligible for or entitled to be paid that amount''. For transitional provisions see note under s 22A.
Subdivision C - Eligibility of approved care organisations for family tax benefit
SECTION 34
When an approved care organisation is eligible for family tax benefit
34(1)
An approved care organisation is eligible for family tax benefit in respect of an individual if:
(a)
the individual:
(i)
is aged under 16; or
(ii)
has turned 16 and is a senior secondary school child; and
(iii)
(Repealed by No 14 of 2014)
(b)
the individual is a client of the organisation; and
(c)
the individual is an Australian resident.
History
S 34(1) amended by No 14 of 2014, s 3 and Sch 3 item 15, by substituting para (a)(ii) for para (a)(ii) and (iii), effective 1 May 2014. For application and saving provisions see note under s 17B. Para (a)(ii) and (iii) formerly read:
(ii)
has turned 16 but is aged under 18 and satisfies or is exempt from the FTB activity test; or
(iii)
has turned 18 and is a senior secondary school child; and
S 34(1) amended by No 98 of 2012, s 3 and Sch 3 item 6, by substituting para (a)(ii) and (iii), effective 1 January 2013. For application provisions, see note under s 22(4). Para (a)(ii) and (iii) formerly read:
(ii)
has turned 16 but is aged under 21 and satisfies or is exempt from the FTB activity test; or
(iii)
is aged 21 and is undertaking full-time study or is studying overseas full-time; and
]
S 34(1) amended by No 52 of 2011 (as amended by No 98 of 2012), s 3 and Sch 1 item 3, by substituting "is aged 21" for "has turned 21 but is aged under 25" in para (a)(iii), applicable for the purposes of working out whether family tax benefit, and how much family tax benefit, is payable for a day that is on or after 1 January 2012.
S 34(1) amended by No 34 of 2011, s 3 and Sch 5 item 10, by inserting "or is studying overseas full-time" in para (a)(iii), applicable in relation to working out an individual's or approved care organisation's entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011.
S 34(1) amended by No 129 of 2009, s 3 and Sch 1 item 10, by substituting para (a), effective 1 January 2010. For application and transitional provisions, see note under s 17B. Para (a) formerly read:
(a)
the individual:
(i)
is aged under 21; or
(ii)
is aged under 25 and is undertaking full-time study; and
34(2)
However, an approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in section
35.
Expanded meaning of client of an organisation
34(3)
For the purposes of paragraph (1)(b), if:
(a)
an organisation that is not an approved care organisation is providing residential care services to young people in Australia; and
(b)
an approved care organisation is co-ordinating the provision of those services;
the young people are taken to be clients of the approved care organisation.
SECTION 35
When an approved care organisation is not eligible for family tax benefit
35(1)
An approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in this table:
When an approved care organisation is not eligible for family tax benefit at a particular time
|
|
If the individual is aged:
|
then the approved care organisation is not eligible for family tax benefit in respect of the individual if:
|
1 |
(Repealed by No 14 of 2014) |
|
|
2 |
16 or more |
the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme, unless subsection (1A) applies to the individual. |
3 |
any age |
the individual, or someone on behalf of the individual, is, at the particular time, receiving: |
|
|
(a) |
a social security pension; or |
|
|
(b) |
a social security benefit; or |
|
|
(c) |
payments under a program included in the programs known as Labour Market Programs. |
History
S 35(1) amended by No 73 of 2019, s 3 and Sch 1 item 4, by inserting ", unless subsection (1A) applies to the individual" in table item 2, column headed "then the approved care organisation is not eligible for family tax benefit in respect of the individual if:", applicable in relation to working out eligibility for family tax benefit for days on or after 1 January 2020.
S 35(1) amended by No 14 of 2014, s 3 and Sch 3 items 16 and 17, by repealing table item 1 and substituting cell at table item 2, column headed "then the approved care organisation is not eligible for family tax benefit in respect of the individual if:", effective 1 May 2014. For application and saving provisions see note under s 17B. The table items formerly read:
1 |
5 or more and less than 16 |
(a) |
none of the following subparagraphs applies:
(i) the individual is undertaking full-time study;
(ii) the individual is studying overseas full-time;
(iii) the individual is undertaking primary education; and |
| |
(b) |
the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut-out amount (see subsection (3)) |
2 |
16 or more |
(a) |
if the individual is not a senior secondary school child - the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut-out amount (see subsection (3)); or |
|
|
(b) |
the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme. |
S 35(1) amended by No 50 of 2011, s 3 and Sch 2 item 5, by inserting "if the individual is not a senior secondary school child -" in para (a) of the cell at table item 2, column headed "then the approved care organisation is not eligible for family tax benefit in respect of the individual if:", applicable in relation to working out if an approved care organisation is eligible for family tax benefit for days on or after 1 January 2012.
S 35(1) amended by No 34 of 2011, s 3 and Sch 5 item 11, by substituting para (a) of the cell at table item 1, column headed "then the approved care organisation is not eligible for family tax benefit in respect of the individual if:", applicable in relation to working out an individual's or approved care organisation's entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011. Para (a) formerly read:
(a)
the individual is not undertaking full-time study or primary education; and
S 35(1) amended by No 30 of 2003, s 3 and Sch 2 item 75, by inserting "or primary education" after "study" in para (a) of the third column of table item 1, effective 1 July 2000.
S 35(1) amended by No 45 of 2000, s 3 Sch 1 item 15, by substituting table items 2 and 3. For transitional provisions see note under s 22A. The table items formerly read:
2 |
16 or more |
|
the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut-out amount (see subsection (3)) |
3 |
any age |
the individual, or someone on behalf of the individual, is at the particular time receiving: |
|
|
(a) |
a social security pension; or |
|
|
(b) |
a social security benefit; or |
|
|
(c) |
payments under a program included in the programs known as Labour Market Programs; or |
|
|
(d) |
payments under a prescribed educational scheme |
35(1A)
This subsection applies to an individual if:
(a)
the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under the ABSTUDY scheme; and
(b)
the payments are being paid on the basis that the individual:
(i)
is undertaking full-time study at a secondary school (within the meaning of the Student Assistance Act 1973); and
(ii)
is, in accordance with the ABSTUDY scheme, a student approved to live away from home; and
(iii)
is boarding away from home for the purposes of attending the school.
Note:
For
undertaking full-time study
, see subsection 3(1).
History
S 35(1A) inserted by No 73 of 2019, s 3 and Sch 1 item 5, applicable in relation to working out eligibility for family tax benefit for days on or after 1 January 2020.
35(2)
An approved care organisation is also not eligible for family tax benefit in respect of an individual if anyone else is eligible for family tax benefit in respect of the individual.
35(2A)
(Repealed by No 14 of 2014)
History
S 35(2A) repealed by No 14 of 2014, s 3 and Sch 3 item 18, effective 1 May 2014. For application and saving provisions see note under s 17B. S 35(2A) formerly read:
35(2A)
For the purposes of subsection (1), an individual is taken to be undertaking primary education if the individual is:
(a)
participating in a course of primary education; or
(b)
enrolled to participate in such a course.
S 35(2A) inserted by No 30 of 2003, s 3 and Sch 2 item 76, effective 1 July 2000.
35(3)
(Repealed by No 14 of 2014)
History
S 35(3) repealed by No 14 of 2014, s 3 and Sch 3 item 18, effective 1 May 2014. For application and saving provisions see note under s 17B. S 35(3) formerly read:
Definition
35(3)
In subsection (1):
cut-out amount
means $11,233.
History
Definition of "cut-out amount" substituted by No 29 of 2005, s 3 and Sch 2 item 2, applicable in relation to family tax benefit for the 2005-2006 income year or a later income year. The definition formerly read:
cut-out amount
means the sum of:
(a)
the amount specified in column 2 of item 2 of the table in clause 30 of Schedule 1 divided by 0.3; and
(b)
the amount specified in clause 33 of that Schedule.
Subdivision D - Determination of percentage of care
History
Subdiv D inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. Act No 65 of 2010 contains the following transitional and application provisions:
100 Definitions
100
In the Part:
Assessment Act
means the Child Support (Assessment) Act 1989.
commencement day
means the day on which this Schedule commences. [ie 1 July 2010]
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
Registration and Collection Act
Act means the Child Support (Registration and Collection) Act 1988.
Division 3 - Amendments of the family assistance law
107 Transitional - existing percentage of care under the Family Assistance Act
(1)
This item applies if:
(a)
before the commencement day, the Secretary has determined (the
existing care determination
), under subsection 22(6A) of the Family Assistance Act, a percentage of a period during which a child was, or will be, in the care of an individual; and
(b)
the individual's percentage of care under the existing care determination applies immediately before the commencement day.
(2)
The existing care determination is taken to have been revoked immediately before the commencement day.
(3)
The Secretary is taken, on the commencement day, to have determined (the
new care determination
) under section 35B of the Family Assistance Act, as inserted by this Act, a percentage that is equal to the individual's percentage of care under the existing care determination to be the individual's percentage of care for the child during the period.
(4)
Sections 35C and 35D of the Family Assistance Act, as inserted by this Act, are taken not to have applied in relation to the individual.
(5)
The individual's percentage of care for the child under the new care determination applies, for the purposes of the Family Assistance Act as amended by this Act, on and from the commencement day unless a revocation of the determination under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act, takes effect.
(6)
The new care determination may be revoked under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act, in the same way, and in the same circumstances, in which a determination made under Subdivision D of that Division, as inserted by this Act, may be revoked.
(7)
If:
(a)
the new care determination is revoked under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act; and
(b)
the date of effect of the revocation under that Subdivision would, apart from this subitem, be a day before the commencement day;
then, despite that Subdivision, the revocation of the determination takes effect at the beginning of the commencement day.
(8)
If:
(a)
the new care determination is revoked under Subdivision E of Division 1 of Part 3 of the Family Assistance Act, as inserted by this Act; and
(b)
on the revocation of the new care determination, another determination of the individual's percentage of care for the child during the care period is made under section 35A or 35B of the Family Assistance Act, as inserted by this Act; and
(c)
the application day for the other determination would, apart from this subitem, be a day before the commencement day;
then, despite subsections 35K(2) and (3) of the Family Assistance Act as inserted by this Act, the application day for the other determination is the commencement day.
(9)
Sections 54K and 54L of the Assessment Act do not apply in relation to the new care determination.
(10)
The Secretary is taken, on the commencement day, to have notified the individual of the effect of this item.
108 Transitional - family tax benefit for a past period
(1)
This item applies if:
(a)
a claim under Part 3 of the Family Assistance Administration Act for payment of family tax benefit for a past period is made before, on or after the commencement day; and
(b)
the past period occurs before the commencement day.
(2)
Despite the amendments made by this Schedule to the Family Assistance Act and the Family Assistance Administration Act, those Acts, as in force immediately before the commencement day, continue to apply in relation to the claim as if those amendments had not been made.
109 Transitional - pending family tax benefit claims
(1)
This item applies if:
(a)
a claim under Part 3 of the Family Assistance Administration Act for payment of family tax benefit was made before the commencement day; and
(b)
the claim is not a claim for payment of family tax benefit for a past period; and
(c)
the claim has not been determined before the commencement day.
(2)
Despite the amendments made by this Schedule to the Family Assistance Act and the Family Assistance Administration Act, those Acts, as in force immediately before the commencement day, continue to apply in relation to the claim as if those amendments had not been made.
(3)
If the Secretary makes a determination under subsection 22(6A) of the Family Assistance Act, as it continues to apply under subitem (2) in relation to the claim, the Secretary is taken, for the purposes of item 107 of this Schedule, to have made the determination before the commencement day.
110 Application - sections 35A and 35B of the Family Assistance Act
(1)
Sections 35A and 35B of the Family Assistance Act, as inserted by this Act, apply in relation to a claim under Part 3 of the Family Assistance Administration Act that is made on or after the commencement day.
(2)
Subitem (1) does not apply to a claim under that Part if:
(a)
the claim is a claim for payment of family tax benefit for a past period; and
(b)
the past period occurs before the commencement day.
111 Application - section 35T of the Family Assistance Act
111
Section 35T of the Family Assistance Act, as inserted by this Act, applies in relation to a determination that is made under Subdivision B of Division 4 of Part 5 of the Assessment Act, as inserted by this Act, on or after the commencement day.
SECTION 35A
Determination of percentage of care - child is not in the adult's care
Initial determination
35A(1)
If:
(a)
the Secretary is satisfied that an individual (the
adult
) has no care of a child but that:
(i)
the child is an FTB child of the adult under section 23; or
(ii)
the child would, under subsection 22(2), (3) or (4), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the
care period
) under a care arrangement relating to the child; and
(b)
the adult, or the partner of the adult, makes or has made a claim under Part
3 of the
A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in the care period; and
(c)
the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection
22(2),
(3) or
(4), an FTB child of the other individual or individuals; and
(d)
section
35C or
35G applies in relation to the adult;
History
S 35A(1) amended by No 36 of 2018, s 3 and Sch 1 item 5, by omitting ", 35D" after "section 35C" from para (d), applicable in relation to any change of care day that occurs on or after 23 May 2018.
S 35A(1) amended by No 98 of 2012, s 3 and Sch 3 item 7, by substituting "or (4)" for ", (4) or (6)" wherever occurring, effective 1 January 2013. For application provisions, see note under s 22(4).
Determination after revocation
35A(2)
If:
(a)
the Secretary revokes or suspends, under Subdivision E of this Division (except under paragraph
35PA(3)(b) or
35QA(3)(b)), a determination of an individual's (the adult) percentage of care for a child that was made under this section or section
35B; and
(b)
the Secretary is satisfied that the adult has no care of the child but that:
(i)
the child is an FTB child of the adult under section 23; or
(ii)
the child would, under subsection 22(2), (3) or (4), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the
care period
) under a care arrangement relating to the child; and
(c)
the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection
22(2),
(3) or
(4), an FTB child of the other individual or individuals; and
(d)
section
35C or
35G applies in relation to the adult; the Secretary must determine the adult's percentage of care for the child during the care period in accordance with that section.
History
S 35A(2) amended by No 36 of 2018, s 3 and Sch 1 items 6 and 7, by substituting "revokes or suspends, under Subdivision E of this Division (except under paragraph 35PA(3)(b) or 35QA(3)(b))," for "revokes, under Subdivision E of this Division," in para (a) and omitting ", 35D" after "section 35C" from para (d), applicable in relation to any change of care day that occurs on or after 23 May 2018.
S 35A(2) amended by No 98 of 2012, s 3 and Sch 3 item 7, by substituting "or (4)" for ", (4) or (6)" wherever occurring, effective 1 January 2013. For application provisions, see note under s 22(4).
S 35A inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. Act No 65 of 2010 contains the following application provisions:
110 Application - sections 35A and 35B of the Family Assistance Act
(1)
Sections 35A and 35B of the Family Assistance Act, as inserted by this Act, apply in relation to a claim under Part 3 of the Family Assistance Administration Act that is made on or after the commencement day.
(2)
Subitem (1) does not apply to a claim under that Part if:
(a)
the claim is a claim for payment of family tax benefit for a past period; and
(b)
the past period occurs before the commencement day.
For transitional provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35B
Determination of percentage of care - child is in the adult's care
Initial determination
35B(1)
If:
(a)
the Secretary is satisfied that there has been, or will be, a pattern of care for a child over a period (the
care period
) such that, for the whole, or for parts (including different parts), of the care period, the child was or will be, under subsection
22(2),
(3) or
(4), an FTB child of more than one individual; and
(b)
one of those individuals (the
adult
), or the partner of the adult, makes or has made a claim under Part
3 of the
A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in the care period; and
(c)
the adult is not a partner of at least one of the other individuals referred to in paragraph (a);
the Secretary must determine the adult's percentage of care for the child during the care period.
History
S 35B(1) amended by No 98 of 2012, s 3 and Sch 3 item 8, by substituting "or (4)" for ", (4) or (6)" in para (a), effective 1 January 2013. For application provisions, see note under s 22(4).
Determination after revocation
35B(2)
If:
(a)
the Secretary revokes or suspends, under Subdivision E of this Division (except under paragraph
35PA(3)(b) or
35QA(3)(b)), a determination of an individual's (the
adult
) percentage of care for a child that was made under section
35A or this section; and
(b)
the Secretary is satisfied that there has been, or will be, a pattern of care for the child over a period (the
care period
) such that, for the whole, or for parts (including different parts), of the care period, the child was or will be, under subsection
22(2),
(3) or
(4), an FTB child of the adult and at least one other individual; and
(c)
the adult is not a partner of at least one of those other individuals;
the Secretary must determine the adult's percentage of care for the child during the care period.
History
S 35B(2) amended by No 36 of 2018, s 3 and Sch 1 item 8, by substituting "revokes or suspends, under Subdivision E of this Division (except under paragraph 35PA(3)(b) or 35QA(3)(b))," for "revokes, under Subdivision E of this Division," in para (a), applicable in relation to any change of care day that occurs on or after 23 May 2018.
S 35B(2) amended by No 98 of 2012, s 3 and Sch 3 item 8, by substituting "or (4)" for ", (4) or (6)" in para (b), effective 1 January 2013. For application provisions, see note under s 22(4).
Percentage of care
35B(3)
The percentage determined under subsection (1) or (2) must be a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult has had, or will have, during the care period.
35B(4)
Despite subsection (3), if section
35C or
35G applies in relation to the adult, the Secretary must determine the adult's percentage of care under subsection (1) or (2) in accordance with that section.
History
S 35B(4) amended by No 36 of 2018, s 3 and Sch 1 item 9, by omitting ", 35D" after "section 35C", applicable in relation to any change of care day that occurs on or after 23 May 2018.
History
S 35B inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. Act No 65 of 2010 contains the following application provision:
110 Application - sections 35A and 35B of the Family Assistance Act
(1)
Sections 35A and 35B of the Family Assistance Act, as inserted by this Act, apply in relation to a claim under Part 3 of the Family Assistance Administration Act that is made on or after the commencement day.
(2)
Subitem (1) does not apply to a claim under that Part if:
(a)
the claim is a claim for payment of family tax benefit for a past period; and
(b)
the past period occurs before the commencement day.
For transitional provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35C
Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with
35C(1)
This section applies in relation to an individual (the
adult
) if:
(a)
a care arrangement applies in relation to a child; and
(b)
the Secretary is satisfied that the actual care of the child that the adult has had, or will have, during a care period does not comply with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil); and
(c)
an individual who has reduced care of the child is taking reasonable action to ensure that the care arrangement is complied with.
Note:
This section does not apply in certain circumstances, see section 35F.
History
S 35C(1) amended by No 36 of 2018, s 3 and Sch 1 item 10, by substituting "is taking" for "has taken" in para (c), applicable in relation to any change of care day that occurs on or after 23 May 2018.
2 percentages of care in relation to the adult
35C(2)
Subject to subsection (5), the Secretary must determine, under section
35A or
35B, 2 percentages of care in relation to the adult.
History
S 35C(2) amended by No 98 of 2012, s 3 and Sch 5 item 6, by substituting "Subject to subsection (5), the" for "The", applicable in relation to care periods beginning on or after 1 July 2012 (whether the care arrangement came into existence before, on or after 1 July 2012).
35C(3)
The first percentage of care is to be a percentage that corresponds with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil).
35C(4)
The second percentage of care is to be:
(a)
if section
35A applies in relation to the adult - 0%; or
(b)
if section
35B applies in relation to the adult - a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult would have during the care period if the action referred to in paragraph (1)(c) were not to succeed.
Single percentage of care in relation to the adult
35C(5)
If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may determine, under section
35A or
35B, a single percentage of care in relation to the adult.
History
35C(5) inserted by No 98 of 2012, s 3 and Sch 5 item 7, applicable in relation to care periods beginning on or after 1 July 2012 (whether the care arrangement came into existence before, on or after 1 July 2012).
35C(6)
The single percentage of care is to be:
(a)
if section
35A applies in relation to the adult-0%; or
(b)
if section
35B applies in relation to the adult - a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult would have during the care period if the action referred to in paragraph (1)(c) were not to succeed.
History
35C(6) inserted by No 98 of 2012, s 3 and Sch 5 item 7, applicable in relation to care periods beginning on or after 1 July 2012 (whether the care arrangement came into existence before, on or after 1 July 2012).
History
S 35C inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35D
35D
Percentage of care if action taken to make a new care arrangement in relation to a child
(Repealed by No 36 of 2018)
History
S 35D repealed by No 36 of 2018, s 3 and Sch 1 item 11, applicable in relation to any change of care day that occurs on or after 23 May 2018. S 35D formerly read:
SECTION 35D Percentage of care if action taken to make a new care arrangement in relation to a child
35D(1)
This section applies in relation to an individual (the
adult
) if:
(a)
a care arrangement (the
current care arrangement
) applies in relation to a child; and
(b)
the Secretary is satisfied that the actual care of the child that the adult has had, or will have, during the care period does not comply with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil); and
(c)
an individual who has reduced care of the child:
(i)
has not taken reasonable action to ensure that the current care arrangement is complied with; but
(ii)
has taken reasonable action to make another care arrangement (the
new care arrangement
) in relation to the child; and
(d)
the Secretary is satisfied that, if the new care arrangement were to be made, the extent of care that the individual who has reduced care of the child would have under that arrangement during the care period would be:
(i)
more than the actual care of the child that the Secretary is satisfied that the individual has had, or will have, during that period; but
(ii)
less than the extent of care of the child that the individual should have had, or is to have, under the current care arrangement during that period; and
(e)
the Secretary is satisfied that special circumstances exist in relation to the individual who has reduced care of the child.
Note:
This section does not apply in certain circumstances, see section 35F.
35D(2)
The Secretary must determine, under section 35A or 35B, 2 percentages of care in relation to the adult.
35D(3)
The first percentage of care is to be a percentage that corresponds with the extent of care of the child that the adult would have under the new care arrangement during the care period if it were to be made.
35D(4)
The second percentage of care is to be:
(a)
if section 35A applies in relation to the adult - 0%; or
(b)
if section 35B applies in relation to the adult - a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult would have during the care period if the new care arrangement were not to be made.
S 35D inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35E
Application of section 35C in relation to claims for family tax benefit for a past period
Initial determination
35E(1)
If:
(a)
the Secretary is required by section
35A or
35B to determine an individual's percentage of care for a child; and
(b)
subsection
35A(1) or
35B(1) applies; and
(c)
the claim referred to in paragraph
35A(1)(b) or
35B(1)(b) is a claim for payment of family tax benefit for a past period;
section 35C applies in relation to the individual as if the determination were being made on the first relevant day of the past period.
History
S 35E(1) amended by No 36 of 2018, s 3 and Sch 1 item 13, by substituting "section 35C applies" for "sections 35C and 35D apply", applicable in relation to any change of care day that occurs on or after 23 May 2018.
Determination after revocation
35E(2)
If:
(a)
the Secretary is required by section
35A or
35B to determine (the
new determination
) an individual's percentage of care for a child; and
(b)
subsection
35A(2) or
35B(2) applies; and
(c)
the determination (the
earlier determination
) referred to in paragraph
35A(2)(a) or
35B(2)(a) relates to a claim for payment of family tax benefit for a past period;
section 35C applies in relation to the individual as if the new determination were being made on the relevant day after the revocation of the earlier determination.
History
S 35E(2) amended by No 36 of 2018, s 3 and Sch 1 item 13, by substituting "section 35C applies" for "sections 35C and 35D apply", applicable in relation to any change of care day that occurs on or after 23 May 2018.
History
S 35E inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions seenote under Pt 3 Div 1 Subdiv D heading.
SECTION 35F
Section 35C does not apply in certain circumstances
35F(1)
Section
35C does not apply in relation to an individual in relation to whom a determination is to be or has been made under section
35A or
35B if:
(a)
for a claim referred to in paragraph
35A(1)(b) or
35B(1)(b) that is a claim for payment of family tax benefit for a past period - the first day of the past period is after the end of the maximum interim period for the determination; or
(b)
the day the claim referred to in paragraph
35A(1)(b) or
35B(1)(b) is made is after the end of the maximum interim period for the determination.
(c)
(Repealed by No 11 of 2024)
History
S 35F(1) amended by No 11 of 2024, s 3 and Sch 1 items 1 and 2, by substituting "the determination." for "the determination; or" in para (b) and repealing para (c), effective 29 March 2024. No 11 of 2024, s 3 and Sch 1 items 9, 10 and 12 contain the following application provisions:
9 Definitions
In this Part:
Child Support Act
means the Child Support (Assessment) Act 1989.
Child Support (Registration and Collection) Act
means the Child Support (Registration and Collection) Act 1988.
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance (Administration) Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
10 Application of amendments - family assistance
The amendments of the Family Assistance Act made by this Schedule apply in relation to a determination that is to be or has been made under section 35A or 35B of that Act on or after the commencement of this item if the change of care day for the individual, and the child, concerned occurs on or after that commencement.
…
12 Validation of percentage of care determinations - family assistance
(1)
If:
(a)
a determination that was made, or purportedly made, in relation to an individual and a child in the relevant period under section 35A or 35B of the Family Assistance Act for the purposes of section 35C of that Act would, apart from this item, be wholly or partly invalid or ineffective only because of the operation of paragraph 35F(1)(c) of that Act, as in force in that period; and
(b)
the change of care day for the individual and the child occurred in the relevant period;
then the determination, and any other decision covered by subitem (2), is as valid and effective, and is taken always to have been as valid and effective, as it would have been had section 35F of the Family Assistance Act, as amended by this Act, been in force during that period.
(2)
This subitem covers a decision that was made under the Family Assistance Act or the Family Assistance (Administration) Act in the relevant period in relation to the individual or another individual in connection with the making of the determination.
(3)
This item does not affect rights or liabilities arising between parties to proceedings heard and finally determined by a court before the commencement of this item, to the extent that those rights or liabilities arose from, or were affected by, a determination, or other decision, referred to in subitem (1).
(4)
In this item:
relevant period
means the period beginning on 23 May 2018 and ending at the end of the day before the commencement of this item.
…
Para (c) formerly read:
(c)
the Secretary has revoked the determination under section 35P or 35Q.
35F(2)
Section
35C also does not apply in relation to an individual in relation to whom a determination (a
later determination
) has been made under section
35A or
35B if:
(a)
an earlier determination determined the individual's percentage of care for a child under that section for the purposes of subsections
35C(3) and
(4); and
(b)
the later determination is made after the end of the maximum interim period for the earlier determination; and
(c)
the later determination relates to the same care arrangement as the earlier determination.
History
S 35F substituted by No 36 of 2018, s 3 and Sch 1 item 14, applicable in relation to any change of care day that occurs on or after 23 May 2018. S 35F formerly read:
SECTION 35F Sections 35C and 35D do not apply in certain circumstances
35F(1)
Sections 35C and 35D do not apply in relation to an individual if:
(a)
subsection 35A(1) or 35B(1) applies; and
(b)
either:
(i)
if the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit for a past period - the first day of the past period is 14 weeks or more after the change of care day for the individual; or
(ii)
otherwise - the day on which the claim referred to in that paragraph is or was made is 14 weeks or more after the change of care day for the individual.
35F(2)
If the Secretary is satisfied that special circumstances exist in relation to an individual who has reduced care of the child, the Secretary may determine that subsection (1) applies as if the reference to 14 weeks in subparagraph (1)(b)(i) or (ii) were a reference to such longer period as the Secretary determines to be appropriate.
35F(3)
The period determined under subsection (2) must not be more than 26 weeks.
S 35F inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35FA
Meaning of
interim period
35FA(1)
An
interim period
for a determination under section
35A or
35B of an individual's percentage of care for a child is (subject to subsection (4)) the period:
(a)
beginning on:
(i)
the individual's change of care day, unless subsection (2) applies; or
(ii)
if subsection (2) applies - the day specified in that subsection; and
(b)
ending:
(i)
as set out in the applicable item of the following table, unless subparagraph (ii), (iii) or (iv) applies; or
(ii)
if the individual referred to in paragraph 35C(1)(c) who has reduced care of the child ceases to take reasonable action to ensure that the care arrangement is complied with - on the day the individual so ceases; or
(iii)
if a care arrangement in relation to the child ceases to apply on a day - on that day; or
(iv)
if a care arrangement in relation to the child begins to apply on a day - on the day before that day.
Interim period
|
|
|
Item
|
If the following conditions are met …
|
the interim period ends …
|
1 |
(a) the care arrangement for the child is a court order;
(b) the Secretary is not satisfied that special circumstances exist in relation to the child;
(c) assuming table item 2 applied, the period that would apply under that item ends before the end of the period of 52 weeks starting on the day the court order first takes effect |
at the end of that 52 week period. |
2 |
(a) the care arrangement for the child is a court order;
(b) the Secretary is not satisfied that special circumstances exist in relation to the child;
(c) table item 1 does not apply |
at the end of:
(a) the period of 26 weeks starting on the change of care day, unless paragraph (b) applies; or
(b) the period of 14 weeks starting on the day the individual who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if:
(i) that 14 week period ends before the end of the 26 week period referred to in paragraph (a); and
(ii) the individual takes that reasonable action throughout that 14 week period. |
3 |
(a) the care arrangement for the child is a written agreement or a parenting plan;
(b) the Secretary is not satisfied that special circumstances exist in relation to the child;
(c) the change of care day occurs before the end of the period of 38 weeks after the day the agreement or plan first takes effect |
at the end of the period of 14 weeks starting on the change of care day. |
4 |
(a) the care arrangement for the child is a written agreement or a parenting plan;
(b) the Secretary is not satisfied that special circumstances exist in relation to the child;
(c) the change of care day occurs after the end of the period of 38 weeks, but before the end of the period of 48 weeks, starting on the day the agreement or plan first takes effect |
at the end of:
(a) the period of 14 weeks starting on the change of care day, unless paragraph (b) applies; or
(b) the period of 4 weeks starting on the day the individual who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if:
(i) that 4 week period began at or after the end of the period of 48 weeks starting on the day the agreement or plan first takes effect; and
(ii) that 4 week period ends before the end of the 14 week period referred to in paragraph (a); and
(iii) the individual takes that reasonable action throughout that 4 week period. |
5 |
(a) the care arrangement for the child is a written agreement or a parenting plan;
(b) the Secretary is not satisfied that special circumstances exist in relation to the child;
(c) the change of care day occurs after the end of 48 weeks after the agreement or plan first takes effect |
at the end of:
(a) the period of 14 weeks starting on the change of care day, unless paragraph (b) applies; or
(b) the period of 4 weeks starting on the day the individual who has increased care of the child began continuously taking reasonable action to participate in family dispute resolution if:
(i) that 4 week period ends before the end of the 14 week period referred to in paragraph (a); and
(ii) the individual takes that reasonable action throughout that 4 week period. |
6 |
the Secretary is satisfied that special circumstances exist in relation to the child |
on the day determined by the Secretary, being a day before the day the period would otherwise end if the special circumstances did not exist in relation to the child. |
Beginning of later interim periods
35FA(2)
If:
(a)
an interim period for the determination ends under item 2, 4 or 5 of the table in subsection (1) before the end of the maximum interim period for the determination; and
(b)
the individual referred to in paragraph
35C(1)(c) who has reduced care of the child is taking reasonable action to ensure that the care arrangement is complied with; and
(c)
the individual (the
second carer
) who has increased care of the child ceases to take reasonable action to participate in family dispute resolution before the end of the maximum interim period;
then a further interim period for the determination begins on the day the second carer ceases to take such reasonable action.
When an individual takes reasonable action to participate in family disputeresolution
35FA(3)
An individual who has increased care of a child
takes reasonable action to participate in family dispute resolution
if:
(a)
the individual:
(i)
initiates and participates in family dispute resolution; or
(ii)
participates in family dispute resolution that was initiated by the individual referred to in paragraph 35C(1)(c) who has reduced care of the child; and
(b)
in relation to determining whether an interim period begins on the change of care day for the individual - the individual takes an action referred to in paragraph (a) within a reasonable period of that day.
Determinations made before the end of a maximum interim period
35FA(4)
A determination under section
35A or
35B of an individual's percentage of care for a child does not have an interim period if the determination is made under that section before the end of the maximum interim period for another determination under either of those sections of the individual's percentage of care for the child (see sections
35PA and
35QA).
History
S 35FA inserted by No 36 of 2018, s 3 and Sch 1 item 14, applicable in relation to any change of care day that occurs on or after 23 May 2018.
SECTION 35G
Percentage of care if claim is made for payment of family tax benefit because of the death of a child
35G(1)
This section applies in relation to an individual (the
adult
) if:
(a)
the adult, or the partner of the adult, has made a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and
(b)
the claim relates to a child who has died; and
(c)
a determination (the
earlier determination
) of the adult's percentage of care for the child applied, immediately before the child's death, in relation to a claim by the adult or the partner for payment of family tax benefit by instalment.
35G(2)
The Secretary must determine, under section
35A or
35B, the adult's percentage of care for the child to be the percentage of care that applied under the earlier determination immediately before the child's death.
History
S 35G inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35GA
35GA
When an individual has increased care of a child
An individual has
increased care of a child if:
(a)
a care arrangement applies in relation to the child; and
(b)
the individual should have had, or is to have, an extent of care of the child under the care arrangement during a care period; and
(c)
the Secretary is satisfied that the actual care of the child that the individual has had, or is likely to have, during the care period is more than that extent of care.
History
S 35GA inserted by No 36 of 2018, s 3 and Sch 1 item 15, applicable in relation to any change of care day that occurs on or after 23 May 2018.
SECTION 35H
35H
When an individual has
reduced care of a child
An individual has
reduced care of a child
if:
(a)
a care arrangement applies in relation to the child; and
(b)
the individual should have had, or is to have, an extent of care of the child under the care arrangement during a care period; and
(c)
the Secretary is satisfied that the actual care of the child that the individual has had, or will have, during the care period is less than that extent of care.
History
S 35H inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35J
Working out actual care, and extent of care, of a child
35J(1)
The actual care of a child that an individual has had, or will have, during a care period may be worked out based on the number of nights that the Secretary is satisfied that the child was, or will be, in the care of the individual during the care period.
35J(2)
The extent of care of a child that an individual should have had, or is to have, under a care arrangement during a care period may be worked out based on the number of nights that the child should have been, or is to be, in the care of the individual during the care period under the care arrangement.
35J(3)
For the purposes of this section, a child cannot be in the care of more than one individual at the same time.
35J(4)
This section does not limit section
35B,
35C,
35GA or
35H.
History
S 35J(4) amended by No 36 of 2018, s 3 and Sch 1 item 16, by substituting ", 35GA" for ", 35D", applicable in relation to any change of care day that occurs on or after 23 May 2018.
History
S 35J inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35K
Days to which the percentage of care applies if section 35C did not apply in relation to an individual etc.
35K(1)
This section applies if a determination of an individual's percentage of care for a child during a care period is made under section
35A or
35B and:
(a)
section
35C did not apply in relation to the individual; or
(b)
all of the following apply:
(i)
section 35C did apply in relation to the individual;
(ii)
the determination (the
later determination
) was made while an earlier determination of the individual's percentage of care for the child was suspended under subsection 35PA(2) or 35QA(2);
(iii)
the earlier determination is still suspended under that subsection or the earlier determination was revoked under subsection 35PA(4) or 35QA(4);
(iv)
the later determination has not been revoked; or
(c)
section
35C did apply in relation to the individual but the determination made under section
35A or
35B determined a single percentage of care for the child for the purposes of subsection
35C(5); or
(d)
section
35G applied in relation to the individual.
Note:
For when section 35C does not apply, see section 35F.
History
S 35K(1) substituted by No 36 of 2018, s 3 and Sch 1 item 18, applicable in relation to any change of care day that occurs on or after 23 May 2018. S 35K(1) formerly read:
35K(1)
If:
(a)
a determination of an individual's percentage of care for a child during a care period is made under section 35A or 35B; and
(b)
eitherof the following apply:
(i)
sections 35C and 35D did not apply in relation to the individual;
(ii)
section 35G applied in relation to the individual;
the percentage of care applies on and from the application day unless a revocation of the determination under Subdivision E of this Division takes effect.
35K(1A)
The percentage of care applies on and from the application day until the day a revocation of the determination takes effect, or the suspension of the earlier determination ceases to have effect (except because the suspension is revoked), under Subdivision
E of this Division.
History
S 35K(1A) inserted by No 36 of 2018, s 3 and Sch 1 item 18, applicable in relation to any change of care day that occurs on or after 23 May 2018.
35K(2)
If subsection
35A(1) or
35B(1) applies in relation to the determination, the
application day
is:
(a)
if:
(i)
the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and
(ii)
the claim relates to a child who has died;
the day on which the claim referred to in that paragraph is or was made; or
(b)
otherwise - the first day of the care period.
35K(3)
If subsection
35A(2) or
35B(2) applies in relation to the determination, the
application day
is the first day of the care period that begins after the revocation of the determination referred to in paragraph
35A(2)(a) or
35B(2)(a) takes effect.
History
S 35K inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35L
Days to which the percentage of care applies if 2 percentages of care apply under section 35C in relation to an individual
35L(1)
This section applies if:
(a)
a determination of an individual's percentage of care for a child is made under section
35A or
35B; and
(b)
2 percentages of care were determined for the purposes of subsection
35C(2) in relation to the individual; and
(c)
the determination is not suspended under subsection
35PA(2) or
35QA(2).
35L(2)
Until a revocation of the determination takes effect, or a suspension of the determination takes effect, under Subdivision E of this Division:
(a)
the percentage of care referred to in subsection
35C(3) applies to each day in a care period that occurs in the interim period for the determination; and
(b)
the percentage of care referred to in subsection
35C(4) applies to each day in a care period that does not occur in the interim period for the determination.
History
S 35L substituted by No 36 of 2018, s 3 and Sch 1 item 19, applicable in relation to any change of care day that occurs on or after 23 May 2018. S 35L formerly read:
SECTION 35L Days to which the percentage of care applies if section 35C or 35D applied in relation to an individual
2 percentages of care
35L(1)
If:
(a)
a determination of an individual's percentage of care for a child is made under section 35A or 35B; and
(b)
section 35C or 35D applied in relation to the individual; and
(ba)
in accordance with subsection 35C(2) or 35D(2), 2 percentages of care are determined in relation to the individual;
then:
(c)
the percentage of care referred to in subsection 35C(3) or 35D(3) applies during the interim period for the determination unless a revocation of the determination under Subdivision E of this Division takes effect; and
(d)
the percentage of care referred to in subsection 35C(4) or 35D(4) applies after the end of the interim period for the determination unless a revocation of the determination under Subdivision E of this Division takes effect.
History
S 35L(1) amended by No 98 of 2012, s 3 and Sch 5 items 9 and 10, by inserting "and" at the end of para (b) and inserting para (ba), applicable in relation to care periods beginning on or after 1 July 2012 (whether the care arrangement came into existence before, on or after 1 July 2012).
35L(2)
The
interim period
for the determination:
(a)
starts on the application day for the determination; and
(b)
ends at the end of the earliest of the following days:
(i)
the day specified by the Secretary;
(ii)
if section 35C applied in relation to the individual - the day before the day on which the action referred to in paragraph 35C(1)(c) ends;
(iii)
if section 35D applied in relation to the individual - the day before the day on which the action referred to in subparagraph 35D(1)(c)(ii) ends;
(iv)
if a care arrangement in relation to the child begins to apply on a day after the application day for the determination - the day before the day on which the care arrangement begins to apply.
35L(3)
Subject to subsection (5), the day specified by the Secretary under subparagraph (2)(b)(i) must be the last day in the 14 week period, or such other longer period as is specified under subsection (4), that starts on the change of care day for the individual.
History
S 35L(3) amended by No 98 of 2012, s 3 and Sch 5 item 11, by substituting "Subject to subsection (5), the" for "The", applicable in relation to care periods beginning on or after 1 July 2012 (whether the care arrangement came into existence before, on or after 1 July 2012).
35L(4)
If the Secretary is satisfied that special circumstances exist in relation to the individual who has reduced care of the child, the Secretary may specify a period of up to 26 weeks for the purposes of subsection (3).
35L(5)
If the Secretary is satisfied that special circumstances exist in relation to the child, the day specified by the Secretary under subparagraph (2)(b)(i) may be a day that is earlier than the last day referred to in subsection (3).
History
S 35L(5) inserted by No 98 of 2012, s 3 and Sch 5 item 12, applicable in relation to care periods beginning on or after 1 July 2012 (whether the care arrangement came into existence before, on or after 1 July 2012).
Single percentage of care
35L(6)
If:
(a)
a determination of an individual's percentage of care for a child is made under section 35A or 35B; and
(b)
section 35C applied in relation to the individual; and
(c)
in accordance with subsection 35C(5), a single percentage of care is determined in relation to the individual;
the percentage of care applies on and from the application day unless a revocation of the determination under Subdivision E of this Division takes effect.
History
S 35L(6) inserted by No 98 of 2012, s 3 and Sch 5 item 12, applicable in relation to care periods beginning on or after 1 July 2012 (whether the care arrangement came into existence before, on or after 1 July 2012).
S 35L inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35M
35M
Rounding of a percentage of care
If an individual's percentage of care determined under this Subdivision is not a whole percentage:
(a)
if the percentage is greater than 50% - the percentage is rounded up to the nearest whole percentage; and
(b)
if the percentage is less than 50% - the percentage is rounded down to the nearest whole percentage.
History
S 35M inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35N
Guidelines about the making of determinations
35N(1)
The Secretary may, by legislative instrument, make guidelines relating to the making of determinations under this Subdivision.
35N(2)
In making a determination under this Subdivision, the Secretary must have regard to any guidelines in force under subsection (1).
History
S 35N inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
Subdivision E - Revocation and suspension of determination of percentage of care
History
Subdiv E heading substituted by No 36 of 2018, s 3 and Sch 1 item 20, applicable in relation to any change of care day that occurs on or after 23 May 2018. The heading formerly read:
Subdivision E - Revocation of determination of percentage of care
Subdiv E inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35P
Determination must be revoked if there is a change to the individual's shared care percentage
35P(1)
The Secretary must revoke a determination of an individual's percentage of care (the
existing percentage of care
) for a child made under section
35A or
35B if:
(a)
the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's existing percentage of care for the child; and
(b)
the Secretary is satisfied:
(i)
that the individual's shared care percentage for the child would change if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child; or
(ii)
that, if the Secretary were to determine under that section another percentage to be the individual's percentage of care for the child, the other percentage would not be in the same percentage range as the individual's existing percentage of care; and
(c)
subsection
(2) applies in relation to the individual.
Note:
The Secretary must make another determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).
35P(2)
This subsection applies in relation to an individual if:
(a)
section
35C did not apply in relation to the individual; or
(b)
section
35C did apply in relation to the individual but the maximum interim period for the determination has ended; or
(c)
all of the following apply:
(i)
section 35C did apply in relation to the individual;
(ii)
the maximum interim period for an earlier determination of the individual's percentage of care for the child has not ended;
(iii)
an interim period for the earlier determination does not currently apply;
(iv)
the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision.
Note:
For when section 35C does not apply, see section 35F.
History
S 35P(2) amended by No 11 of 2024, s 3 and Sch 1 item 3, by omitting "disregarding paragraph 35F(1)(c)," before "section 35C" from para (a), effective 29 March 2024. For application provisions, see note under s 35F.
35P(3)
The revocation of the determination takes effect at the end of:
(a)
if the change of care day for the individual occurs during an interim period for the determination - the day on which the interim period ends; or
(b)
otherwise - the day before the change of care day for the individual.
History
S 35P substituted by No 36 of 2018, s 3 and Sch 1 item 21, applicable in relation to any change of care day that occurs on or after 23 May 2018. S 35P formerly read:
SECTION 35P Determination must be revoked if there is a change to the individual's shared care percentage etc.
35P(1)
If:
(a)
a determination of an individual's percentage of care (the
existing percentage of care
) for a child has been made under section 35A or 35B; and
(b)
if section 35C or 35D applied in relation to the individual - the interim period for the determination has ended; and
(c)
the Secretary or the Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's existing percentage of care for the child; and
(d)
the Secretary is satisfied:
(i)
that the individual's shared care percentage for the child would change if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child; or
(ii)
that, if the Secretary were to determine under that section another percentage to be the individual's percentage of care for the child, the other percentage would not be in the same percentage range as the individual's existing percentage of care;
the Secretary must revoke the determination.
Note:
The Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).
35P(2)
Each of the following is a
percentage range
:
(a)
0% to less than 14%;
(b)
14% to less than 35%;
(c)
48% to 52%;
(d)
more than 65% to 86%;
(e)
more than 86% to 100%.
35P(3)
The revocation of the determination takes effect at the end of:
(a)
if the change of care day for the individual occurs during the interim period for the determination - the day on which the interim period ends; or
(b)
otherwise - the day before the change of care day for the individual.
S 35P inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35PA
Suspension of determination before the end of the maximum interim period if there is a change to the individual's shared care percentage
35PA(1)
This section applies if:
(a)
a determination (the
earlier determination
) of an individual's percentage of care (the
actual percentage
) for a child has been made under section
35A or
35B for the purposes of subsection
35C(4); and
(b)
the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's actual percentage for the child; and
(c)
the Secretary is satisfied:
(i)
that the individual's shared care percentage for the child would change if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child; or
(ii)
that, if the Secretary were to determine under that section another percentage to be the individual's percentage of care for the child, the other percentage would not be in the same percentage range as the individual's existing percentage of care; and
(d)
section
35P does not apply; and
(e)
an interim period for the earlier determination does not currently apply; and
(f)
the maximum interim period for the earlier determination has not ended.
Suspending the determination
35PA(2)
The Secretary must suspend the earlier determination. The suspension takes effect at the end of the day before the Secretary or Child Support Registrar is so notified or otherwise becomes aware.
Note:
The Secretary must make another determination under section 35A or 35B when the earlier determination is suspended: see subsection 35A(2) or 35B(2).
Lifting of suspension ofdetermination
35PA(3)
If a further interim period for the earlier determination begins before the end of the maximum interim period for the determination because the individual who has increased care of the child ceases to take reasonable action to participate in family dispute resolution, the Secretary must revoke:
(a)
the suspension of the earlier determination; and
(b)
any determination (the
later determination
) of the individual's percentage of care for the child that was made under section
35A or
35B during the suspension.
A revocation under this subsection takes effect at the end of the day before the individual ceases to take that reasonable action.
Ending of maximum interim period
35PA(4)
When the maximum interim period for the earlier determination ends, the Secretary must revoke:
(a)
the earlier determination (and any suspension of the earlier determination); and
(b)
any later determination that meets the following conditions:
(i)
the later determination was made during the suspension of the earlier determination;
(ii)
the Secretary is satisfied that the care of the child that is actually taking place does not correspond with the individual's percentage of care for the child determined under the later determination.
Note:
The Secretary must make another determination under section 35A or 35b after revoking a determination under this subsection: see subsection 35A(2) or 35B(2).
History
S 35PA inserted by No 36 of 2018, s 3 and Sch 1 item 21, applicable in relation to any change of care day that occurs on or after 23 May 2018.
SECTION 35Q
Secretary may revoke a determination of an individual's percentage of care
35Q(1)
The Secretary may revoke a determination of an individual's percentage of care (the
existing percentage of care
) for a child made under section
35A or
35B if:
(a)
the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's existing percentage of care for the child; and
(b)
the Secretary is satisfied that, if the Secretary were to determine, under section
35A or
35B, another percentage to be the individual's percentage of care for the child, the other percentage would not be the same as the individual's existing percentage of care for the child; and
(c)
sections
35P and
35PA do not apply; and
(d)
subsection
(2) applies in relation to the individual.
Note:
If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).
35Q(2)
This subsection applies in relation to an individual if:
(a)
section
35C did not apply in relation to the individual; or
(b)
section
35C did apply in relation to the individual but the maximum interim period for the determination has ended; or
(c)
all of the following apply:
(i)
section 35C did apply in relation to the individual;
(ii)
the maximum interim period for an earlier determination of the individual's percentage of care for the child has not ended;
(iii)
an interim period for the earlier determination does not currently apply;
(iv)
the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision.
Note:
For when section 35C does not apply, see section 35F.
History
S 35Q(2) amended by No 11 of 2024, s 3 and Sch 1 item 4, by omitting "disregarding paragraph 35F(1)(b)," before "section 35C" from para (a), effective 29 March 2024. For application provisions, see note under s 35F.
35Q(3)
The revocation of the determination takes effect at the end of:
(a)
if the change of care day for the individual occurs during an interim period for the determination - the day on which the interim period ends; or
(b)
otherwise - the day before the change of care day for the individual.
History
S 35Q substituted by No 36 of 2018, s 3 and Sch 1 item 21, applicable in relation to any change of care day that occurs on or after 23 May 2018. S 35Q formerly read:
SECTION 35Q Secretary may revoke a determination of an individual's percentage of care
35Q(1)
If:
(a)
a determination of an individual's percentage of care (the
existing percentage of care
) for a child has been made under section 35A or 35B; and
(b)
if section 35C or 35D applied in relation to the individual - the interim period for the determination has ended; and
(c)
the Secretary or the Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's existing percentage of care for the child; and
(d)
the Secretary is satisfied that, if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual's percentage of care for the child, the other percentage would not be the same as the individual's existing percentage of care for the child; and
(e)
section 35P does not apply;
the Secretary may revoke the determination.
Note:
If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).
35Q(2)
If the Secretary revokes the determination, the revocation takes effect at the end of:
(a)
if the change of care day for the individual occurs during the interim period for the determination - the day on which the interim period ends; or
(b)
otherwise - the day before the change of care day for the individual.
S 35Q inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35QA
Suspension of determination of an individual's percentage of care before the end of the maximum interim period
35QA(1)
This section applies if:
(a)
a determination (the
earlier determination
) of an individual's percentage of care (the
actual percentage
) for a child has been made under section
35A or
35B for the purposes of subsection
35C(4); and
(b)
the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's actual percentage for the child; and
(c)
the Secretary is satisfied that, if the Secretary were to determine, under section
35A or
35B, another percentage to be the individual's percentage of care for the child, the other percentage would not be the same as the individual's actual percentage for the child; and
(d)
sections
35P,
35PA and
35Q do not apply; and
(e)
an interim period for the earlier determination does not currently apply; and
(f)
the maximum interim period for the earlier determination has not ended.
Suspending the determination
35QA(2)
The Secretary may suspend the earlier determination. The suspension takes effect at the end of the day before the Secretary or Child Support Registrar is so notified or otherwise becomes aware.
Note:
The Secretary must make another determination under section 35A or 35B if the earlier determination is suspended: see subsection 35A(2) or 35B(2).
Lifting of suspension of determination
35QA(3)
If a further interim period for the earlier determination begins before the end of the maximum interim period for the determination because the individual who has increased care of the child ceases to take reasonable action to participate in family dispute resolution, the Secretary must revoke:
(a)
the suspension of the earlier determination; and
(b)
any determination (the
later determination
) of the individual's percentage of care for the child that was made under section
35A or
35B during the suspension.
A revocation under this subsection takes effect at the end of the day before the individual ceases to take that reasonable action.
Ending of maximum interim period
35QA(4)
When the maximum interim period for the earlier determination ends, the Secretary must revoke:
(a)
the earlier determination (and any suspension of the earlier determination); and
(b)
any later determination that meets the following conditions:
(i)
the later determination was made during the suspension of the earlier determination;
(ii)
the Secretary is satisfied that the care of the child that is actually taking place does not correspond with the individual's percentage of care for the child determined under the later determination.
Note:
The Secretary must make another determination under section 35A or 35B after revoking a determination under this subsection: see subsection 35A(2) or 35B(2).
History
S 35QA inserted by No 36 of 2018, s 3 and Sch 1 item 21, applicable in relation to any change of care day that occurs on or after 23 May 2018.
SECTION 35R
Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period
35R(1)
The Secretary may revoke a determination of an individual's percentage of care for a child under section
35A or
35B if:
(a)
the determination relates to a claim for payment of family tax benefit for a past period; and
(b)
if section
35C applied in relation to the individual - the maximum interim period for the determination has ended.
Note:
If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).
35R(2)
If the Secretary revokes the determination, the revocation takes effect at the end of:
(a)
if the change of care day for the individual occurs during an interim period for the determination - the day on which the interim period ends; or
(b)
otherwise - the day before the change of care day for the individual.
History
S 35R substituted by No 36 of 2018, s 3 and Sch 1 item 21, applicable in relation to any change of care day that occurs on or after 23 May 2018. S 35R formerly read:
SECTION 35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period
35R(1)
If:
(a)
a determination of an individual's percentage of care for a child has been made under section 35A or 35B; and
(b)
the determination relates to a claim for payment of family tax benefit for a past period; and
(c)
if section 35C or 35D applied in relation to the individual - the interim period for the determination has ended;
the Secretary may revoke the determination.
Note:
If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).
35R(2)
If the Secretary revokes the determination, the revocation takes effect at the end of:
(a)
if the change of care day for the individual occurs during the interim period for the determination - the day on which the interim period ends; or
(b)
otherwise - the day before the change of care day for the individual.
S 35R inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35S
Guidelines about the revocation of determinations
35S(1)
The Secretary may, by legislative instrument, make guidelines relating to the revocation of determinations under this Subdivision.
35S(2)
In revoking a determination under this Subdivision, the Secretary must have regard to any guidelines in force under subsection (1).
History
S 35S inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
Subdivision F - Percentages of care determined under the child support law
History
Subdiv F inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35T
Percentages of care determined under the child support law that apply for family assistance purposes
35T(1)
If:
(a)
the Secretary is required by a provision of Subdivision
D of this Division to determine an individual's percentage of care for a child in relation to a claim for payment of family tax benefit; and
(b)
the Child Support Registrar has determined the individual's percentage of care for the child (the
child support care determination
) under a provision of Subdivision B of Division 4 of Part 5 of the
Child Support (Assessment) Act 1989; and
(c)
the child support care determination has not ceased to apply or been revoked;
then:
(d)
the child support care determination has effect, for the purposes of this Act as it applies to such a claim, as if it were a determination of the individual's percentage of care for the child that has been made by the Secretary under a corresponding provision of Subdivision
D of this Division; and
(e)
the individual's percentage of care for the child applies, for the purposes of this Act as it applies to such a claim, in the same way, and in the same circumstances, in which it would apply if it had been determined by the Secretary under such a provision; and
(f)
the child support care determination may cease to apply, or be revoked, under Subdivision
D or
E of this Division in the same way, and in the same circumstances, in which a determination made under Subdivision
D of this Division may cease to apply, or be revoked.
35T(2)
This section ceases to apply to the child support care determination if the determination ceases to apply, or is revoked, under Subdivision B or C of Division 4 of Part 5 of the
Child Support (Assessment) Act 1989.
History
S 35T inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. Act No 65 of 2010 contains the following application provision:
111 Application - section 35T of the Family Assistance Act
111
Section 35T of the Family Assistance Act, as inserted by this Act, applies in relation to a determination that is made under Subdivision B of Division 4 of Part 5 of the Assessment Act, as inserted by this Act, on or after the commencement day.
For transitional provisions see note under Pt 3 Div 1 Subdiv D heading.
SECTION 35U
Reviews of percentages of care under child support law apply for family assistance purposes
35U(1)
Subject to subsection
(2), if:
(a)
the Child Support Registrar considers an objection to a decision under Part VII of the
Child Support (Registration and Collection) Act 1988; and
(b)
considering the objection involves (wholly or partly) a consideration of a determination that:
(i)
was made under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989; or
(ii)
has effect, under section 54K of that Act, as if it were a determination made under such a provision; and
(c)
the Child Support Registrar's decision on the objection has the effect of varying the determination or substituting a new determination;
section 35T of this Act applies as if the determination as varied or substituted were the child support care determination referred to in that section.
History
S 35U(1) amended by No 60 of 2015, s 3 and Sch 5 item 1, by substituting "subsection (2)" for "subsections (2) and (3)", effective 1 July 2015.
35U(2)
If:
(a)
the ART has reviewed a decision on application referred to in section 89 of the
Child Support (Registration and Collection) Act 1988; and
(b)
the review involves (wholly or partly) a review of a determination that:
(i)
was made under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989; or
(ii)
has effect, under section 54K of that Act, as if it were a determination made under such a provision; and
(c)
the decision on review has the effect of varying or substituting the determination;
section 35T of this Act applies as if the determination as varied or substituted were the child support care determination referred to in that section.
History
S 35U(2) amended by No 38 of 2024, s 3 and Sch 3 item 208, by substituting "ART" for "AAT" and "section 89" for "section 89 or paragraph 96A(b)" in para (a), effective 14 October 2024.
S 35U(2) substituted by No 60 of 2015, s 3 and Sch 5 item 2, effective 1 July 2015. S 35U(2) formerly read:
35U(2)
Subject to subsection (3), if:
(a)
the SSAT reviews a decision under Part VIIA of the Child Support (Registration and Collection) Act 1988; and
(b)
reviewing the decision involves (wholly or partly) a review of a determination that:
(i)
was made under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989; or
(ii)
has effect, under section 54K of that Act, as if it were a determination made under such a provision; and
(c)
the SSAT's decision on the review has the effect of varying the determination or substituting a new determination;
section 35T of this Act applies as if the determination as varied or substituted were the child support care determination referred to in that section.
35U(3)
(Repealed by No 60 of 2015)
History
S 35U(3) repealed by No 60 of 2015, s 3 and Sch 5 item 2, effective 1 July 2015. S 35U(3) formerly read:
35U(3)
If:
(a)
the AAT reviews a decision under the AAT Act; and
(b)
reviewing the decision involves (wholly or partly) a review of a determination that:
(i)
was made under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989; or
(ii)
has effect, under section 54K of that Act, as if it were a determination made under such a provision; and
(c)
the AAT's decision on the review has the effect of varying the determination or substituting a new determination;
section 35T of this Act applies as if the determination as varied or substituted were the child support care determination referred to in that section.
History
S 35U inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
Division 1A - Eligibility for schoolkids bonus
History
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.
Subdivision A - Eligibility for schoolkids bonus in respect of eligible children
History
Subdiv A 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.
Subdiv A 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.
SECTION 35UA
35UA
When an individual is eligible for schoolkids bonus in respect of a child - general
(Repealed by No 96 of 2014)
History
S 35UA 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 35UA formerly read:
SECTION 35UA When an individual is eligible for schoolkids bonus in respect of a child - general
FTB
35UA(1)
An individual is eligible for schoolkids bonus on a bonus test day if:
(a)
in relation to the bonus test day:
(i)
a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; or
(ii)
a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 32 of this Act; and
(b)
the individual's rate of family tax benefit on the bonus test day, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1, consisted of or included a Part A rate greater than nil; and
(c)
that rate was worked out taking into account one or more FTB children of the individual who are relevant schoolkids bonus children of the individual for the bonus test day; and
(d)
the individual's adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
Note:
For
relevant schoolkids bonus child
, see section 35UB.
History
S 35UA(1) amended by No 96 of 2014, s 3 and Sch 9 item 1A, by inserting para (d), effective 5 September 2014.
Youth allowance
35UA(2)
An individual (the
eligible individual
) is eligible for schoolkids bonus on a bonus test day if:
(a)
the eligible 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 another individual who:
(i)
on the bonus test day, is aged under 20; and
(ii)
if the other individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and
(d)
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 other 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 other individual was undertaking an eligible activity (see subsection (6)); and
(e)
youth allowance is payable to the other individual in respect of the bonus test day; and
(f)
the instalment was paid to the eligible individual:
(i)
on behalf of the other individual in accordance with subsection 45(1) of the Social Security (Administration) Act 1999; or
(ii)
as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999; and
(g)
the affected parent's adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
History
S 35UA(2) amended by No 96 of 2014, s 3 and Sch 9 item 1B, by inserting para (g), effective 5 September 2014.
S 35UA(2) amended by No 70 of 2013, s 3 and Sch 3 item 1, by substituting para (d), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. Para (d) formerly read:
(d)
on the bonus test day:
(i)
the other 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 other individual is undertaking an eligible activity (see subsection (6)); and
S 35UA(2) amended by No 154 of 2012, s 3 and Sch 5 items 2 and 3, by omitting "has turned 16 but" before "is aged under 20" in para (c)(i) and substituting para (d), effective 17 November 2012. Para (d) formerly read:
(d)
on the bonus test day, the other 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
35UA(2A)
For the purposes of paragraph (2)(g), the
affected parent
is the person:
(a)
who is a parent of the other individual, being a parent within the meaning of paragraph (b) of the definition of
parent
in subsection 5(1) of the
Social Security Act 1991; and
(b)
who is nominated in writing by the Secretary.
History
S 35UA(2A) inserted by No 96 of 2014, s 3 and Sch 9 item 1C, effective 5 September 2014.
ABSTUDY
35UA(3)
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 in respect of a student; and
(b)
the instalment was in respect of a period that included the bonus test day; and
(c)
the student:
(i)
on the bonus test day, has turned 16 but is aged under 20; and
(ii)
if the student 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 student is participating in a course of primary education; or
(ii)
the student 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 student is undertaking an eligible activity (see subsection (6)); and
(e)
living allowance is payable under the scheme in respect of the student on the bonus test day; and
(f)
on the bonus test day, the individual was a parent or guardian of the student; and
(g)
the individual is either:
(i)
the parent or guardian to whom the whole or part was paid; or
(ii)
if no amount of the instalment was paid to a parent or guardian of the student and no amount of the instalment was paid to the student - the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be eligible for schoolkids bonus under this section; and
(h)
the individual's adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
History
S 35UA(3) amended by No 96 of 2014, s 3 and Sch 9 item 1D, by inserting para (h), effective 5 September 2014.
S 35UA(3) amended by No 154 of 2012, s 3 and Sch 5 item 4, by substituting para (d), effective 17 November 2012. Para (d) formerly read:
(d)
on the bonus test day, the student 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
Disability support pension, carer payment or parenting payment
35UA(4)
An individual (the
eligible 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 or of parenting payment under Part 2.10 of that Act has been paid to the eligible 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 another individual who:
(i)
on the bonus test day, is aged under 20; and
(ii)
if the other 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 other individual was participating in a course of primary education; or
(ii)
the other individual satisfied the secondary study test within the meaning of section 35UI; or
(iii)
the other individual was undertaking an eligible activity (see subsection (6)); and
(f)
the pension or payment referred to in paragraph (a) is payable to the other individual in respect of the bonus test day; and
(g)
the instalment referred to in paragraph (a) was paid to the eligible individual as payment nominee in accordance with Part 3A of the
Social Security (Administration) Act 1999; and
(h)
the other individual's adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
History
S 35UA(4) amended by No No 96 of 2014, s 3 and Sch 9 item 1E, by inserting para (h), effective 5 September 2014.
S 35UA(4) amended by No 70 of 2013, s 3 and Sch 3 item 2, by substituting para (e), 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:
(e)
on the bonus test day:
(i)
the other individual is participating in a course of primary education; or
(ii)
the other individual satisfies the secondary study test within the meaning of section 35UI; or
(iii)the other individual is undertaking an eligible activity (see subsection (6)); and
S 35UA(4) amended by No 154 of 2012, s 3 and Sch 5 items 6 to 12, by inserting ", of carer payment under Part 2.5 of that Act or of parenting payment under Part 2.10 of that Act" in para (a), repealing para (b), substituting para (c) and (e), 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 (d)(i), and substituting "the pension or payment referred to in paragraph (a) is" for "disability support pension and the pensioner education supplement are both" in para (f), effective 17 November 2012. Para (b), (c) and (e) formerly read:
(b)
an instalment of pensioner education supplement under:
(i)
Part 2.24A of the Social Security Act 1991; or
(ii)
the scheme known as the ABSTUDY scheme;
has been paid (whether or not to the eligible individual); and
(c)
the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included the bonus test day; and
(e)
on the bonus test day, the other 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
35UA(4AA)
Paragraph (4)(h) does not apply if the instalment referred to in paragraph (4)(a) is an instalment of disability support pension and the other individual is permanently blind.
History
S 35UA(4AA) inserted by No 96 of 2014, s 3 and Sch 9 item 1F, effective 5 September 2014.
Special benefit
35UA(4A)
An individual (the
eligible individual
) is eligible for schoolkids bonus on a bonus test day if:
(a)
an instalment of special benefit under Part 2.15 of the
Social Security Act 1991 has been paid to the eligible individual; and
(b)
the instalment referred to in paragraph (a) was in respect of a period that included the bonus test day; and
(c)
the instalment referred to in paragraph (a) was of another individual who:
(i)
on the bonus test day, is aged under 20; and
(ii)
if the other individual is aged 19 on the bonus test day-turned 19 during the calendar year in which the bonus test day occurs; and
(d)
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 current education period for the bonus test day:
(i)
the other individual participated, or will participate, in a course of primary education; or
(ii)
the other individual satisfied, or will satisfy, the secondary study test within the meaning of section 35UI; or
(iii)
the other individual undertook, or will undertake, an eligible activity (see subsection (6)); and
(e)
the benefit referred to in paragraph (a) is payable to the other individual in respect of the bonus test day; and
(f)
the instalment referred to in paragraph (a) was paid to the eligible individual as payment nominee in accordance with Part 3A of the
Social Security (Administration) Act 1999.
History
S 35UA(4A) amended by No 70 of 2013, s 3 and Sch 3 item 3, by substituting "at any time before the end of the calendar year in which the bonus test day occurs" for "at any time before the end of the period of 13 weeks beginning on the bonus test day" in para (d), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 35UA(4A) inserted by No 154 of 2012, s 3 and Sch 5 item 13, effective 17 November 2012.
Education allowance
35UA(5)
An individual is eligible for schoolkids bonus on a bonus test day if:
(a)
the whole or a part of an education allowance under:
(i)
section 3.2, 3.3, 3.4 or 3.6A of the Veterans' Children Education Scheme; or
(ii)
section 3.2, 3.3 or 3.4 of the Military Rehabilitation and Compensation Act Education and Training Scheme;
was paid in respect of a student; and
(b)
the allowance was in respect of a period that included the bonus test day; and
(c)
the student:
(i)
on the bonus test day, is aged under 20; and
(ii)
if the student 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 student is undertaking primary or secondary education; and
(e)
the allowance is payable in respect of the student in respect of the bonus test day; and
(f)
on the bonus test day, the individual was a parent or guardian of the student; and
(g)
the individual is either:
(i)
the parent or guardian to whom the whole or part was paid; or
(ii)
if no amount of the allowance was paid to a parent or guardian of the student and no amount of the allowance was paid to the student-the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be eligible for schoolkids bonus under this section.
History
S 35UA(5) amended by No 154 of 2012, s 3 and Sch 5 item 14, by substituting para (d), effective 17 November 2012. Para (d) formerly read:
(d)
on the bonus test day, the student was undertaking:
(i)
full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); or
(ii)
primary education; and
Eligible activity
35UA(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.
History
S 35UA(6) inserted by No 154 of 2012, s 3 and Sch 5 item 15, effective 17 November 2012.
S 35UA 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.
SECTION 35UB
35UB
Relevant schoolkids bonus child
(Repealed by No 96 of 2014)
History
S 35UB 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 35UB formerly read:
SECTION 35UB Relevant schoolkids bonus child
FTB children aged under 16 - basic rule
35UB(1)
An FTB child of an individual is a
relevant schoolkids bonus child
of the individual for a bonus test day if the FTB child:
(a)
is aged under 16 on the bonus test day; and
(b)
was, under this section, a relevant schoolkids bonus child of the individual for the most recent bonus test day.
Note:
Special rules apply in relation to the bonus test day that is 1 January 2013 (see Part 2 of Schedule 2 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012).
[
CCH Note:
S 50 of 2012, s 3 and Sch 2 item 20 contains the following application provision:
20 Application - relevant schoolkids bonus child
20
Subsection 35UB(1) 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 words "was, under this section, a relevant schoolkids bonus child of the individual for the most recent bonus test day" were omitted, and the words "was born after 1 January 1997 and before 1 August 2007" were substituted.
]
FTB children aged under 16 - Secretary notified etc.
35UB(2)
An FTB child of an individual is a
relevant schoolkids bonus child
of the individual for a bonus test day if:
(a)
on the bonus test day, the FTB child is aged under 16; and
(b)
at any time before the end of the first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows:
(i)
the Secretary is notified, or otherwise becomes aware, that the FTB child participated, or will participate, in a course of primary education on at least one day during the current education period for the bonus test day; or
(ii)
the Secretary is notified, or otherwise becomes aware, that the FTB child undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the current education period for the bonus test day; or
(iii)
the Secretary is notified, or otherwise becomes aware, that the FTB child undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day; or
(iv)
if the FTB child has at any time participated in a course of primary education or undertaken full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) - the Secretary is satisfied that there are special circumstances that justify the child not participating in that course, or undertaking that study, during the current education period for the bonus test day.
History
S 35UB(2) amended by No 70 of 2013, s 3 and Sch 3 items 4 to 6, by omitting "- the Secretary is notified, or otherwise becomes aware, that" in para (b), inserting "the Secretary is notified, or otherwise becomes aware, that" before "the FTB child" in paras (b)(i), (ii) and (iii) and inserting para (b)(iv), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 35UB(2) amended by No 70 of 2013, s 3 and Sch 2B item 1, by substituting "first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows" for "second income year after the income year in which the bonus test day occurs" in para (b), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 1 January 2013.
S 35UB(2) amended by No 154 of 2012, s 3 and Sch 5 item 16, by substituting "current education period for" for "6-month period beginning on" in para (b)(i), (ii) and (iii), effective 17 November 2012.
35UB(2A)
For the purposes of paragraph (2)(b):
(a)
the Secretary must not allow a further period unless:
(i)
the Secretary is satisfied that there are special circumstances; and
(ii)
a further period in respect of the individual's claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii)
that claim is for a past period falling within the income year in which the bonus test day occurs; and
(b)
any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs.
History
S 35UB(2A) inserted by No 70 of 2013, s 3 and Sch 2B item 2, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 1 January 2013.
FTB children aged 16 or over
35UB(3)
An FTB child of an individual is a
relevant schoolkids bonus child
of the individual for a bonus test day if, on the bonus test day, the FTB child is a senior secondary school child.
Eligible activity
35UB(4)
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 35UB 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.
SECTION 35UC
35UC
When an individual is eligible for schoolkids bonus in respect of a child - school leaver
(Repealed by No 96 of 2014)
History
S 35UC 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 35UC formerly read:
SECTION 35UC When an individual is eligible for schoolkids bonus in respect of a child- school leaver
35UC(1)
The Minister may, by legislative instrument, determine that, in circumstances prescribed in the instrument, an individual is eligible under this section for schoolkids bonus on a bonus test day in relation to a child.
35UC(2)
The circumstances prescribed must relate to circumstances in which the child has, in the previous education period for the bonus test day, completed (within the meaning of the instrument) his or her secondary education.
35UC(3)
The Minister must not determine that an individual is eligible under this section for schoolkids bonus on a bonus test day in relation to a child unless the child was undertaking primary or secondary education (within the meaning of the instrument) on at least one day in 2012.
S 35UC 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.
SECTION 35UD
35UD
Children in respect of whom schoolkids bonus is payable
(Repealed by No 96 of 2014)
History
S 35UD 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 35UD formerly read:
SECTION 35UD Children in respect of whom schoolkids bonus is payable
FTB children
35UD(1)
If an individual is eligible under subsection 35UA(1) for schoolkids bonus on a bonus test day, each child who is covered by paragraph 35UA(1)(c) in relation to the individual for the bonus test day and in respect of whom one of the following applies at any time before the end of the second income year after the income year in which the bonus test day occurs:
(a)
the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the child:
(i)
participated in a course of primary education; or
(ii)
undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); or
(iii)
undertook an eligible activity within the meaning of subsection 35UB(4);
(aa)
if the child has at any time participated in a course of primary education or undertaken full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) - the Secretary is satisfied that there were special circumstances that justified the child not participating in that course, or undertaking that study, during the previous education period for the bonus test day;
(b)
the Secretary is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the child:
(i)
participated, or will participate, for the first time in a course of primary education; or
(ii)
undertook, or will undertake, for the first time any eligible activity within the meaning of subsection 35UB(4);
is an
eligible child
in relation to the individual for the bonus test day.
[
CCH Note:
No 70 of 2013, s 3 and Sch 2B item 3, sought to amend s 35UD(1) by substituting "first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows" for "second income year after the income year in which the bonus test day occurs", applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. This amendment could not be consolidated.]
History
S 35UD(1) amended by No 70 of 2013, s 3 and Sch 3 items 7 to 11, by substituting "and in respect of whom one of the following applies at any time before the end of the second income year after the income year in which the bonus test day occurs" for ", and who", "the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the child" for "on at least one day in the previous education period for the bonus test day" in para (a), omitting "or" in para (a)(iii), inserting para (aa) and substituting "the Secretary is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the child" for "on a day in the current education period for the bonus test day" in para (b), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 35UD(1) amended by No 154 of 2012, s 3 and Sch 5 item 17, by substituting para (b), effective 17 November 2012. Para (b) formerly read:
(b)
first participated, or will participate, in a course of primary education on a day in the 6-month period beginning on the bonus test day;
35UD(1A)
For the purposes of subsection (1):
(a)
the Secretary must not allow a further period unless:
(i)
the Secretary is satisfied that there are special circumstances; and
(ii)
a further period in respect of the individual's claim for payment of family tax benefit in respect of the child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii)
that claim is for a past period falling within the income year in which the bonus test day occurs; and
(b)
any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs.
History
S 35UD(1A) inserted by No 70 of 2013, s 3 and Sch 2B item 4, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
Youth allowance
35UD(2)
If an individual (the
eligible individual
) is eligible under subsection 35UA(2) for schoolkids bonus on a bonus test day, each other individual in respect of whom the following apply:
(a)
the other individual is covered by paragraphs 35UA(2)(c), (d) and (e) in relation to the eligible individual for the bonus test day;
(b)
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 the other individual:
(i)
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)
undertook an eligible activity within the meaning of subsection 35UA(6);
is an
eligible child
in relation to the eligible individual for the bonus test day.
History
S 35UD(2) amended by No 70 of 2013, s 3 and Sch 3 items 12 to 15, by substituting "in respect of whom the following apply" for "who", inserting "the other individual" before "is covered" in para (a), omitting "and" (last occurring) in para (a) and substituting "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 the other individual" for "on at least one day in the previous education period for the bonus test day" in para (b), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 35UD(2) amended by No 154 of 2012, s 3 and Sch 5 items 18 and 19, by substituting "eligible individual" for "individual" in para (a) and substituting para (b), effective 17 November 2012. Para (b) formerly read:
(b)
on at least one day in the previous education period for the bonus test day, undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991);
ABSTUDY
35UD(3)
If an individual is eligible under subsection 35UA(3) for schoolkids bonus on a bonus test day, each student who:
(a)
is covered by paragraphs 35UA(3)(a), (c), (d) and (e) in relation to the individual for the bonus test day; and
(b)
on at least one day in the previous education period for the bonus test day:
(i)
participated in a course of primary education; or
(ii)
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)
undertook an eligible activity within the meaning of subsection 35UA(6);
is an
eligible child
in relation to the individual for the bonus test day.
History
S 35UD(3) amended by No 154 of 2012, s 3 and Sch 5 item 20, by substituting para (b), effective 17 November 2012. Para (b) formerly read:
(b)
on at least one day in the previous education period for the bonus test day, 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;
Disability support pension, carer payment or parenting payment
35UD(4)
If an individual (the
eligible individual
) is eligible under subsection 35UA(4) for schoolkids bonus on a bonus test day, each other individual in respect of whom the following apply:
(a)
the other individual is covered by paragraphs 35UA(4)(d), (e) and (f) in relation to the eligible individual for the bonus test day;
(b)
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 the other individual:
(i)
participated in a course of primary education; or
(ii)
satisfied the secondary study test within the meaning of section 35UI; or
(iii)
undertook an eligible activity within the meaning of subsection 35UA(6);
is an
eligible child
in relation to the eligible individual for the bonus test day.
History
S 35UD(4) amended by No 70 of 2013, s 3 and Sch 3 items 16 to 19, by substituting "in respect of whom the following apply" for "who", inserting "the other individual" before "is covered" in para (a), omitting "and" (last occurring) in para (a) and substituting "at any time before the end of the calendar year inwhich 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 the other individual" for "on at least one day in the previous education period for the bonus test day" in para (b), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 35UD(4) amended by No 154 of 2012, s 3 and Sch 5 items 22 and 23, by substituting "eligible individual for "individual", and substituting para (b), effective 17 November 2012. Para (b) formerly read:
(b)
on at least one day in the previous education period for the bonus test day:
(i)
if subparagraph 35UA(4)(b)(i) applies to the other 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 35UA(4)(b)(ii) applies to the other 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;
Special benefit
35UD(4A)
If an individual (the
eligible individual
) is eligible under subsection 35UA(4A) for schoolkids bonus on a bonus test day, each other individual who is covered by paragraphs 35UA(4A)(c), (d) and (e) in relation to the eligible individual for the bonus test day and in respect of whom one of the following applies at any time before the end of the calendar year in which the bonus test day occurs:
(a)
the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual:
(i)
participated in a course of primary education; or
(ii)
satisfied the secondary study test within the meaning of section 35UI; or
(iii)
undertook an eligible activity within the meaning of subsection 35UA(6);
(b)
the Secretary is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the other individual:
(i)
participated, or will participate, for the first time in a course of primary education; or
(ii)
undertook, or will undertake, for the first time any eligible activity within the meaning of subsection 35UA(6);
is an
eligible child
in relation to the eligible individual for the bonus test day.
History
S 35UD(4A) amended by No 70 of 2013, s 3 and Sch 3 items 20 to 23, by substituting "and in respect of whom one of the following applies at any time before the end of the calendar year in which the bonus test day occurs" for "and who", "the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual" for "on at least one day in the previous education period for the bonus test day" in para (a), omitting "or" in para (a)(iii) and substituting "the Secretary is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the other individual" for "on a day in the current education period for the bonus test day" in para (b), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 35UD(4A) inserted by No 154 of 2012, s 3 and Sch 5 item 24, effective 17 November 2012.
Education allowance
35UD(5)
If an individual is eligible under subsection 35UA(5) for schoolkids bonus on a bonus test day, each student who is covered by paragraphs 35UA(5)(a), (c), (d) and (e) in relation to the individual for the bonus test day, and who:
(a)
on at least one day in the previous education period for the bonus test day, undertook primary or secondary education; or
(b)
on at least one day during the current education period for the bonus test day, undertook, or will undertake, for the first time primary education;
is an
eligible child
in relation to the individual for the bonus test day.
History
S 35UD(5) amended by No 154 of 2012, s 3 and Sch 5 item 25, by substituting para (a) and (b), effective 17 November 2012. Para (a) and (b) formerly read:
(a)
on at least one day in the previous education period for the bonus test day, undertook:
(i)
full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); or
(ii)
primary education; or
(b)
first undertook, or will undertake, primary education on a day in the 6-month period beginning on the bonus test day;
School leavers
35UD(6)
If an individual is eligible under section 35UC for schoolkids bonus on a bonus test day, each child in relation to whom the individual is eligible under the instrument made under that section is an
eligible child
in relation to the individual for the bonus test day.
S 35UD 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.
Subdivision B - Other eligibility for schoolkids bonus
History
Subdiv B 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.
Subdiv B 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.
SECTION 35UE
35UE
When an individual is eligible for schoolkids bonus - general
(Repealed by No 96 of 2014)
History
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:
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.
History
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:
(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
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:
(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.
History
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:
(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.
History
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:
(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
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:
(b)
an instalment of pensioner education supplement under:
(i)
Part 2.24A of the Social Security Act 1991; or
(ii)
the scheme known as the ABSTUDY scheme;
has been paid (whether or not to the individual); and
(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.
History
S 35UE(3A) inserted by No 96 of 2014, s 3 and Sch 9 item 1K, effective 5 September 2014.
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
(ii)
section 3.3 or 3.4 of the Military Rehabilitation and Compensation Act Education and Training Scheme;
was paid to the individual as a student; and
(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.
History
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:
(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
(ii)
section 3.6 of the Military Rehabilitation and Compensation Act Education and Training Scheme;
was paid in respect of the eligible individual; and
(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.
History
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:
(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.
History
S 35UE(6) inserted by No 154 of 2012, s 3 and Sch 5 item 46, effective 17 November 2012.
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.
SECTION 35UF
35UF
When an individual is eligible for schoolkids bonus - school leaver
(Repealed by No 96 of 2014)
History
S 35UF 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 35UF formerly read:
SECTION 35UF When an individual is eligible for schoolkids bonus - school leaver
35UF(1)
The Minister may, by legislative instrument, determine that, in circumstances prescribed in the instrument, an individual is eligible under this section for schoolkids bonus on a bonus test day.
35UF(2)
The circumstances prescribed must relate to circumstances in which the individual has, in the previous education period for the bonus test day, completed (within the meaning of the instrument) his or her secondary education.
35UF(3)
The Minister must not determine that an individual is eligible under this section for schoolkids bonus on a bonus test day unless the individual was undertaking primary or secondary education (within the meaning of the instrument) on at least one day in 2012.
History
S 35UF(3) substituted by No 154 of 2012, s 3 and Sch 5 item 47, effective 17 November 2012. S 35UF(3) formerly read:
35UF(3)
The Minister must not determine that an individual is eligible under this section in relation to a bonus test day unless:
(a)
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
(b)
the individual was undertaking primary or secondary education (within the meaning of the instrument) on at least one day in 2012.
S 35UF 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.
SECTION 35UG
35UG
Eligibility if death occurs
(Repealed by No 96 of 2014)
History
S 35UG 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 35UG formerly read:
SECTION 35UG Eligibility if death occurs
35UG(1)
The Secretary may determine that an individual is eligible for schoolkids bonus on a bonus test day if:
(a)
in relation to the bonus test day, a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 33 of this Act because of the death of another individual; and
(b)
either:
(i)
the other individual was eligible for an amount of schoolkids bonus on the bonus test day, but the other individual died before the amount was paid; or
(ii)
the Secretary is satisfied that the other individual would have become eligible for an amount of schoolkids bonus on the bonus test day if the other individual had not died.
Note:
The amount of the schoolkids bonus for an individual eligible under this section is worked out under section 65F.
35UG(2)
If the Secretary makes a determination under subsection (1), no-one else is, or can become, eligible for schoolkids bonus because of the death of the other individual.
S 35UG 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.
Subdivision C - General rules
History
Subdiv C 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.
Subdiv C 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.
SECTION 35UH
35UH
General rules
(Repealed by No 96 of 2014)
History
S 35UH 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 35UH formerly read:
SECTION 35UH General rules
35UH(1)
If schoolkids bonus under Subdivision A in relation to an eligible child (see section 35UD) and a bonus test day is paid to an individual, no schoolkids bonus under Subdivision B can be paid to the eligible child in relation to the bonus test day.
35UH(2)
If schoolkids bonus under Subdivision A in relation to an eligible child (see section 35UD) and a bonus test day is paid to an individual, no further schoolkids bonus under that Subdivision in relation to that eligible child can be paid to the individual in relation to the bonus test day.
History
S 35UH(2) amended by No 154 of 2012, s 3 and Sch 5 item 48, by substituting "relation to that" for "relation that", effective 17 November 2012.
35UH(3)
If schoolkids bonus under Subdivision B is paid to an individual (the
recipient
) in relation to a bonus test day, no schoolkids bonus under Subdivision A can be paid to another individual in relation to the recipient and the bonus test day.
35UH(4)
If schoolkids bonus under Subdivision B is paid to an individual in relation to a bonus test day, no further schoolkids bonus under that Subdivision can be paid to the individual in relation to the bonus test day.
35UH(5)
This section does not apply to schoolkids bonus paid to an individual under section 35UG.
Note:
Payments under section 35UG are dealt with in subsection 35UG(2).
S 35UH 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.
SECTION 35UI
35UI
Secondary study test
(Repealed by No 96 of 2014)
History
S 35UI 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 35UI formerly read:
SECTION 35UI Secondary study test
35UI(1)
This section sets out when an individual satisfies the secondary study test on a day (the
relevant day
) that:
(a)
is a bonus test day; or
(b)
is in the current education period for a bonus test day; or
(c)
is in the previous education period for a bonus test day.
35UI(2)
The individual
satisfies the secondary study test
on the relevant day if, on that day, 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).
35UI(3)
If the following apply:
(a)
an instalment of pensioner education supplement under Part 2.24A of the Social Security Act 1991, or under the scheme known as the ABSTUDY scheme, has been paid in respect of the individual in respect of a period that included the bonus test day;
(b)
the supplement is payable to the individual in respect of the bonus test day;
the individual
satisfies the secondary study test
on the relevant day if, on that day, the individual is 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.
S 35UI inserted by No 154 of 2012, s 3 and Sch 5 item 49, effective 17 November 2013.
Division 2 - Eligibility for stillborn baby payment
History
Div 2 substituted by No 70 of 2013, s 3 and Sch 2A item 21, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. Div 2 formerly read:
Division 2 - Eligibility for baby bonus
Subdivision A - Eligibility of individuals for baby bonus in normal circumstances
SECTION 36 When an individual is eligible for baby bonus in normal circumstances
36(1)
An individual is eligible for baby bonus in respect of a child in any of the 4 cases set out in this section.
Parent of child
36(2)
First, an individual is eligible for baby bonus in respect of a child if:
(a)
the individual is a parent of the child; and
(aa)
the child is an FTB child of the individual; and
(ab)
either:
(i)
the individual is the primary carer of the child at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii)
the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child's birth and the individual's partner is the primary carer of the child at that time; and
(b)
the individual either:
(i)
is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii)
would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4,is nil; and
(ba)
in a case where the individual or the individual's partner is eligible for parental leave pay in respect of the child - the PPL period applying to the individual's partner has not started; and
(bb)
in a case where a former partner of the individual, or of the individual's partner, is eligible for parental leave pay in respect of the child - the PPL period applying to the former partner:
(i)
has not started; or
(ii)
did not start while the former partner was the partner of the individual, or of the individual's partner; and
(c)
if the individual is, under a law of a State or Territory, responsible (whether alone or jointly) for registering the birth of the child in accordance with the law:
(i)
at the time the claim for payment of baby bonus is made, the birth of the child has been registered in accordance with the law; or
(ii)
at the time the claim for payment of baby bonus is made, the individual has applied to have the birth of the child registered in accordance with the law; or
(iii)
the Secretary is notified, or becomes aware, within 52 weeks after the birth of the child, that the individual applied to have the birth of the child registered in accordance with the law; and
(d)
the claim for payment of baby bonus contains an estimate of the sum of:
(i)
the individual's adjusted taxable income; and
(ii)
if the individual is a member of a couple on the day the claim is made - the adjusted taxable income of the individual's partner;
for the period of 6 months beginning on the first day on which paragraph (ab) applies; and
(e)
that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
History
S 36(2) amended by No 53 of 2011, s 3 and Sch 5 items 1 and 2, by substituting para (ab) and substituting "first day on which paragraph (ab) applies" for "day of the child's birth" in para (d), applicable in relation to claims for payment of baby bonus that are made on or after 1 July 2011. Para (ab) formerly read:
(ab)
the individual, or the individual's partner, is, or was, the primary carer of the child at any time within the period of 26 weeks starting on the day of the child's birth; and
S 36(2) amended by No 105 of 2010, s 3 and Sch 1 items 4 and 5, by inserting paras (ab), (ba) and (bb), effective 1 January 2011.
S 36(2) amended by No 63 of 2008, s 3 and Sch 2 items 1 to 3, by substituting "26" for "13" in para (b)(i), substituting "52" for "26" in para (c)(iii) and inserting paras (d) and (e), applicable in relation to children born on or after 1 January 2009.
S 36(2) amended by No 146 of 2006, s 3 and Sch 8 items 33 and 34, by inserting para (aa) and substituting "in respect of the FTB child" for "in respect of the child" in para (b)(i), effective 1 July 2008.
S 36(2) amended by No 82 of 2007, s 3 and Sch 6 item 8, by inserting para (c) at the end, applicable to claims for payment of baby bonus made in relation to children born on or after 1 July 2007.
36(2A)
If the Secretary is satisfied that the claimant was unable to make a claim for payment of baby bonus in normal circumstances because of severe illness associated with the birth of the child concerned, the Secretary may extend the period of 52 weeks mentioned in subparagraph (2)(c)(iii) to such longer period as the Secretary considers appropriate.
History
S 36(2A) amended by No 63 of 2008, s 3 and Sch 2 item 4, by substituting "52" for "26", effective 1 January 2009.
S 36(2A) inserted by No 82 of 2007, s 3 and Sch 6 item 9, applicable to claims for payment of baby bonus made in relation to children born on or after 1 July 2007.
Child entrusted to care of individual or individual's partner
36(3)
Second, an individual is eligible for baby bonus in respect of a child if:
(a)
the individual is not a parent of the child; and
(b)
either:
(i)
the child becomes entrusted to the care of the individual at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii)
the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child's birth and the child becomes entrusted to the care of the individual's partner at that time; and
(c)
either:
(i)
the individual is the primary carer of the child at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii)
the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child's birth and the individual's partner is the primary carer of the child at that time; and
(ca)
the child is an FTB child of the individual; and
(cb)
the individual, or the individual's partner, continues, or is likely to continue, to be the primary carer of the child for not less than 26 weeks; and
(d)
the individual either:
(i)
is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii)
would be so eligible except that the individual's rate of family tax benefit worked out under Division 1 of Part 4, is nil; and
(da)
in a case where the individual or the individual's partner is eligible for parental leave pay in respect of the child - the PPL period applying to the individual or the individual's partner has not started; and
(db)
in a case where a former partner of the individual, or of the individual's partner, is eligible for parental leave pay in respect of the child - the PPL period applying to the former partner:
(i)
has not started; or
(ii)
did not start while the former partner was the partner of the individual, or of the individual's partner; and
(e)
the claim for payment of baby bonus contains an estimate of the sum of:
(i)
the individual's adjusted taxable income; and
(ii)
if the individual is a member of a couple on the day the claim is made - the adjusted taxable income of the individual's partner;
for the period of 6 months beginning on the first day on which paragraph (c) applies; and
(f)
that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
History
S 36(3) amended by No 70 of 2013, s 3 and Sch 3 item 37, by substituting "becomes entrusted" for "is entrusted" in paras (b)(i) and (ii), applicable in relation to a child becoming entrusted to the care of a person before, on or after 28 June 2013. However, the amendments do not affect the rights or liabilities arising between parties to a proceeding heard and finally determined by a court before 28 June 2013, to the extent that those rights or liabilities arose from, or were affected by, a child being entrusted to the care of a person.
S 36(3) amended by No 53 of 2011, s 3 and Sch 5 items 3 and 4, by substituting paras (b) and (c) and substituting "first day on which paragraph (c) applies" for "day the child is entrusted to care as mentioned in paragraph (b)" in para (e), applicable in relation to claims for payment of baby bonus that are made on or after 1 July 2011. Paras (b) and (c) formerly read:
(b)
within the period of 26 weeks starting on the day of the child's birth:
(i)
the child is entrusted to the care of the individual or the individual's partner; and
(ii)
the individual, or the individual's partner, becomes the primary carer of the child; and
(c)
the child continues, or is likely to continue, in that care for not less than 26 weeks; and
S 36(3) amended by No 105 of 2010, s 3 and Sch 1 items 6 to 8, by substituting para (b) and inserting paras (cb), (da) and (db), effective 1 January 2011. Para (b) formerly read:
(b)
the child is entrusted to the care of the individual or the individual's partner within the period of 26 weeks starting on the day of the child's birth; and
S 36(3) amended by No 63 of 2008, s 3 and Sch 2 items 5 and 6, by substituting "26" for "13" (wherever occurring) and inserting paras (e) and (f), applicable in relation to children who become entrusted to care (within the meaning of the A New Tax System (Family Assistance) Act 1999, as amended by Part 2 of Schedule 3 to the Family Assistance and Other Legislation Amendment Act 2013) on or after 1 January 2009.
S 36(3) amended by No 146 of 2006, s 3 and Sch 8 items 35 and 36, by inserting para (ca) after para (c) and substituting "in respect of the FTB child" for "in respect of the child" in para (d)(i), effective 1 July 2008.
Stillborn child
36(4)
Third, an individual is eligible for baby bonus in respect of a child if:
(a)
the child is a stillborn child; and
(aa)
had the child been born alive:
(i)
the child would have been an FTB child of the individual at birth; and
(ii)
the individual, or the individual's partner, would have been the primary carer of the child at birth; and
(b)
either:
(i)
the individual would have been eligible for family tax benefit "in respect of the FTB child, at any time within the period of 26 weeks starting on the day of the child's delivery, assuming the child had not been a stillborn child; or
(ii)
the individual would have been so eligible on the assumption described in subparagraph (i) except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and
(ba)
in a case where the individual or the individual's partner is eligible for parental leave pay in respect of the child - the PPL period applying to the individual or the individual's partner has not started; and
(ba)
in a case where a former partner of the individual, or of the individual's partner, is eligible for parental leave pay in respect of the child - the PPL period applying to the former partner:
(i)
has not started; or
(ii)
did not start while the former partner was the partner of the individual, or of the individual's partner; and
(c)
the claim for payment of baby bonus contains an estimate of the sum of:
(i)
the individual's adjusted taxable income; and
(ii)
if the individual is a member of a couple on the day the claim is made - the adjusted taxable income of the individual's partner;
for the period of 6 months beginning on the day of the child's delivery; and
(d)
that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
History
S 36(4) amended by No 105 of 2010, s 3 and Sch 1 items 9 and 10, by substituting para (aa) and inserting paras (ba) and (bb), effective 1 January 2011. Para (aa) formerly read:
(aa)
if the child had been born alive, the child would have been an FTB child of the individual at birth; and
S 36(4) amended by No 63 of 2008, s 3 and Sch 2 items 7 and 8, by substituting "26" for "13" in para (b)(i) and inserting paras (c) and (d), applicable in relation to children delivered on or after 1 January 2009.
S 36(4) amended by No 146 of 2006, s 3 and Sch 8 items 37 and 38, by inserting para (aa) after para (a) and substituting "in respect of the FTB child" for "in respect of the child" in para (b)(i), effective 1 July 2008.
Adoption
36(5)
Fourth, an individual is eligible for baby bonus in respect of a child if:
(a)
the child becomes entrusted to the care of the individual on a day; and
(aa)
it is an authorised party that entrusts the child to the care of the individual; and
(ab)
the authorised party does so as part of the process for the adoption of the child by the individual; and
(b)
the child is aged under 16 on that day; and
(bb)
the child is an FTB child of the individual; and
(bc)
either:
(i)
the individual is the primary carer of the child at any time within the period of 26 weeks starting on that day; or
(ii)
the individual is a member of a couple at any time within the period of 26 weeks starting on that day and the individual's partner is the primary carer of the child at that time; and
(c)
the individual either:
(i)
is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on that day; or
(ii)
would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and
(ca)
in a case where the individual or the individual's partner is eligible for parental leave pay in respect of the child - the PPL period applying to the individual or the individual's partner has not started; and
(cb)
in a case where a former partner of the individual, or of the individual's partner, is eligible for parental leave pay in respect of the child - the PPL period applying to the former partner:
(i)
has not started; or
(ii)
did not start while the former partner was the partner of the individual, or of the individual's partner; and
(d)
the claim for payment of baby bonus contains an estimate of the sum of:
(i)
the individual's adjusted taxable income; and
(ii)
if the individual is a member of a couple on the day the claim is made - the adjusted taxable income of the individual's partner;
for the period of 6 months beginning on the first day on which paragraph (bc) applies; and
(e)
that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
History
S 36(5) amended by No 70 of 2013, s 3 and Sch 3 items 38 and 39, by substituting paras (a) and (b), inserting paras (aa) and (ab) and substituting "that day" for "the day the child is entrusted to the care of the individual" in paras (bc)(i) and (ii) and (c)(i), applicable in relation to a child becoming entrusted to the care of a person before, on or after 28 June 2013. However, the amendments do not affect the rights or liabilities arising between parties to a proceeding heard and finally determined by a court before 28 June 2013, to the extent that those rights or liabilities arose from, or were affected by, a child being entrusted to the care of a person. Paras (a) and (b) formerly read:
(a)
as part of the process for the adoption of the child by the individual, the child is entrusted to the care of the individual by an authorised party; and
(b)
the child is aged under 16 at the time the child is entrusted to the care of the individual; and
S 36(5) amended by No 53 of 2011, s 3 and Sch 5 items 5 and 6, by substituting para (bc) and substituting "first day on which paragraph (bc) applies" for "day the child is entrusted to the care of the individual" in para (d), applicable in relation to claims for payment of baby bonus that are made on or after 1 July 2011. Para (bc) formerly read:
(bc)
the individual, or the individual's partner, is, or was, the primary carer of the child at any time within the period of 26 weeks starting on the day the child is entrusted to the care of the individual; and
S 36(5) amended by No 105 of 2010, s 3 and Sch 1 items 11 and 12, by inserting paras (bc), (ca) and (cb), effective 1 January 2011.
S 36(5) amended by No 63 of 2008, s 3 and Sch 2 items 37 and 38, by substituting "16" for "2" in para (b) and repealing para (ba), applicable in relation to children who become entrusted to care (within the meaning of the A New Tax System (Family Assistance) Act 1999, as amended by Part 2 of Schedule 3 to the Family Assistance and Other Legislation Amendment Act 2013) on or after 1 January 2009. Para (ba) formerly read:
(ba)
if the child arrives in Australia from overseas as part of the process for the adoption of the child - the child is aged under 2 when the child arrives in Australia; and
S 36(5) amended by No 63 of 2008, s 3 and Sch 2 items 9 and 10, by substituting "26" for "13" in para (c)(i) and inserting paras (d) and (e), applicable in relation to children who become entrusted to care (within the meaning of the A New Tax System (Family Assistance) Act 1999, as amended by Part 2 of Schedule 3 to the Family Assistance and Other Legislation Amendment Act 2013) on or after 1 January 2009.
S 36(5) amended by No 146 of 2006, s 3 and Sch 8 items 39 and 40, by inserting para (bb) after para (ba) and substituting "in respect of the FTB child" for "in respect of the child" in para (c)(i), effective 1 July 2008.
S 36(5) amended by No 61 of 2005, s 3 and Sch 2 items 1 and 2, by substituting "aged under 2" for "not more than 26 weeks of age" in para (b) and inserting para (ba), effective 1 July 2005. No 61 of 2005, s 3 and Sch 2 Part 2 contains the following application, transitional and other provisions:
Definition of
commencement
4
In this Part:
commencement
means the commencement of the amendments made by Part 1 of this Schedule.
Application of amendments made by Part 1
5
The amendments made by Part 1 of this Schedule apply in relation to any child:
(a)
who is, as part of the process for the adoption of the child by an individual, entrusted to the care of the individual on or after 1 July 2004; and
(b)
in respect of whom baby bonus has not already been paid.
6 Transitional extension of claim deadline
(1)
This item applies to a claim for payment of baby bonus in normal circumstances if:
(a)
before commencement, a child is entrusted to the care of the claimant, as part of the process for the adoption of the child by the claimant; and
(b)
if the child arrives in Australia from overseas as part of the process for the adoption - the child arrives in Australia before commencement.
(2)
Paragraphs 39(2)(b) and (c) of the A New Tax System (Family Assistance) (Administration) Act 1999 do not apply in relation to the claim.
(3)
The claim is not effective if made later than 26 weeks after commencement.
(4)
The reference in subsection 39(3) of the A New Tax System (Family Assistance) (Administration) Act 1999 to the period of 26 weeks mentioned in subsection (2) is taken to be a reference to the period of 26 weeks mentioned in subitem (3).
7 No baby bonus if maternity allowance already paid in respect of child
(1)
An individual is not eligible for baby bonus in respect of a child if:
(a)
after this item commences, the child is entrusted to the individual's care, as part of the process for the adoption of the child by the individual; and
(b)
maternity allowance has been paid to any person in respect of the child.
(2)
In this item:
maternity allowance
means maternity allowance under Division 2 of Part 3 of the A New Tax System (Family Assistance) Act 1999, as in force before item 1 of Schedule 2 to the Family Assistance Legislation Amendment (More Help for Families - Increased Payments) Act 2004 commenced.
Estimate of adjusted taxable income
36(6)
For the purposes of paragraph (2)(d), (3)(e), (4)(c) or (5)(d):
(a)
a reference in Schedule 3 to an income year is taken to be a reference to the 6 month period mentioned in that paragraph; and
(b)
disregard subclause 2(2) and clauses 3 and 3A of that Schedule.
History
S 36(6) inserted by No 63 of 2008, s 3 and Sch 2 item 11, effective 1 January 2009.
Definition of parent
36(7)
In this section:
parent
includes a relationship parent.
History
S 36(7) inserted by No 144 of 2008, s 3 and Sch 6 item 20, effective 1 July 2009.
Primary carers in cases of shared care
36(8)
If a child is an FTB child of an individual and is also an FTB child of another individual who is not the individual's partner, the
primary carer
of the child is:
(a)
if the individual who gave birth to the child has a percentage of care for the child of at least 48% - that individual; or
(b)
if paragraph (a) does not apply, but one individual has a higher percentage of care for the child than anyone else - that individual; or
(c)
if paragraphs (a) and (b) do not apply, but 2 individuals have an equal percentage of care for the child that is higher than anyone else's percentage of care for the child:
(i)
if one of those individuals gave birth to the child - that individual; or
(ii)
whichever of those individuals the Secretary decides is the primary carer of the child.
History
S 36(8) inserted by No 105 of 2010, s 3 and Sch 1 item 13, effective 1 January 2011.
SECTION 36A Effect of favourable review of payability determinations etc. for parental leave pay
36A(1)
If:
(a)
an individual would, but for this section, be eligible for baby bonus in respect of a child; and
(b)
either:
(i)
a payability determination (within the meaning of the Paid Parental Leave Act 2010) was made to the effect that parental leave pay is not payable for the child; or
(ii)
a decision made under that Act, on review of another decision under that Act, has the effect that parental leave pay is not payable for the child; and
(c)
a decision (the
favourable review decision
) made under that Act on review of:
(i)
the payability determination; or
(ii)
the decision on review referred to in subparagraph (b)(ii);
has the effect that parental leave pay is payable for the child;
the individual is not, and is taken never to have been, eligible for baby bonus in respect of the child.
36A(2)
Despite subsection (1), if:
(a)
the favourable review decision is made before the PPL period relating to the parental leave pay starts; and
(b)
before that PPL period starts, a decision made under that Act, on review of the favourable review decision, has the effect that parental leave pay is not payable for the child;
this section does not affect, and is taken never to have affected, the individual's eligibility for baby bonus in respect of the child.
36A(3)
Despite subsection (1), if:
(a)
the favourable review decision is made before the PPL period relating to the parental leave pay starts; and
(b)
before that PPL period starts, the payability determination (as in force following the favourable review decision) is revoked under section 25 of that Act;
this sectiondoes not affect the individual's eligibility, after the determination is revoked, for baby bonus in respect of the child.
Note:
If this subsection applies, subsection 39(1A) of the Family Assistance Administration Act allows for an additional claim for payment of baby bonus in respect of the child.
SECTION 37 Generally only one individual eligible for baby bonus in respect of a child
37(1)
Only one individual is eligible for baby bonus under subsection 36(2), (3) or (4) in respect of a child.
History
S 37(1) amended by No 63 of 2008, s 3 and Sch 2 item 39, by inserting "under subsection 36(2), (3) or (4)" after "bonus", effective 1 January 2009.
37(2)
If 2 or more individuals would otherwise be eligible for baby bonus under subsection 36(2) or (3) in respect of the same child, the individual who is eligible is the one determined by the Secretary to be eligible.
History
S 37(2) amended by No 105 of 2010, s 3 and Sch 1 item 15, by substituting "subsection 36(2) or (3)" for "subsection 36(2), (3), or (4)", effective 1 January 2011.
S 37(2) amended by No 63 of 2008, s 3 and Sch 2 item 39, by inserting "under subsection 36(2), (3), or (4)", effective 1 January 2009.
37(3)
However, if the Secretary is satisfied that it is reasonable that 2 or more of the individuals should be eligible for baby bonus under subsection 36(2) or (3):
(a)
each individual who is determined by the Secretary to be eligible is eligible; and
(b)
the Secretary must determine the percentage that is to be each eligible individual's percentage of baby bonus in respect of the child.
History
S 37(3) amended by No 105 of 2010, s 3 and Sch 1 item 15, by substituting "subsection 36(2) or (3)" for "subsection 36(2), (3), or (4)", effective 1 January 2011.
S 37(3) amended by No 63 of 2008, s 3 and Sch 2 item 40, by inserting "under subsection 36(2), (3) or (4)" after "for baby bonus", effective 1 January 2009.
37(4)
If the Secretary determines that an individual who is a member of a couple is eligible for baby bonus under subsection 36(2), (3), (4) or (5) in respect of a child, the Secretary must not determine that the partner of the individual is eligible for baby bonus in respect of that child.
History
S 37(4) amended by No 63 of 2008, s 3 and Sch 2 item 41, by inserting "under subsection 36(2), (3), (4) or (5)" after "couple is eligible for baby bonus", effective 1 January 2009.
S 37 amended by No 82 of 2007, s 3 and Sch 6 item 16, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 37 substituted by No 59 of 2004, s 3 and Sch 2 item 1, effective 1 July 2004. For application provision and former wording of s 37, see note under Div 2 heading.
Subdivision B - Eligibility of individuals for baby bonus where death occurs
SECTION 38 WHAT HAPPENS IF AN INDIVIDUAL ELIGIBLE FOR BABY BONUS DIES
38
If:
(a)
an individual is eligible for baby bonus (the
subject payment
) in respect of a child; and
(b)
the individual dies; and
(c)
before the individual died, either:
(i)
none of the subject payment had been paid to the individual (whether or not a claim had been made under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); or
(ii)
one or more amounts of the subject payment totalling less than the whole of the subject payment had been paid to the individual under subsection 47(1), (2) or (3) of that Act; and
(d)
another individual makes a claim under that Part for payment of baby bonus because of the death of the first-mentioned individual, stating that he or she wishes to become eligible for the subject payment; and
(e)
the claim is made:
(i)
within 52 weeks after the death; or
(ii)
within a further period allowed by the Secretary in special circumstances; and
(f)
the Secretary considers that the other individual ought to be eligible for the subject payment;
the other individual is eligible for the subject payment to the extent to which it was not paid to the first-mentioned individual. No-one else is, or can become, eligible for or entitled to be paid that payment.
Div 2 (heading) substituted by No 82 of 2007, s 3 and Sch 6 item 14, effective 1 July 2007.
The heading formerly read:
Division 2 - Eligibility for maternity payment
Div 2 substituted by No 59 of 2004, s 3 and Sch 2 item 1, effective 1 July 2004. No 59 of 2004, s 3 and Sch 2 item 3 contains the following application provision:
Application of amendments
3
The amendment applies in relation to:
(a)
children born or delivered on or after 1 July 2004; and
(b)
children born before 1 July 2004 who are, as part of the process for the adoption of the children by individuals, entrusted to the care of the individuals at times on or after 1 July 2004 when the children are not more than 26 weeks of age.
Div 2 formerly read:
Division 2-Eligibility for maternity allowance
Subdivision A-Eligibility of individuals for maternity allowance in normal circumstances
SECTION 36 When an individual is eligible for maternity allowance in normal circumstances
36(1)
An individual is eligible for maternity allowance in respect of a child in any of the 4 cases set out in this section.
Parent of child
36(2)
First, an individual is eligible for maternity allowance in respect of a child if:
(a)
the individual is a parent of the child; and
(b)
the individual is eligible for family tax benefit in respect of the child at any time within the period of 13 weeks starting on the day of the child's birth and the individual's Part A rate at that time is greater than nil.
Child entrusted to care of individual
36(3)
Second, an individual is eligible for maternity allowance in respect of a child if:
(a)the individual is not a parent of the child; and
(b)
the child is entrusted to the care of the individual or the individual's partner within the period of 13 weeks starting on the day of the child's birth; and
(c)
the child continues, or is likely to continue, in that care for not less than 13 weeks; and
(d)
the individual is eligible for family tax benefit in respect of the child at any time within the period of 13 weeks starting on the day of the child's birth and the individual's Part A rate at that time is greater than nil.
Stillborn child
36(4)
Third, an individual is eligible for maternity allowance in respect of a child if:
(a)
the child is a stillborn child; and
(b)
the individual would have been eligible for family tax benefit in respect of the child, at any time within the period of 13 weeks starting on the day of the child's birth, if the child had not been a stillborn child and the individual's Part A rate at that time would have been greater than nil.
Adoption
36(5)
Fourth, an individual is eligible for maternity allowance in respect of a child if:
(a)
as part of the process for the adoption of the child by the individual, the child is entrusted to the care of the individual by an authorised party; and
(b)
the child is not more than 26 weeks of age at the time the child is entrusted to the care of the individual; and
(c)
the individual is eligible for family tax benefit in respect of the child at any time within the period of 13 weeks starting on the day the child is entrusted to the care of the individual and the individual's Part A rate at that time is greater than nil.
SECTION 37 Only one individual eligible for maternity allowance in respect of a child
37(1)
Only one individual is eligible for maternity allowance in respect of a child.
37(2)
If 2 or more individuals would otherwise be eligible for maternity allowance in respect of the same child, the individual who is eligible is the one determined by the Secretary to be eligible.
Subdivision B-Eligibility of individuals for maternity allowance where death occurs
SECTION 38 What happens if an individual eligible for maternity allowance dies
38
If:
(a)
an individual is eligible for maternity allowance (the
subject allowance
) in respect of a child; and
(b)
the individual dies; and
(c)
before the individual died, the subject allowance had not been paid to the individual (whether or not a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 had been made); and
(d)
another individual makes a claim under that Part for payment of maternity allowance because of the death of the first-mentioned individual, stating that he or she wishes to become eligible for the subject allowance; and
(da)
the claim is made:
(i)
within 26 weeks after the death; or
(ii)
within a further period allowed by the Secretary in special circumstances; and
(e)
the Secretary considers that the other individual ought to be eligible for the subject allowance;
the other individual is eligible for the subject allowance and no-one else is, or can become, eligible for or entitled to be paid that allowance.
S 38 amended by No 30 of 2003, s 3 and Sch 2 items 6 and 7, by substituting "the first-mentioned individual" for "a person" in para (d) and inserting para (da), effective 15 April 2003.
Subdivision A - Eligibility of individuals for stillborn baby payment in normal circumstances
History
Subdiv A substituted by No 70 of 2013, s 3 and Sch 2A item 21, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. For the former wording of Subdiv A, see note under Div 2 heading.
Subdiv A (heading) substituted by No 82 of 2007, s 3 and Sch 6 item 15, effective 1 July 2007.
The heading formerly read:
Subdivision A - Eligibility of individuals for maternity payment in normal circumstances
Subdiv A substituted by No 59 of 2004, s 3 and Sch 2 item 1, effective 1 July 2004. For application provision and former wording of Subdiv A, see note under Div 2 heading.
SECTION 36
When an individual is eligible for stillborn baby payment in normal circumstances
36(1)
Subject to this section, an individual is eligible for a stillborn baby payment in respect of a child if:
(a)
the child is a stillborn child; and
[
CCH Note:
No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provision:
(7)
Paragraph 36(1)(a) of the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born as a stillborn child on or after 1 March 2014.
]
(b)
had the child been born alive:
(i)
the child would have been an FTB child of the individual at birth; and
(ii)
the individual, or the individual's partner, would have been the primary carer of the child at birth; and
(c)
either:
(i)
the individual would have been eligible for family tax benefit in respect of the child, at any time within the period of 26 weeks starting on the day of the child's delivery, assuming the child had not been a stillborn child; or
(ii)
the individual would have been so eligible on the assumption described in subparagraph (i) except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and
(d)
the claim for payment of stillborn baby payment contains an estimate of the sum of:
(i)
the individual's adjusted taxable income; and
(ii)
if the individual is a member of a couple on the day the claim is made - the adjusted taxable income of the individual's partner;
for the period of 6 months beginning on the day of the child's delivery; and
(e)
that estimate is less than or equal to $60,000 and the Secretary considers that estimate to be reasonable.
36(2)
Paragraphs (1)(c) and (e) do not apply if in relation to any day during the period of 52 weeks beginning on the day of the child's delivery:
(a)
either:
(i)
a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the individual or the individual's partner; or
(ii)
a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual or the individual's partner because the Secretary is satisfied that the individual or the individual's partner is eligible for family tax benefit under section 32 of this Act; and
(b)
the individual's or the individual's partner's rate of family tax benefit, worked out under Division
1 of Part
4 but disregarding reductions (if any) under clause
5 or
25A of Schedule
1 and disregarding section
58A and subclauses 38AA(3) and 38AF(3) of Schedule
1, consisted of or included a Part A rate greater than nil.
History
S 36(2) amended by No 14 of 2014, s 3 and Sch 12 items 74-76, by substituting "if in relation to any day" for "if on any day", inserting "or the individual's partner" after "individual" in para (a)(i) and (ii) (wherever occurring), and inserting "or the individual's partner's" in para (b), effective 1 March 2014.
Estimate of adjusted taxable income
36(3)
For the purposes of paragraph (1)(d):
(a)
a reference in Schedule
3 to an income year is taken to be a reference to the 6-month period mentioned in that paragraph; and
(b)
disregard subclause
2(2) and clauses
3 and
3A of that Schedule.
Exception
36(4)
This section does not apply, and is taken never to have applied, in relation to the individual and the child if parental leave pay is payable to the individual, or the individual's partner, for the child.
History
S 36 substituted by No 70 of 2013, s 3 and Sch 2A item 21, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. For the former wording of s 36, see note under Div 2 heading.
S 36 amended by No 82 of 2007, s 3 and Sch 6 item 16, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 36 substituted by No 59 of 2004, s 3 and Sch 2 item 1, effective 1 July 2004. For application provision and former wording of s 36, see note under Div 2 heading.
SECTION 36A
36A
Effect of favourable review of payability determinations etc. for parental leave pay
(Repealed by No 70 of 2013)
History
S 36A repealed by No 70 of 2013, s 3 and Sch 2A item 21, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. For the former wording of s 36A, see note under Div 2 heading.
S 36A inserted by No 105 of 2010, s 3 and Sch 1 item 14, effective 1 January 2011.
SECTION 37
37
Only one individual eligible for stillborn baby payment in respect of a child
If the Secretary determines that an individual who is a member of a couple is eligible for a stillborn baby payment under subsection
36(1) in respect of a child, the Secretary must not determine that the partner of the individual is eligible for a stillborn baby payment in respect of that child.
History
S 37 substituted by No 70 of 2013, s 3 and Sch 2A item 21, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. For the former wording of s 37, see note under Div 2 heading.
S 37(4) amended by No 63 of 2008, s 3 and Sch 2 item 41, by inserting "under subsection 36(2), (3), (4) or (5)" after "couple is eligible for baby bonus", effective 1 January 2009.
S 37 amended by No 82 of 2007, s 3 and Sch 6 item 16, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 37 substituted by No 59 of 2004, s 3 and Sch 2 item 1, effective 1 July 2004. For application provision and former wording of s 37, see note under Div 2 heading.
Subdivision B - Eligibility of individuals for stillborn baby payment where death occurs
History
Subdiv B substituted by No 70 of 2013, s 3 and Sch 2A item 21, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. For the former wording of Subdiv B, see note under Div 2 heading.
Subdiv B (heading) substituted by No 82 of 2007, s 3 and Sch 6 item 17, effective 1 July 2007
The heading formerly read:
Subdivison B - Eligibility of individuals for maternity payment where death occurs
Subdiv B substituted by No 59 of 2004, s 3 and Sch 2 item 1, effective 1 July 2004. For application provision and former wording of Subdiv B, see note under Div 2 heading.
SECTION 38
38
What happens if an individual eligible for stillborn baby payment dies
If:
(a)
an individual is eligible for a stillborn baby payment (the
subject payment
) in respect of a child; and
(b)
the individual dies; and
(c)
before the individual died, the subject payment had not been paid to the individual (whether or not a claim had been made under Part
3 of the Family Assistance Administration Act); and
(d)
another individual makes a claim under that Part for payment of a stillborn baby payment because of the death of the first-mentioned individual, stating that he or she wishes to become eligible for the subject payment; and
(e)
the claim is made:
(i)
within 52 weeks after the death; or
(ii)
within a further period allowed by the Secretary in special circumstances; and
(f)
the Secretary considers that the other individual ought to be eligible for the subject payment;
the other individual is eligible for the subject payment. No-one else is, or can become, eligible for or entitled to be paid that payment.
History
S 38 substituted by No 70 of 2013, s 3 and Sch 2A item 21, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. For the former wording of s 38, see note under Div 2 heading.
S 38 amended by No 45 of 2010, s 3 and Sch 1 item 6, by substituting "47(1), (2) or (3)" for "47(1AA)" in para (c)(ii), effective 14 April 2010. Act No 45 of 2010. s 3 and Sch 1 item 8(2) contains the following transitional provision:
(2)
Subparagraph 38(c)(ii) of the A New Tax System (Family Assistance) Act 1999 applies on and after 14 April 2010 as if a reference in that subparagraph to subsection 47(1), (2) or (3) of the A New Tax System (Family Assistance) (Administration) Act 1999 included a reference to:
(a)
subsection 47(1AA) or (4A) of that Act as in force immediately before that commencement; and
(b)
subsection 47(1A), (2), (3) or (5) of that Act as in force immediately before 1 January 2009.
S 38 amended by No 63 of 2008, s 3 and Sch 2 item 12 and 23, by substituting "52" for "26" in para (e)(i), applicable in relation to an individual if the individual mentioned in paragraph (a) is eligible for baby bonus under section 36 and by substituting "47(1AA)" for "47(1A), (2) or (3)" in para (c)(ii), effective 1 January 2009.
S 38 amended by No 130 of 2007, s 3 and Sch 2 item 1, by substituting "47(1A), (2)" for "47(2)" in para (c)(ii), applicable to claims for payment of baby bonus made after 18 August 2007.
S 38 amended by No 82 of 2007, s 3 and Sch 6 item 18, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 38 amended by No 82 of 2007, s 3 and Sch 6 item 1, by inserting "or (3)" after "47(2)" in para (c)(ii), applicable to claims for payment of baby bonus made after 1 July 2007.
S 38 substituted by No 59 of 2004, s 3 and Sch 2 item 1, effective 1 July 2004. For application provision and former wording of s 38, see note under Div 2 heading.
Division 3-Eligibility for maternity immunisation allowance
History
Div 3 repealed by No 49 of 2012, s 3 and Sch 1 item 10, effective 1 July 2012. For transitional and application provisions see note under s 61B.
Div 3 formerly read:
Division 3 - Eligibility for maternity immunisation allowance
Subdivision A-Eligibility of individuals for maternity immunisation allowance in normal circumstances
SECTION 39 WHEN AN INDIVIDUAL IS ELIGIBLE FOR MATERNITY IMMUNISATION ALLOWANCE IN NORMAL CIRCUMSTANCES
39(1)
An individual is eligible for maternity immunisation allowance in respect of a child in any of the 7 cases set out in this section.
History
S 39(1) amended by No 143 of 2008, s 3 and Sch 1 item 1, by substituting "7" for "3" , effective 1 January 2009.
Usual case
39(2)
First, an individual is eligible for maternity immunisation allowance in respect of a child who is alive at the end of 18 months after the date of the child's birth if:
(a)
the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on any day before the child turns 2; and
(aa)
the child is an FTB child of the individual; and
(b)
on the later of the following days:
(i)
the day the child turned 18 months;
(ii)
the earliest day to which paragraph (a) applies;
the individual either:
(iii)
is eligible for family tax benefit in respect of the FTB child; or
(iv)
would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.
History
S39(2) amended by No 146 of 2006, s 3 and Sch 8 items 41 and 42, by inserting para (aa) after para (a) and substituting "in respect of the FTB child" for "in respect of the child" in para (b)(iii), effective 1 July 2008.
S 39(2) amended by No 59 of 2004, s 3 and Sch 2 item 43, by substituting para (b), applicable in relation to children who turn 18 months, and are alive, on a day that is on or after 1 July 2004 (whether they are born before, on or after 1 July 2004). Para (b) formerly read:
(b)
on the later of the following days (the
qualifying day
):
(i)
the day the child turned 18 months;
(ii)
the earliest day to which paragraph (a) applies;
one of the following applies:
(iii)
the child is an FTB child of the individual and maternity allowance has been paid in respect of the child;
(iv)
the individual is eligible for family tax benefit in respect of the child and the individual's Part A rate is greater than nil;
(v)
(Repealed by No 45 of 2000)
S 39(2) amended by No 45 of 2000, s 3 Sch 1 item 16, by repealing subpara (b)(v). For transitional provisions see note under s 22A. Subpara (b)(v) formerly read:
(v)
the Secretary is satisfied there is a pattern of care for the child for a period, that started before the qualifying day and that will end after that day, in which the child was, or will be, an FTB child of the individual.
39(2A)
Second, an individual is eligible for maternity immunisation allowance in respect of a child who is alive at the end of 4 years after the date of the child's birth if:
(a)
the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on any day before the child turns 5; and
(b)
the child is an FTB child of the individual; and
(c)
on the later of the following days:
(i)
the day the child turned 4;
(ii
the earliest day to which paragraph (a) applies;
the individual either:
(iii)
is eligible for family tax benefit in respect of the FTB child; or
(iv)
would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.
History
S 39(2A) inserted by No 143 of 2008, s 3 and Sch 1 item 2, effective 1 January 2009.
Stillborn child
39(3)
Second, an individual is eligible for maternity immunisation allowance in respect of a child if:
(a)
the child is a stillborn child; and
(b)
had the child been born alive:
(i)
the child would have been an FTB child of the individual at birth; and
(ii)
the individual, or the individual's partner, would have been the primary carer of the child at birth; and
(c)
either:
(i)
the individual would have been eligible for family tax benefit in respect of the FTB child, at any time within the period of 13 weeks starting on the day of the child's delivery, assuming the child had not been a stillborn child; or
(ii)
the individual would have been so eligible on the assumption described in subparagraph (i) except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.
History
S 39(3) amended by No 105 of 2010, s 3 and Sch 1 item 16, by substituting para (b), effective 1 January 2011. Para (b) formerly read:
(b)
if the child had been born alive, the child would have been an FTB child of the individual at birth; and
S 39(3) substituted by No 63 of 2008, s 3 and Sch 2 item 13, applicable in relation to children delivered on or after 1 January 2009. S 39(3) formerly read:
Third, an individual is eligible for maternity immunisation allowance in respect of a child that is a stillborn child if the individual is entitled to baby bonus in respect of the child.
S 39(3) amended by No 143 of 2008, s 3 and Sch 1 item 3, by substituting "Third" for "Second", effective 1 January 2009.
S 39(3) amended by No 82 of 2007, s 3 and Sch 6 item 19, by substituting "baby bonus" for "maternity payment", applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 39(3) amended by No 59 of 2004, s 3 and Sch 2 item 7, by substituting "maternity payment" for "maternity allowance", applicable in relation to stillborn children delivered on or after 1 July 2004.
Child dies within 5 years of birth
39(4)
Fourth, an individual is eligible for maternity immunisation allowance in respect of a child who is born alive but dies within 5 years if, on the day of the child's death:
(a)
the child is an FTB child of the individual; and
(b)
the individual either:
(i)
is eligible for family tax benefit in respect of the FTB child; or
(ii)
would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.
History
S 39(4) amended by No 143 of 2008, s 3 and Sch 1 items 4 and 5, by substituting "Fourth" for "Third" and substituting "5" for "2", effective 1 January 2009.
S 39(4) substituted by No 146 of 2006, s 3 and Sch 8 item 43, effective 1 July 2008. S 39(4) formerly read:
39(4)
Third, an individual is eligible for maternity immunisation allowance in respect of a child who is born alive but dies within 2 years if, on the day of the child's death, the individual either:
(a)
is eligible for family tax benefit in respect of the child; or
(b)
would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.
S 39(4) substituted by No 59 of 2004, s 3 and Sch 2 item 45, applicable in relation to children who die on or after 1 July 2004 (whether they were born before, on or after 1 July 2004). S 39(4) formerly read:
Child dies within 2 years of birth
39(4)
Third, an individual is eligible for maternity immunisation allowance in respect of a child who is born alive but dies within 2 years if one of the following applies:
(a)
the child was an FTB child of the individual on the day of the child's death and someone has been paid or is entitled to be paid maternity allowance in respect of the child;
(b)
on the day of the child's death, the individual was eligible for family tax benefit in respect of the child and the individual's Part A rate was greater than nil;
(c)
(Repealed by No 45 of 2000)
S 39(4) amended by No 45 of 2000, s 3 Sch 1 item 17, by repealing para (c). For transitional provisions see note under s 22A. Para (c) formerly read:
(c)
the Secretary is satisfied that, on the day of the child's death, there was a pattern of care for the child for a period, that started before that day and that would have ended after that day if the child had not died, in which the child was, or would have been, an FTB child of the individual.
Adoption of children born outside Australia
(5)
Fifth, an individual is eligible for maternity immunisation allowance in respect of a child if:
(a)
the child is born outside Australia; and
(b)
either:
(i)
while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or
(ii)
the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and
(c)
as part of the process for the adoption of the child, the child is entrusted to the care of a person adopting the child by an authorised party; and
(d)
either:
(i)
if subparagraph (b)(i) applies - the child arrives in Australia from overseas after the adoption takes place and the child so arrives on the day the child turns 3 or an earlier day; or
(ii)
if subparagraph (b)(ii) applies - the child arrives in Australia from overseas as part of the process for the adoption of the child and the child so arrives on the day the child turns 3 or an earlier day; and
(e)
the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on or after the day the child turns 18 months and before the day the child turns 4; and
(f)
on the earliest day to which paragraph (e) applies:
(i)
the child is an FTB child of the individual; and
(ii)
the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.
History
S 39(5) inserted by No 143 of 2008, s 3 and Sch 1 item 6, effective 1 January 2009.
39(6)
Sixth, an individual is eligible for maternity immunisation allowance in respect of a child if:
(a)
the child is born outside Australia; and
(b)
either:
(i)
while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or
(ii)
the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and
(c)
as part of the process for the adoption of the child, the child is entrusted to the care of a person adopting the child by an authorised party; and
(d)
either:
(i)
if subparagraph (b)(i) applies - the child arrives in Australia from overseas after the adoption takes place and the child so arrives on a day that is after the child turns 3 and before the child turns 16; or
(ii)
if subparagraph (b)(ii) applies - the child arrives in Australia from overseas as part of the process for the adoption of the child and the child so arrives on a day that is after the child turns 3 and before the child turns 16; and
(e)
either subsection (7) or (8) is satisfied.
History
S 39(6) inserted by No 143 of 2008, s 3 and Sch 1 item 6, effective 1 January 2009.
39(7)
This subsection is satisfied if:
(a)
the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on any day within the last 6 months of the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d); and
(b)
on the earliest day to which paragraph (a) applies:
(i)
the child is an FTB child of the individual; and
(ii)
the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.
History
S 39(7) inserted by No 143 of 2008, s 3 and Sch 1 item 6, effective 1 January 2009.
39(8)
This subsection is satisfied if the child dies within the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d), and on the day of the child's death:
(a)
the child is an FTB child of the individual; and
(b)
the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.
History
S 39(8) inserted by No 143 of 2008, s 3 and Sch 1 item 6, effective 1 January 2009.
39(9)
Seventh, an individual is eligible for maternity immunisation allowance in respect of a child if:
(a)
the child is born outside Australia; and
(b)
either:
(i)
while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or
(ii)
the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and
(c)
as part of the process for the adoption of the child and while the child is outside Australia, the child is entrusted to the care of a person adopting the child by an authorised party; and
(d)
the child dies before turning 16; and
(e)
the child has not arrived in Australia from overseas after the child is entrusted to care as mentioned in paragraph (c); and
(f)
on the day of the child's death:
(i)
the child is an FTB child of the individual; and
(ii)
the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.
History
S 39(9) inserted by No 143 of 2008, s 3 and Sch 1 item 6, effective 1 January 2009.
39(10)
For the purposes of paragraphs (7)(b), (8)(a) and (b) and (9)(f), the following provisions are to be disregarded:
(a)
paragraph (a) of item 1 of the table in subsection 22A(1);
(b)
paragraphs (a) and (c) of item 2 of that table;
(c)
item 3 of that table.
Note:
Section 22A sets out exceptions to when an individual can be an FTB child of another individual. This subsection removes some of those exceptions.
History
S 39(10) inserted by No 143 of 2008, s 3 and Sch 1 item 6, effective 1 January 2009.
CCH Note:
No 143 of 2008, s 3 and Sch 1 items 12 to 14 contain the following application and transitional provisions with respect to s 39:
12 Application and transitional - eligibility for maternity immunisation allowance
Usual case
(1)
Subsection 39(2A) of the A New Tax System (Family Assistance) Act 1999 applies in relation to:
(a)
children born on or after 1 January 2009; and
(b)
children born before 1 January 2009, other than children in respect of whom the Secretary had determined, before that commencement, maternity immunisation allowance was to be paid, based on eligibility for the allowance under subsection 39(2) of that Act or section 40 of that Act (so far as it relates to that subsection).
Child dies within 5 years of birth
(2)
The amendment made by item 5 applies in relation to deaths occurring on or after 1 January 2009.
Adoption of children born outside Australia
(3)
Subsections 39(5) and (6) of the A New Tax System (Family Assistance) Act 1999 apply in relation to:
(a)
processes for adoptions beginning before, on or after 1 January 2009; and
(b)
arrivals in Australia occurring on or after 1 July 2006.
(4)
Paragraph 39(5)(e) of the A New Tax System (Family Assistance) Act 1999 applies in relation to a child arriving in Australia on or after 1 July 2006 and before 1 January 2009 as if the reference in that paragraph to "the day the child turns 4" were a reference to "1 January 2011".
(5)
Subsection 39(6) of the A New Tax System (Family Assistance) Act 1999, insofar as it relates to subsection 39(8) of that Act, applies as if a reference in subparagraphs 39(6)(d)(i) and (ii) of that Act to "the child so arrives on a day that is after the child turns 3 and before the child turns 16" included a reference to "the child so arrives on or after 1 July 2006 and before 1 January 2009 and so arrives on the day the child turns 3 or an earlier day".
(6)
Paragraph 39(7)(a) of the A New Tax System (Family Assistance) Act 1999 applies in relation to a child arriving in Australia on or after 1 July 2006 and before 1 January 2009 as if the reference in that paragraph to "within the last 6 months of the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d)" were a reference to "that is at least 18 months after the day of the arrival mentioned in paragraph (6)(d) and is before 1 January 2011".
(7)
Subsection 39(8) of the A New Tax System (Family Assistance) Act 1999 applies in relation to a child arriving in Australia on or after 1 July 2006 and before 1 January 2009 as if the reference in that subsection to "within the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d)" were a reference to "before 1 January 2011".
(8)
Subsection 39(9) of the A New Tax System (Family Assistance) Act 1999 applies in relation to:
(a)
processes for adoptions beginning before, on or after 1 January 2009; and
(b)
deaths occurring on or after 1 July 2006.
13 Application and transitional - amount of maternity immunisation allowance
(1)
Paragraph 67(2)(a) of the A New Tax System (Family Assistance) Act 1999, to the extent it relates to subsection 39(2) of that Act or section 40 of that Act (so far as it relates to subsection 39(2) of that Act) applies in relation to:
(a)
claims for payment of maternity immunisation allowance made on or after 1 January 2009; and
(b)
claims for payment of maternity immunisation allowance made before 1 January 2009 that had not been determined by the Secretary before 1 January 2009.
(2)
If:
(a)
the Secretary determines that an individual is entitled to be paid maternity immunisation allowance for a child basedon eligibility for the allowance for a child based on eligibility for the allowance under subsection 39(5) of the A New Tax System (Family Assistance) Act 1999 or section 40 of that Act (so far as it relates to that subsection); and
(b)
the day of the arrival mentioned in paragraph 39(5)(d) of that Act was before 1 January 2009;
then:
(c)
the amount of the allowance in respect of the child is the amount under subsection 67(1) of that Act; and
(d)
paragraph 67(4)(a) of that Act is taken to be satisfied in relation to that amount.
39(3)
If, before 1 January 2009, the Secretary determined that an amount of maternity immunisation allowance under section 67 of the A New Tax System (Family Assistance) Act 1999 was to be paid in respect of a child, no further amount of maternity immunisation allowance is to be paid in respect of the child after that commencement.
14 Application and transitional - claims for maternity immunisation allowance
(1)
If:
(a)
an individual made a claim for maternity immunisation allowance before 1 January 2009 based on eligibility for the allowance under subsection 39(2) of the A New Tax System (Family Assistance) Act 1999; and
(b)
the claim had not been determined by the Secretary before 1 January 2009;
the individual is also taken to have made a claim for maternity immunisation allowance, based on eligibility for the allowance under subsection 39(2A) of the A New Tax System (Family Assistance) Act 1999, on 1 January 2009.
(2)
If:
(a)
an individual:
(i)
is eligible for maternity immunisation allowance under subsection 39(5) or (6) of the A New Tax System (Family Assistance) Act 1999 in respect of an arrival in Australia that occurred before 1 January 2009; or
(ii)
is eligible for maternity immunisation allowance under subsection 39(9) of the A New Tax System (Family Assistance) Act 1999 in respect of a death that occurred before 1 January 2009; and
(b)
the individual makes a claim for the allowance before 1 January 2011; and
(c)
apart from this subitem, subsection 39(4) of the A New Tax System (Family Assistance) (Administration) Act 1999 would apply to make the claim not effective;
then subsection 39(4) of the A New Tax System (Family Assistance) (Administration ) Act 1999 does not apply in relation to the claim.
Subdivision B-Eligibility of individuals for maternity immunisation allowance where death occurs
SECTION 40 What happens if an individual eligible for maternity immunisation allowance dies
40
If:
(a)
an individual is eligible for maternity immunisation allowance (the
subject allowance
) in respect of a child; and
(b)
the individual dies; and
(c)
before the individual died, the subject allowance had not been paid to the individual (whether or not a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 had been made); and
(d)
another individual makes a claim under that Part for payment of maternity immunisation allowance because of the death of the first-mentioned individual, stating that he or she wishes to become eligible for the subject allowance; and
(da)
the claim is made:
(i)
within 26 weeks after the death; or
(ii)
within a further period allowed by the Secretary in special circumstances; and
(e)
the Secretary considers that the other individual ought to be eligible for the subject allowance;
the other individual is eligible for the subject allowance and no-one else is, or can become, eligible for or entitled to be paid that allowance.
History
S 40 amended by No 30 of 2003, s 3 and Sch 2 items 8 and 9, by substititung "the first-mentioned individual" for "a person" in para (d) and inserting para (da), effective 15 April 2003.
Subdivision A-Eligibility of individuals for maternity immunisation allowance in normal circumstances
History
Subdiv A repealed by No 49 of 2012, s 3 and Sch 1 item 10, effective 1 July 2012. For transitional and application provisions see note under s 61B. For former wording see note under Pt 3 Div 3 heading.
SECTION 39
39
WHEN AN INDIVIDUAL IS ELIGIBLE FOR MATERNITY IMMUNISATION ALLOWANCE IN NORMAL CIRCUMSTANCES
(Repealed by No 49 of 2012)
History
S 39 repealed by No 49 of 2012, s 3 and Sch 1 item 10, effective 1 July 2012. For transitional and application provisions see note under s 61B. For former wording see note under Pt 3 Div 3 heading.
Subdivision B-Eligibility of individuals for maternity immunisation allowance where death occurs
History
Subdiv B repealed by No 49 of 2012, s 3 and Sch 1 item 10, effective 1 July 2012. For transitional and application provisions see note under s 61B. For former wording see note under Pt 3 Div 3 heading.
SECTION 40
40
What happens if an individual eligible for maternity immunisation allowance dies
(Repealed by No 49 of 2012)
History
S 40 repealed by No 49 of 2012, s 3 and Sch 1 item 10, effective 1 July 2012. For transitional and application provisions see note under s 61B. For former wording see note under Pt 3 Div 3 heading.
Division 4 - Eligibility for child care benefit
History
Div 4 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Div 4 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10.
SECTION 41
41
Overview of Division
(Repealed by No 22 of 2017)
History
S 41 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 41 formerly read:
SECTION 41 Overview of Division
41(1)
This Division deals with eligibility for child care benefit. Before a person may be determined under Division 4 of Part 3 of the Family Assistance Administration Act to be entitled to be paid child care benefit, the person must first be eligible for it.
Eligibility of individual for child care benefit
41(2)
An individual may be eligible for child care benefit:
(a)
by fee reduction for care provided by an approved child care service (see section 43, Subdivision A); or
(b)
for a past period for care provided by an approved child care service (see section 44, Subdivision B); or
(c)
for a past period for care provided by a registered carer (see section 45, Subdivision C); or
(d)
by single payment/in substitution because of the death of another individual (see section 46, Subdivision D).
Before an individual can be eligible under section 43, the individual must be conditionally eligible under section 42.
Eligibility of an approved child care service for child care benefit
41(3)
An approved child care service may be eligible for child care benefit by fee reduction for care provided by the service to a child at risk (see section 47, Subdivision E).
S 41 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 41 see history note under Div 4 heading.
Subdivision A - Eligibility of an individual for child care benefit by fee reduction for care provided by an approved child care service
History
Subdiv A repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
SECTION 42
42
When an individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service
(Repealed by No 22 of 2017)
History
S 42 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 42 formerly read:
SECTION 42 When an individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service
42(1)
An individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service to a child if:
(a)
the child is an FTB child, or a regular care child, of the individual, or the individual's partner; and
(b)
the individual, or the individual's partner:
(i)
is an Australian resident; or
(ia)
is a special category visa holder residing in Australia; or
(ii)
satisfies subsection (1A); or
(iii)
is undertaking a course of study in Australia and receiving financial assistance directly from the Commonwealth for the purpose of undertaking that study; and
(c)
where the child is under 20, either:
(i)
the child meets the immunisation requirements set out in section 6; or
(ii)
a pre-notice period is operating in respect of the individual and the child (see subsection (3)); or
(iii)
a 63 day notice period is operating in respect of the individual and the child (see section 57E of the Family Assistance Administration Act).
History
S 42(1) amended by No 158 of 2015, s 3 and Sch 1 item 6, by substituting "under 20" for "under 7 and born on or after 1 January 1996" in para (c), effective 1 January 2016. For application and transitional provision, see note under s 6(3).
S 42(1) amended by No 146 of 2006, s 3 and Sch 8 items 44 and 45,by inserting ", or a regular care child," after "FTB child" in para (a) and substituting "child" for "FTB child" in para (c), effective 1 July 2008.
S 42(1)(b)(ia) inserted by No 18 of 2001, s 3 and Sch 2 item 10, effective 30 March 2001.
S 42(1) amended by No 94 of 2000, s 3 Sch 8 item 3, by substituting "satisfies subsection (1A); or" for "meets the requirements set out in subparagraph 729(2)(f)(ii), (iii), (iv) or (v) of the Social Security Act 1991 and is in Australia; or" in para (b)(ii), effective 20 September 2000.
42(1AA)
Subparagraphs (1)(c)(ii) and (iii) do not apply in relation to an individual in connection with the Secretary determining a claim by the individual for payment of child care benefit by fee reduction for care provided by an approved child care service.
History
S 42(1AA) inserted by No 158 of 2015, s 3 and Sch 1 item 7, effective 1 January 2016. For application and transitional provision, see note under s 6(3).
When individual satisfies this subsection
42(1A)
An individual satisfies this subsection if:
(a)
the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991; and
(b)
either:
(i)
the individual is in Australia; or
(ii)
the individual is temporarily absent from Australia for a period not exceeding 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
History
S 42(1A) substituted by No 98 of 2012, s 3 and Sch 2 item 4, effective 1 January 2013. S 42(1A) formerly read:
When individual satisfies this subsection
42(1A)
An individual satisfies this subsection if the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991, and either of the following applies:
(a)
the individual is in Australia; or
(b)
the individual:
(i)
is temporarily absent from Australia for a period not exceeding 13 weeks; and
(ii)
the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
S 42(1A) amended by No 122 of 2003, s 3 and Sch 6 item 3, by substititung "13" for "26" in para (b)(i), effective 1 July 2004. For application provision, see note under s 21(1A).
S 42(1A) inserted by No 94 of 2000, s 3 Sch 8 item 4, effective 20 September 2000.
Secretary may determine that individual is a regular care child
42(2)
The Secretary may determine that an individual who is neither an FTB child, nor a regular care child, of another individual at a particular time is taken to be a regular care child of the other individual at that time for the purposes of paragraph (1)(a).
History
S 42(2) amended by No 98 of 2012, s 3 and Sch 7 items 3 to 5, by substituting "an individual" for "a child", "another individual" for "an individual", and "the other individual" for "the individual", applicable in relation to determinations made by the Secretary on or after 30 June 2012.
S 42(2) substituted by No 146 of 2006, s 3 and Sch 8 item 46, effective 1 July 2008. S 42(2) formerly read:
Secretary may determine that child is an FTB child
42(2)
The Secretary may determine that a child who is not an FTB child of an individual at a particular time is taken to be an FTB child of the individual at that time for the purposes of paragraph (1)(a).
42(3)
In subparagraph (1)(c)(ii), the reference to a
pre-notice period
is a reference to the period of time that ends on the day before a 63 day notice period begins to operate in respect of the individual and the child.
Section subject to Subdivision F
42(4)
This section is subject to Subdivision F (which deals with limits on eligibility).
S 42 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 42 see history note under Div 4 heading.
SECTION 43
43
When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service
(Repealed by No 22 of 2017)
History
S 43 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 43 formerly read:
SECTION 43 When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service
43(1)
An individual is eligible for child care benefit by fee reduction for a session of care provided by an approved child care service to a child if:
(a)
when the session of care is provided, a determination is in force under Part l3 of the Family Assistance Administration Act with the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and
(b)
the care is provided in Australia; and
(ba)
the care is not provided as part of the compulsory education program in the State or Territory where the care is provided; and
(c)
the individual, or the individual's partner, has incurred a liability to pay for the session (whether or not the liability has been discharged).
History
S 43(1) amended by No 108 of 2006, s 3 and Sch 1 item 3, by inserting para (ba), effective 27 September 2006.
Section subject to Subdivisions F and G
43(2)
This section is subject to Subdivisions F and G (which deal with limits on eligibility).
S 43 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 43 see history note under Div 4 heading.
Subdivision B - Eligibility of an individual for child care benefit for a past period for care provided by an approved child care service
History
Subdiv B repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
SECTION 44
44
When an individual is eligible for child care benefit for a past period for care provided by an approved child care service
(Repealed by No 22 of 2017)
History
S 44 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 44 formerly read:
SECTION 44 When an individual is eligible for child care benefit for a past period for care provided by an approved child care service
44(1)
An individual is eligible for child care benefit for a past period for a session of care provided by an approved child care service to a child if:
(a)
the child is an FTB child, or a regular care child, of the individual, or the individual's partner, during the session; and
(b)
the care is provided in Australia; and
(ba)
the care is not provided as part of the compulsory education program in the State or Territory where the care is provided; and
(c)
the individual, or the individual's partner, has incurred a liability to pay for the session (whether or not the liability has been discharged); and
(d)
when a claim by the individual for payment of child care benefit in respect of the session is determined in accordance with Part 3 of the Family Assistance Administration Act, the individual, or the individual's partner:
(i)
is an Australian resident; or
(ia)
is a special category visa holder residing in Australia; or
(ii)
satisfies subsection (1A); or
(iii)
is undertaking a course of study in Australia and receiving financial assistance directly from the Commonwealth for the purpose of undertaking that study; and
(e)
when a claim by the individual for payment of child care benefit in respect of the session is determined in accordance with Part 3 of the Family Assistance Administration Act, the requirement relating to immunisation set out in subsection (2) is met in respect of the child; and
(f)
the session starts on or after the commencement of this Act.
History
S 44(1) amended by No 146 of 2006, s 3 and Sch 8 item 47, by inserting ", or a regular care child," after "FTB child" in para (a), effective 1 July 2008.
S 44(1) amended by No 108 of 2006, s 3 and Sch 1 item 4, by inserting para (ba), effective 27 September 2006.
S 44(1)(d)(ia) inserted by No 18 of 2001, s 3 and Sch 2 item 11, effective 30 March 2001.
S 44(1) amended by No 94 of 2000, s 3 Sch 8 item 5, by substituting "satisfies subsection (1A); or" for "meets the requirements set out in subparagraph 729(2)(f)(ii), (iii), (iv) or (v) of the Social Security Act 1991 and is in Australia; or" in para (d)(ii), effective 20 September 2000.
When individual satisfies this subsection
44(1A)
An individual satisfies this subsection if:
(a)
the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991; and
(b)
either:
(i)
the individual is in Australia; or
(ii)
the individual is temporarily absent from Australia for a period not exceeding 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
History
S 44(1A) substituted by No 98 of 2012, s 3 and Sch 2 item 4, effective 1 January 2013. S 44(1A) formerly read:
When individual satisfies this subsection
44(1A)
An individual satisfies this subsection if the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991, and either of the following applies:
(a)
the individual is in Australia; or
(b)
the individual:
(i)
is temporarily absent from Australia for a period not exceeding 13 weeks; and
(ii)
the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
S 44(1A) amended by No 122 of 2003, s 3 and Sch 6 item 3, by substituting "13" for "26" in para (b)(i), effective 1 July 2004. For application provision, see note under s 21(1A).
S 44(1A) inserted by No 94 of 2000, s 3 Sch 8 item 6, effective 20 September 2000.
Requirement relating to immunisation referred to in paragraph (1)(e)
44(2)
For the purposes of paragraph (1)(e), the requirement relating to immunisation is that, if the child is under 20, the child must meet the immunisation requirements set out in section 6.
History
S 44(2) amended by No 158 of 2015, s 3 and Sch 1 item 8, by substituting "under 20" for "under 7 and is born on or after 1 January 1996", effective 1 January 2016. For application and transitional provision, see note under s 6(3).
Secretary may determine that individual is a regular care child
44(3)
The Secretary may determine that an individual who is neither an FTB child, nor a regular care child, of another individual during the session of care is taken to be a regular care child of the other individual during that session for the purposes of paragraph (1)(a).
History
S 44(3) amended by No 98 of 2012, s 3 and Sch 7 items 7 to 9, by substituting "an individual" for "a child", "another individual" for "an individual", and "the other individual" for "the individual", applicable in relation to determinations made by the Secretary on or after 30 June 2012.
S 44(3) substituted by No 146 of 2006, s 3 and Sch 8 item 48, effective 1 July 2008. S 44(3) formerly read:
Secretary may determine that child is an FTB child
44(3)
The Secretary may determine that a child who is not an FTB child of an individual during the session of care is taken to be an FTB child of the individual during that session for the purposes of paragraph (1)(a).
Section subject to Subdivisions F and G
44(4)
This section is subject to Subdivisions F and G (which deal with limits on eligibility).
S44 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 44 see history note under Div 4 heading.
Subdivision C - Eligibility of an individual for child care benefit for a past period for care provided by a registered carer
History
Subdiv C repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
SECTION 45
45
When an individual is eligible for child care benefit for a past period for care provided by a registered carer
(Repealed by No 22 of 2017)
History
S 45 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 45 formerly read:
SECTION 45 When an individual is eligible for child care benefit for a past period for care provided by a registered carer
45(1)
An individual is eligible for child care benefit for a past period for care provided (see section 12) by a registered carer to a child if:
(a)
the child is an FTB child, or a regular care child, of the individual, or the individual's partner, during the period; and
(b)
the care is provided in Australia; and
(c)
the child is neither an FTB child, nor a regular care child, of the registered carer, or the partner of the carer; and
(d)
the individual, or the individual's partner, is liable to pay for the care and the care has been paid for; and
(e)
the individual, and the individual's partner, satisfy the work/training/study test at some time during the week in which the care is provided; and
(f)
when a claim by the individual for payment of child care benefit in respect of the period is determined in accordance with Part 3 of the Family Assistance Administration Act, the individual, or the individual's partner:
(i)
is an Australian resident; or
(ia)
is a special category visa holder residing in Australia; or
(ii)
satisfies subsection (1A); or
(iii)
is undertaking a course of study in Australia and receiving financial assistance directly from the Commonwealth for the purpose of undertaking that study; and
(g)
when a claim by the individual for payment of child care benefit in respect of the period is determined in accordance with Part 3 of the Family Assistance Administration Act, the requirement relating to immunisation set out in subsection (2) is met in respect of the child; and
(h)
the care is not provided as part of the compulsory education program in the State or Territory where the care is provided; and
(i)
the care starts on or after the commencement of this Act.
History
S 45(1) amended by No 146 of 2006, s 3 and Sch 8 items 49 and 50, by inserting ", or a regular care child," after "FTB child" in para (a) and substituting "neither an FTB child, nor a regular care child," for "not an FTB child" in para (c), effective 1 July 2008.
S 45(1)(f)(ia) inserted by No 18 of 2001, s 3 and Sch 2 item 12, effective 30 March 2001.
S 45(1) amended by No 94 of 2000, s 3 Sch 8 item 7, by substituting "satisfies subsection (1A); or" for "meets the requirements set out in subparagraph 729(2)(f)(ii), (iii), (iv) or (v) of the Social Security Act 1991 and is in Australia; or" in para (f)(ii), effective 20 September 2000.
When individual satisfies this subsection
45(1A)
An individual satisfies this subsection if:
(a)
the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991; and
(b)
either:
(i)
the individual is in Australia; or
(ii)
the individual is temporarily absent from Australia for a period not exceeding 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
History
S 45(1A) substituted by No 98 of 2012, s 3 and Sch 2 item 4, effective 1 January 2013. S 45(1A) formerly read:
When individual satisfies this subsection
45(1A)
An individual satisfies this subsection if the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991, and either of the following applies:
(a)
the individual is in Australia; or
(b)
the individual:
(i)
is temporarily absent from Australia for a period not exceeding 13 weeks; and
(ii)
the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
S 45(1A) amended by No 122 of 2003, s 3 and Sch 6 item 3, by substituting "13" for "26" in para (b)(i), effective 1 July 2004. For application provision, see note under s 21(1A).
S 45(1A) inserted by No 94 of 2000, s 3 Sch 8 item 8, effective 20 September 2000.
Requirement relating to immunisation referred to in paragraph (1)(g)
45(2)
For the purposes of paragraph (1)(g), the requirement relating to immunisation is that, if the child is under 20, the child must meet the immunisation requirements set out in section 6.
History
S 45(2) substituted by No 158 of 2015, s 3 and Sch 1 item 9, effective 1 January 2016. For application and transitional provision, see note under s 6(3). S 45(2) formerly read:
Requirement relating to immunisation referred to in paragraph (1)(g)
45(2)
For the purposes of paragraph (1)(g), the requirement relating to immunisation is that, if:
(a)the child is under 7 and is born on or after 1 January 1996; and
(b)
the individual has previously made a claim for payment of child care benefit under Part 3 of the Family Assistance Administration Act in respect of a period of care provided by a registered carer to the child;
the child must meet the immunisation requirements set out in section 6.
Secretary may determine that individual is a regular care child
45(3)
The Secretary may determine that an individual who is neither an FTB child, nor a regular care child, of another individual during the period of care is taken to be a regular care child of the other individual during that period for the purposes of paragraph (1)(a).
History
S 45(3) amended by No 98 of 2012, s 3 and Sch 7 items 11 to 13, by substituting "an individual" for "a child", "another individual" for "an individual", and "the other individual" for "the individual", applicable in relation to determinations made by the Secretary on or after 30 June 2012.
S 45(3) substituted by No 146 of 2006, s 3 and Sch 8 item 51, effective 1 July 2008. S 45(3) formerly read:
Secretary may determine that child is an FTB child
45(3)
The Secretary may determine that a child who is not an FTB child of an individual during the period of care is taken to be an FTB child of the individual during that period for the purposes of paragraph (1)(a).
Section subject to sections 48 and 49
45(4)
This section is subject to sections 48 and 49 (which deal with limits on eligibility).
S 45 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 45 see history note under Div 4 heading.
Subdivision D - Eligibility of an individual for child care benefit by single payment/in substitution because of the death of another individual
History
Subdiv D repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
SECTION 46
46
Eligibility for child care benefit if a conditionally eligible or eligible individual dies
(Repealed by No 22 of 2017)
History
S 46 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 46 formerly read:
SECTION 46 Eligibility for child care benefit if a conditionally eligible or eligible individual dies
If deceased eligible for child care benefit
46(1)
If:
(a)
an individual is eligible for an amount of child care benefit in respect of a child (the
subject amount
) under section 43, 44 or 45; and
(b)
the individual dies; and
(c)
before the individual died, the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the Family Assistance Administration Act had been made); and
(d)
another individual makes a claim under that Part for payment of child care benefit in respect of the child because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and
(e)
the Secretary considers that the other individual ought to be eligible for that much of the subject amount;
the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.
If deceased conditionally eligible for child care benefit by fee reduction
46(2)
If:
(a)
a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force in respect of an individual with the effect that an individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and
(b)
the individual dies; and
(c)
before the individual died, the individual's entitlement to be paid child care benefit by fee reduction had not been determined under section 51B of the Family Assistance Administration Act; and
(d)
another individual makes a claim under Part 3 of that Act for payment of child care benefit in respect of the child because of the death of an individual, stating that he or she wishes to become eligible for such amount (if any) of child care benefit that the first individual would have been entitled to be paid as does not relate to any period before the beginning of the income year preceding the income year in which the first individual died; and
(e)
the Secretary considers that the other individual ought to be eligible for the amount;
the other individual is eligible for the amount and no-one else is, or can become, eligible for or entitled to be paid that amount.
S 46 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 46 see history note under Div 4 heading.
Subdivision E - Eligibility of an approved child care service for child care benefit by fee reduction for care provided by the service to a child at risk
History
Subdiv E repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
SECTION 47
47
When an approved child care service is eligible for child care benefit by fee reduction for care provided to a child at risk
(Repealed by No 22 of 2017)
History
S 47 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 47 formerly read:
SECTION 47 When an approved child care service is eligible for child care benefit by fee reduction for care provided to a child at risk
47(1)
An approved child care service is eligible for child care benefit by fee reduction for a session of care provided by the service to a child if:
(a)
at the time the care is provided, the service believes the child is at risk of serious abuse or neglect; and
(b)
the care is provided in Australia; and
(c)
the child meets the immunisation requirements set out in section 6.
History
S 47(1) amended by No 158 of 2015, s 3 and Sch 1 item 10, by inserting para (c), effective 1 January 2016. For application and transitional provision, see note under s 6(3).
Section subject to Subdivisions F and G
47(2)
This section is subject to Subdivisions F and G (which deal with limits on eligibility).
S 47 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 47 see history note under Div 4 heading.
Subdivision F - Limitations on conditional eligibility or eligibility for child care benefit for care provided by an approved child care service or a registered carer that do not relate to hours
History
Subdiv F repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
SECTION 48
48
No multiple eligibility for same care
(Repealed by No 22 of 2017)
History
S 48 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 48 formerly read:
SECTION 48 No multiple eligibility for same care
48(1)
If, apart from this section, more than one individual would be eligible, or conditionally eligible, for child care benefit in respect of the same session, or period, of care for the same child under Subdivision A, B or C, the only individual who is eligible, or conditionally eligible, is the one whom the Secretary determines to be eligible.
Determination to be in accordance with any Ministerial rules
48(2)
The Secretary must make the determination under subsection (1) in accordance with any rules in force under subsection (3).
Ministerial rules
48(3)
The Minister may, by legislative instrument, make rules in accordance with which the Secretary is to make determinations under subsection (1).
History
S 48(3) amended by No 108 of 2006, s 3 and Sch 8 item 25, by inserting ", by legislative instrument," after "Minister may", effective 27 September 2006.
48(4)
(Repealed by No 108 of 2006)
History
S 48(4) repealed by No 108 of 2006, s 3 and Sch 8 item 26, effective 27 September 2006. S 48(4) formerly read:
Disallowable instrument
48(4)
The rules are a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
S 48 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 48 see history note under Div 4 heading.
SECTION 49
49
Person not conditionally eligible or eligible for child care benefit if child in care under a welfare law or child in exempt class of children
(Repealed by No 22 of 2017)
History
S 49 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 49 formerly read:
SECTION 49 Person not conditionally eligible or eligible for child care benefit if child in care under a welfare law or child in exempt class of children
49(1)
A person is not eligible, or conditionally eligible, for child care benefit as mentioned in Subdivision A, B, C or E if the child concerned:
(a)
is under the care (however described) of a person (other than a foster parent) under:
(i)
a child welfare law of a State or Territory; or
(ii)
a law of a State or Territory that is taken to be a child welfare law of the State or Territory in a determination under subsection (2); or
(b)
is a member of a class specified in a determination under subsection (3) .
History
S 49(1) amended by No 30 of 2003, s 3 and Sch 2A item 1, by inserting ``(other than a foster parent)'' in para (a), effective 1 July 2000.
Child welfare law
49(2)
The Minister may, by legislative instrument, determine that a specified law of a State or Territory is taken to be a child welfare law of the State or Territory for the purposes of subparagraph (1)(a)(ii).
History
S 49(2) amended by No 108 of 2006, s 3 and Sch 8 item 27, by inserting ", by legislative instrument," after "Minister may", effective 27 September 2006.
Exempt class of children
49(3)
The Minister may, by legislative instrument, determine that children included in a specified class are children in respect of whom no-one is eligible for child care benefit under this Division.
History
S 49(3) amended by No 108 of 2006, s 3 and Sch 8 item 28, by inserting ", by legislative instrument," after "Minister may", effective 27 September 2006.
49(4)
(Repealed by No 108 of 2006)
History
S 49(4) repealed by No 108 of 2006, s 3 and Sch 8 item 29, effective 27 September 2006. S 49(4) formerly read:
Disallowable instrument
49(4)
A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
S 49 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 49 see history note under Div 4 heading.
SECTION 50
50
Person not eligible for child care benefit while an approved child care service's approval is suspended
(Repealed by No 22 of 2017)
History
S 50 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 50 formerly read:
SECTION 50 Person not eligible for child care benefit while an approved child care service's approval is suspended
50(1)
If:
(a)
except for the operation of this section, a person would be eligible for child care benefit for care provided by an approved child care service to a child as mentioned in Subdivision A, B or E; and
(b)
at the time a session of care is provided to the child, the service's approval under section 195 of the Family Assistance Administration Act has been suspended under that Act;
the person is not eligible for child care benefit for the sessions of care provided by the service during the period when the service's approval is suspended.
History
S 50(1) amended by No 118 of 2007, s 3 and Sch 3 item 2, by omitting "section 200 of" after "has been suspended under" in para (b), effective 29 June 2007.
50(2)
For the purposes of subsection (1), an approved child care service's approval is suspended for the period beginning when that suspension takes effect and ending on the day with effect from which that suspension is revoked.
S 50 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 50 see history note under Div 4 heading.
SECTION 51
51
Approved child care service not eligible for care provided to a child at risk if Minister so determines
(Repealed by No 22 of 2017)
History
S 51 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 51 formerly read:
SECTION 51
SECTION 51 Approved child care service not eligible for care provided to a child at risk if Minister so determines
51
Limit on eligibility under section 47
The Minister may, by legislative instrument, determine that, in specified circumstances, after a specified period or specified periods of eligibility of approved child care services for child care benefit by fee reduction in respect of a child under section 47, the services are not able to be eligible under that section for any further period in respect of the child.
History
S 51 amended by No 108 of 2006, s 3 and Sch 8 item 30, by substituting "The Minister may, by legislative instrument," for "(1) The Minister may", effective 27 September 2006.
S 51(2) repealed by No 108 of 2006, s 3 and Sch 8 item 31, effective 27 September 2006. S 51(2) formerly read:
Disallowable instrument
51(2)
A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
S 51 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 51 see history note under Div 4 heading.
Subdivision G - Limitations on eligibility for child care benefit for care provided by an approved child care service relating to hours
History
Subdiv G repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
SECTION 52
52
Limit on eligibility for child care benefit relating to hours
(Repealed by No 22 of 2017)
History
S 52 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 52 formerly read:
SECTION 52 Limit on eligibility for child care benefit relating to hours
Limit on eligibility
52(1)
Despite:
(a)
an individual or an approved child care service (a
fee reduction claimant
) being eligible for child care benefit by fee reduction under section 43 or 47 respectively; or
(b)
an individual (a
past period claimant
) being eligible under section 44 for child care benefit for a past period;
the number of hours, in sessions of care in a week for which the claimant is eligible, is limited.
How limit is worked out
52(2)
The limit is worked out using this Subdivision. The Minister's determination under section 57A deals with the hours that are to count towards that limit in certain circumstances.
If fee reduction claimant is an individual - how the limit is used
52(3)
For a fee reduction claimant who is an individual, the Secretary determines the limit under section 50H of the Family Assistance Administration Act while the claimant is conditionally eligible for child care benefit by fee reduction.
History
S 52(3) amended by No 30 of 2003, s 3 and Sch 2 item 56, by substituting "For" for "If", effective 1 July 2000.
52(4)
The limit may be varied under:
(a)
subsection 59(2) or section 59F, 62C or 65D of the Family Assistance Administration Act; or
(b)
Subdivision U of Division 4 of Part 3 of that Act.
The limit, and variations to it made under Subdivision U of Division 4 of Part 3 of the Family Assistance Administration Act or section 65D of that Act, are worked out using this Subdivision as if the reference in subsection (1) to an individual being eligible under section 43 for child care benefit was a reference to the individual being conditionally eligible under section 42. The Secretary applies the limit when determining, under section 51B of the Family Assistance Administration Act, the amount of child care benefit the claimant is entitled to be paid.
History
S 52(4) amended by No 150 of 2005, s 3 and Sch 2 item 10, by inserting "subsection 59(2) or" before "section 59F" in para (a), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
If fee reduction claimant is a service - how the limit is used
52(5)
For a fee reduction claimant that is an approved child care service, the limit is taken to be determined under section 54C of the Family Assistance Administration Act. The Secretary applies the limit when determining, under section 54B of the Family Assistance Administration Act, the amount of child care benefit the claimant is entitled to be paid.
History
S 52(5) amended by No 30 of 2003, s 3 and Sch 2 item 57, by substituting "For" for "If", effective 1 July 2000.
Past period claimant - how the limit is used
52(6)
For a past period claimant, the Secretary applies the limit when determining, under section 52E of the Family Assistance Administration Act, the amount the claimant is entitled to be paid.
History
S 52(6) amended by No 30 of 2003, s 3 and Sch 2 item 58, by substituting "For" for "If", effective 1 July 2000.
S 52 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 52 see history note under Div 4 heading.
SECTION 53
53
Weekly limit of hours
(Repealed by No 22 of 2017)
History
S 53 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 53 formerly read:
SECTION 53 Weekly limit of hours
Weekly limit for fee reduction claimants
53(1)
The weekly limit of hours applicable to a fee reduction claimant is as providedfor in this Subdivision:
(a)
a limit of 24 hours; or
(b)
a limit of 50 hours: or
(c)
a limit of more than 50 hours; or
(d)
a 24 hour care limit (but see section 56 which provides that this limit can only apply if the care is not provided by an approved occasional care service).
History
S 53(1) amended by No 150 of 2005, s 3 and Sch 1 item 1, by substituting "24" for "20" in para (a), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
No 150 of 2005, s 3 and Sch 1 item 16, contains the following transitional provision:
16 Transitional provision - claimants for whom there is an existing 20-hour determination
(1)
If:
(a)
immediately before the start of the first week commencing after 1 July 2006:
(i)
a determination under subsection 50H(1) of the Family Assistance Administration Act is in force; or
(ii)
a determination of a weekly limit of hours is taken to have been made under section 54C of that Act; and
(b)
the determination is a determination that the weekly limit of hours applicable to the claimant and the child referred to in that subsection or section (as the case may be) is 20 hours;
on and from the start of the first week commencing after 1 July 2006, the determination is taken to be a determination under that subsection or section (as the case may be) that the weekly limit of hours applicable to the claimant and the child is 24 hours.
(2)
If subitem (1) applies to a determination under subsection 50H(1) that is in force, the Secretary must give notice to:
(a)
the claimant; and
(b)
the approved child care service (within the meaning of the Family Assistance Administration Act), or approved child care services, that are, or will be, providing care to the child.
(3)
The notice must state that on and from the start of the first week commencing after 1 July 2006, the weekly limit of hours applicable to the claimant and the child is 24 hours.
(4)
A failure to comply with subitem (2) or (3), or both, does not affect the validity of a determination to which subitem (1) applies.
(5)
Section 219A of the Family Assistance Administration Act applies in relation to a notice under subitem (2) as if it were a notice of a kind referred to in column 1 of table item 6 of the table in subsection 219A(2) of that Act.
Weekly limit for past period claimants
53(2)
The weekly limit of hours applicable to a past period claimant is, as provided for in this Subdivision:
(a)
a limit of 24 hours; or
(b)
a limit of 50 hours.
History
S 53(2) amended by No 150 of 2005, s 3 and Sch 1 item 2, by substituting "24" for "20" in para (a), applicable to sessions of care provided:
(a) during the first weekcommencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 53(1).
24 hour limit applies if no other limit does
53(3)
In a week, a limit of 24 hours applies to a claimant if:
(a)
in the case of a fee reduction claimant - a limit of 50 hours, a limit of more than 50 hours or a 24 hour care limit does not apply in respect of the week; and
(b)
in the case of a past period claimant - a limit of 50 hours does not apply in respect of the week.
History
S 53(3) amended by No 150 of 2005, s 3 and Sch 1 item 3, by substituting "24" for "20", applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 53(1).
Weekly limit of hours must not include unauthorised 24 hour care
53(4)
The weekly limit of hours applicable to a claimant under this section, other than a 24 hour care limit under paragraph (1)(d), must not include hours during which an approved child care service is providing 24 hour care to the child.
S 53 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 53 see history note under Div 4 heading.
SECTION 54
54
Circumstances when a limit of 50 hours applies
(Repealed by No 22 of 2017)
History
S 54 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 54 formerly read:
SECTION 54 Circumstances when a limit of 50 hours applies
Overview of section
54(1)
This section sets out the circumstances in which a limit of 50 hours for sessions of care provided by an approved child care service to a child applies in a week to the eligibility of:
(a)
a fee reduction claimant (see paragraph 52(1)(a)); or
(b)
a past period claimant (see paragraph 52(1)(b)).
If claimant is an individual and work/training/study test satisfied
54(2)
A limit of 50 hours in the week applies to a fee reduction claimant who is an individual or to a past period claimant if that claimant, and that claimant's partner (if any), satisfy the work/training/study test:
(a)
if subsection 14(1A) requires the claimant to meet the activity requirements under section 17A - for the week; or
(b)
in any other case - at some time in the week.
Note:
Subsection 14(1A) specifies extra requirements for satisfying the work/training/study test for the purposes of this section.
History
S 54(2) amended by No 150 of 2005, s 3 and Sch 2 items 11 and 12, by substituting all the words from ``work/training/study test'' (before the note) for ``work/training/study test at some time in the week.'' and inserting the note at the end, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
If fee reduction claimant is an approved child care service and work/training/study test satisfied
54(3)
A limit of 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:
(a)
the person in whose care the child last was before the first session of care in the week is an individual; and
(b)
the individual, and the individual's partner (if any), satisfy the work/training/study test:
(i)
if subsection 14(1A) requires the claimant to meet the activity requirements under section 17A - for the week; or
(ii)
in any other case - at some time in the week.
Note:
Subsection 14(1A) specifies extra requirements for satisfying the work/training/study test for the purposes of this section.
History
S 54(3) amended by No 150 of 2005, s 3 and Sch 2 items 13 and 14, by substituting para (b) and inserting the note at the end, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
Para (b) formerly read:
(b)
the individual, and the individual's partner (if any), satisfy the work/training/study test at some time in the week.
If claimant is an individual and carer allowance is payable
54(4)
A limit of 50 hours in the week applies to a fee reduction claimant who is an individual, or to a past period claimant, if carer allowance for a disabled child (within the meaning of section 952 of the
Social Security Act 1991 ) is payable to the claimant or the claimant's partner (if any) for some or all of the week:
(a)
in respect of an FTB child, or a regular care child, of the claimant or that claimant's partner; and
(b)
pursuant to a claim under that Act that was determined before the week.
History
S 54(4) amended by No 146 of 2006, s 3 and Sch 8 item 52, by inserting ", or a regular care child," after "FTB child" in para (a), effective 1 July 2008.
If fee reduction claimant is an approved child care service and carer allowance is payable
54(5)
A limit of 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:
(a)
the person in whose care the child last was before the first session of care in the week is an individual; and
(b)
carer allowance for a disabled child (within the meaning of section 952 of the
Social Security Act 1991) is payable to the individual or the individual's partner (if any) for some or all of the week:
(i)
in respect of an FTB child, or a regular care child, of the individual or the individual's partner; and
(ii)
pursuant to a claim under that Act that was determined before the week.
History
S 54(5) amended by No 146 of 2006, s 3 and Sch 8 item 53, by inserting ", or a regular care child," after "FTB child" in para (b)(i), effective 1 July 2008.
If claimant and partner are disabled persons
54(6)
A limit of 50 hours in the week applies to a fee reduction claimant who is an individual or to a past period claimant if, during the week:
(a)
the child is an FTB child, or a regular care child, of the claimant and that claimant is a disabled person (see subsection 3(1)); and
(b)
the claimant's partner (if any) is also a disabled person.
History
S 54(6) amended by No 146 of 2006, s 3 and Sch 8 item 54, by inserting ", or a regular care child," after "FTB child" in para (a), effective 1 July 2008.
If fee reduction claimant is an approved child care service - disabled persons
54(7)
A limit of 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:
(a)
the person in whose care the child last was before the first session of care in the week is an individual; and
(b)
during the week, the child is an FTB child, or a regular care child, of the individual and that individual is a disabled person (see subsection 3(1)); and
(c)
during the week, the individual's partner (if any) is also a disabled person.
History
S 54(7) amended by No 146 of 2006, s 3 and Sch 8 item 54, by inserting ", or a regular care child," after "FTB child" in para (b), effective 1 July 2008.
If fee reduction claimant is an individual and Secretary considers that exceptional circumstances exist
54(8)
A limit of 50 hours in the week applies to a fee reduction claimant who is an individual if the Secretary considers that, for a specified period that includes, or is the same as, the week, the child needs or needed more than 24, up to a maximum of 50, hours of care in a week because exceptional circumstances exist or existed in the period in relation to the claimant.
History
S 54(8) amended by No 150 of 2005, s 3 and Sch 1 item 4, by substituting ``24'' for ``20'', applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 53(1).
If fee reduction claimant is an approved child care service and Secretary considers that exceptional circumstances exist
54(9)
A limit of 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:
(a)
the person in whose care the child last was before the first session of care in the week is an individual; and
(b)
the Secretary considers that, for a specified period that includes, or is the same as, the week, the child needs or needed more than 24, up to a maximum of 50, hours of care in a week because exceptional circumstances exist or existed in the period in relation to the individual.
History
S 54(9) amended by No 150 of 2005, s 3 and Sch 1 item 5, by substituting ``24'' for ``20'' in para (b), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 53(1).
Service considers that child at risk
54(10)
Subject to subsection (11), a limit of 50 hours in the week applies to a fee reduction claimant if:
(a)
in the case where the claimant is an individual - the approved child care service providing care to the child; or
(b)
in the case where the claimant is an approved child care service - the service;
certifies that, for a specified period that includes, or is the same as, the week, the child needs or needed more than 24, up to a maximum of 50, hours of care in a week because the child is or has been at risk of serious abuse or neglect.
History
S 54(10) amended by No 150 of 2005, s 3 and Sch 1 item 6, by substituting ``24'' for ``20'', applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 53(1).
Limitation on service giving certificates under subsection (10)
54(11)
An approved child care service providing care to a child may only give a certificate under subsection (10) if the period specified in the certificate, and the period specified in each other certificate (if any) given by the service under subsection (10) in respect of the child and the same financial year, do not in total exceed 13 weeks.
Secretary considers that child at risk
54(12)
A limit of 50 hours in the week applies to a fee reduction claimant if:
(a)
either:
(i)
in the case where the claimant is an individual - the approved child care service providing care to the child; or
(ii)
in the case where the claimant is an approved child care service - the service;
has given one or more certificates under subsection (10), such that the total period specified in the certificates in respect of the child in the same financial year equals 13 weeks; and
(b)
the Secretary considers that the child needs or needed more than 24, up to a maximum of 50, hours of care in a week in a specified period beginning at any time after those 13 weeks, because the child is or has been at risk of serious abuse or neglect; and
(c)
the week falls within, or is the same as, the period specified by the Secretary.
History
S 54(12) amended by No 150 of 2005, s 3 and Sch 1 item 7, by substituting ``24'' for ``20'' in para (b), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 53(1).
Determination that service is sole provider in area
54(13)
A limit of 50 hours in the week applies to a fee reduction claimant or past period claimant if a determination is in force under section 57 (sole provider) during the week in respect of the approved child care service providing the care to the child.
Approved outside school hours care service providing care to child
54(14)
A limit of 50 hours in the week applies to a fee reduction claimant or past period claimant:
(a)
who is an individual; or
(b)
that is an approved outside school hours care service providing care to the child;
if the Secretary considers that, during the week, the claimant needs or needed care before or after school for the child from an approved outside school hours care service.
S 54 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 54 see history note under Div 4 heading.
SECTION 55
55
Circumstances when a limit of more than 50 hours applies
(Repealed by No 22 of 2017)
History
S 55 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 55 formerly read:
SECTION 55 Circumstances when a limit of more than 50 hours applies
Overview of section
55(1)
This section sets out the circumstances in which a limit of more than 50 hours for sessions of care provided by an approved child care service to a child applies in a week to the eligibility of a fee reduction claimant (see paragraph 52(1)(a)).
Work/disability test satisfied if fee reduction claimant is an individual
55(2)
A limit of more than 50 hours in the week applies to a fee reduction claimant who is an individual if:
(a)
the Secretary considers that for a specified period or indefinitely (if no period is specified), the claimant needs or needed care for the child for a particular number of hours in a week more than 50; and
(b)
the Secretary considers that the amount of care is needed because the individual, and that individual's partner (if any), satisfy the work/disability test(see subsections 57E(1), (2) and (3)) for the particular number of hours during the period or indefinitely, as the case may be; and
(c)
the week falls within, or is the same as, the period or, if no period is specified, the week is one after the start of the indefinite period.
The amount of the limit is the particular number of hours more than 50.
Work/disability test satisfied if fee reduction claimant is an approved child care service
55(3)
A limit of more than 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:
(a)
the person in whose care the child last was before the first session of care in the week is an individual; and
(b)
the Secretary considers:
(i)
that for a specified period the individual needs or needed care for the child for a particular number of hours in a week more than 50; and
(ii)
that the amount of care is needed because the individual, and that individual's partner (if any), satisfy the work/disability test (see subsections 57E(1), (2) and (3)) for the particular number of hours during the period; and
(c)
the week falls within, or is the same as, the period.
The amount of the limit is the particular number of hours more than 50.
If fee reduction claimant is an individual and Secretary considers that exceptional circumstances exist
55(4)
A limit of more than 50 hours in the week applies to a fee reduction claimant who is an individual if the Secretary considers:
(a)
that for a specified period that includes, or is the same as, the week, the child needs or needed care, for a particular number of hours in a week more than 50; and
(b)
the reason the child needs or needed the care is because exceptional circumstances exist or existed in the period in relation to the claimant.
The amount of the limit is the particular number of hours more than 50.
If fee reduction claimant is an approved child care service and Secretary considers that exceptional circumstances exist
55(5)
A limit of more than 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:
(a)
the person in whose care the child last was before the first session of care in the week is an individual; and
(b)
the Secretary considers:
(i)
that, for a specified period that includes, or is the same as, the week, the child needs or needed care, for a particular number of hours in a week more than 50; and
(ii)
that the reason the child needs or needed the care is because exceptional circumstances exist or existed in the period in relation to the individual.
The amount of the limit is the particular number of hours more than 50.
Service considers that child at risk
55(6)
Subject to subsection (7), a limit of more than 50 hours in the week applies to a fee reduction claimant if:
(a)
in the case where the claimant is an individual - the approved child care service providing care to the child; or
(b)
in the case where the claimant is an approved child care service - the service;
certifies that, for a specified period that includes, or is the same as, the week, the child needs or needed a particular number of hours of care in a week more than 50 because the child is or has been at risk of serious abuse or neglect. The amount of the limit is the particular number of hours more than 50 that the service specifies.
Limitation on service giving certificates under subsection (6)
55(7)
An approved child care service providing care to a child may only give a certificate under subsection (6) if the period specified in the certificate, and the period specified in each other certificate (if any) given by the service under that subsection in relation to the child and the same financial year, does not in total exceed 13 weeks.
Secretary considers that child at risk
55(8)
A limit of more than 50 hours in the week applies to a fee reduction claimant if:
(a)
either:
(i)
in the case where the claimant is an individual - the approved child care service providing care to the child; or
(ii)
in the case where the claimant is an approved child care service - the service;
has given one or more certificates under subsection (6) such that the total period specified in the certificates in respect of the child in the same financial year equals 13 weeks; and
(b)
the Secretary considers that the child needs or needed a particular number of hours of care in a week more than 50 in a specified period beginning at any time after those 13 weeks, because the child is or has been at risk of serious abuse or neglect; and
(c)
the week falls within, or is the same as, the period specified by the Secretary.
The amount of the limit is the particular number of hours more than 50.
S 55 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 55 see history note under Div 4 heading.
SECTION 56
56
Circumstances when 24 hour care limit applies
(Repealed by No 22 of 2017)
History
S 56 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 56 formerly read:
SECTION 56 Circumstances when 24 hour care limit applies
Overview of section
56(1)
This section sets out the circumstances in which a 24 hour care limit for sessions of care provided to a child applies in a week to the eligibility of certain fee reduction claimants (see paragraph 52(1)(a)). A 24 hour care limit can only apply if the care is provided by an approved child care service other than an approved occasional care service.
Meaning of
fee reduction claimant
and
approved child care service
56(2)
In this section (other than subsection (1)):
(a)
fee reduction claimant
does not include an individual if the care the individual is eligible for is provided by an approved occasional care service; and
(b)
approved child care service
does not include an approved occasional care service.
24 hour care certified by a service - if claimant is an individual
56(3)
Subject to subsection (5), a 24 hour care limit applies in the week to a fee reduction claimant who is an individual if the approved child care service providing care to the child certifies that the child needs, or needed, 24 hour care in the week for one or more 24 hour care periods specified in the certificate, because neither the claimant, nor the claimant's partner (if any), is able to care for the child during those periods for the reason that:
(a)
both the claimant and the claimant's partner (if any) have work related commitments during those periods; or
(b)
exceptional circumstances exist during those periods.
24 hour care certified by a service - if claimant is a service
56(4)
Subject to subsection (5), a 24 hour care limit applies in the week to a fee reduction claimant that is an approved child care service if:
(a)
the person in whose care the child last was before the first session of care in the week is an individual; and
(b)
the service certifies that the child needs, or needed, 24 hour care in the week for one or more 24 hour care periods specified in the certificate, because neither the individual, nor the individual's partner (if any), is able to care for the child during those periods for the reason that:
(i)
both the individual and that individual's partner (if any) have work related commitments during those periods; or
(ii)
exceptional circumstances exist during those periods.
Limitation on service giving certificates under subsection (3) or (4)
56(5)
An approved child care service may only give a certificate under subsection (3) or (4) if the number of 24 hour care periods specified in the certificate in relation to a child, together with the number of 24 hour care periods specified in each other certificate (if any) given by the service, or any other approved child care service, in relation to the child and the same financial year, does not in total exceed 14.
24 hour care decided by the Secretary
56(6)
Subject to subsection (7), a 24 hour care limit applies in the week to a fee reduction claimant if:
(a)
the approved child care service providing care to the child has given a certificate under subsection (3) or (4) such that the total of the 24 hour care periods specified in that certificate and other certificates (if any) given by the service, or any other approved child care service, in respect of the child in the same financial year equals 14; and
(b)
the Secretary considers that, at some time after those 14 24 hour care periods, the child needs or needed 24 hour care for one or more specified 24 hour care periods in the week because:
(i)
in the case where the claimant is an individual - neither the claimant nor the claimant's partner (if any); or
(ii)
in the case where the claimant is the approved child care service providing care to the child - neither the individual in whose care the child last was before the first session of care in the week nor the individual's partner (if any);
is able to care for the child during those periods; and
(c)
the Secretary considers that the reason for that inability is:
(i)
because both the individual and the individual's partner (if any) have work related commitments during those periods; or
(ii)
because exceptional circumstances exist during those periods.
Limitation on Secretary's decision making under subsection (5)
56(7)
Subject to subsection (8), in respect of a child during a financial year, the Secretary may make a decision under subsection (6) in respect of only 14 24 hour care periods.
Maximum of 28 24 hour care periods may be lifted in certain circumstances
56(8)
If:
(a)
in respect of the child during a financial year, there have already been certificates given, and decisions of the Secretary made, in which the total of the 24 hour care periods specified is 28; and
(b)
the Secretary is satisfied that it is essential in the circumstances that the child receive one or more further periods of 24 hour care during the financial year;
a 24 hour care limit applies in the week to a fee reduction claimant if:
(c)
the Secretary considers that, at some time after those 28 24 hour care periods, the child needs or needed 24 hour care for one or more specified 24 hour care periods in the week because:
(i)
in the case where the claimant is an individual - neither the claimant nor the claimant's partner (if any); or
(ii)
in the case where the claimant is the approved child care service providing care to the child - neither the individual in whose care the child last was before the first session of care in the week nor the individual's partner (if any);
is able to care for the child during those periods; and
(d)
the Secretary considers that the reason for that inability is:
(i)
because both the individual and the individual's partner (if any) have work related commitments during those periods; or
(ii)
because exceptional circumstances exist during those periods.
S 56 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 56 see history note under Div 4 heading.
SECTION 57
57
Secretary's determination of sole provider
(Repealed by No 22 of 2017)
History
S 57 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 57 formerly read:
SECTION 57 Secretary's determination of sole provider
57(1)
If the Secretary considers that:
(a)
an approved child care service is the sole provider in an area of the kind of care the service provides; and
(b)
the service would be likely to close if the Secretary were not to make a determination that would be in force for a period of one or more weeks under this subsection in relation to the service;
the Secretary may make a determination to that effect (while a determination is in force, a weekly limit of 50 hours applies under subsection 54(13)).
History
S 57(1) amended by No 108 of 2006, s 3 and Sch 1 item 5, by substituting "Secretary" for "Minister" (wherever occurring), effective 27 September 2006. No 108 of 2006, s 3 and Sch 1 item 9 contains the following saving provision:
Saving of determinations under sections 57 and 57B
(1)
A determination in force under section 57 of the A New Tax System (Family Assistance) Act 1999 just before ssfal1 continues in force despite those amendments as if it had been made by the Secretary on that commencement.
(3)
This item does not prevent the variation or revocation of a determination.
57(2)
The determination:
(a)
may be expressed to be subject to conditions, and
(b)
must specify the period of one or more weeks; and
(c)
is in force during the period specified.
57(3)
The determination may be varied by the Secretary from a date, or for a period, specified in the variation.
History
S 57(3) amended by No 108 of 2006, s 3 and Sch 1 item 6, by substituting "Secretary" for "Minister", effective 27 September 2006. For saving provision, see note under s 57(1).
S 57(3) amended by No 30 of 2003, s 3 and Sch 2 item 59, by substituting "variation" for "revocation", effective 1 July 2000.
57(4)
The determination may be revoked by the Secretary from a date specified in the revocation.
History
S 57(4) amended by No 108 of 2006, s 3 and Sch 1 item 6, by substituting "Secretary" for "Minister", effective 27 September 2006. For saving provision, see note under s 57(1).
57(5)
The determination, or a variation of a determination, may only be made on application by the approved child care service concerned.
57(6)
The application must:
(a)
be made in a form and manner; and
(b)
contain any information; and
(c)
be accompanied by any documents;
required by the Secretary.
57(7)
The Secretary must give notice of the determination, or of a variation or revocation of a determination, to the approved child care service the subject of the determination. A determination, variation or revocation is not ineffective by reason only that the notice is not given, or if given, that all of the requirements are not complied with.
S 57 substituted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10. For former wording of s 57 see history note under Div 4 heading.
SECTION 57A
57A
Minister to determine which hours in sessions of care are to count towards the limits
(Repealed by No 22 of 2017)
History
S 57A repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 57A formerly read:
SECTION 57A
SECTION 57A Minister to determine which hours in sessions of care are to count towards the limits
57A
The Minister must, by legislative instrument, determine rules relating to how to work out the hours in sessions of care provided by an approved child care service to a child in a week that are to count towards:
(a)
the limit of 24 hours; or
(b)
the limit of 50 hours; or
(c)
the limit of more than 50 hours.
History
S 57A(1) amended by No 108 of 2006, s 3 and Sch 8 item 32, by inserting ", by legislative instrument," after "Minister must", effective 27 September 2006.
S 57A(1) amended by No 150 of 2005, s 3 and Sch 1 item 8, by substituting "24" for "20" in para (a), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 53(1).
57A(2)
(Repealed by No 118 of 2007)
History
S 57A(2) repealed by No 118 of 2007, s 3 and Sch 1 items 3 and 4, effective 29 June 2007. S 57A(2) formerly read:
57A(2)
For the purposes of subsection (1),
sessions of care
means sessions other than sessions for which:
(a)
the standard hourly rate set out in item 1 of the table in subclause 4(1) of Schedule 2 applies; and
(b)
a part-time % is 100% under subclause 2(2) of Schedule 2.
S 57A inserted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10.
SECTION 57B
57B
Minister may determine rules
(Repealed by No 22 of 2017)
History
S 57B repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 57B formerly read:
SECTION 57B Minister may determine rules
57B
The Minister may, by legislative instrument, determine rules relating to:
(a)
the giving of certificates by an approved child care service under subsection 54(10), 55(6) or subsection 56(3) or (4); and
(b)
the making of decisions by the Secretary under section 54 or 55 or subsection 56(6) or (8); and
(c)
the making of the Secretary's determinations under section 57; and
(d)
the meaning of terms used in this Subdivision.
S 57B amended by No 108 of 2006, s 3 and Sch 8 item 33, by inserting ", by legislative instrument," after "Minister may", effective 27 September 2006.
S 57B amended by No 108 of 2006, s 3 and Sch 1 item 7, by substituting "Secretary's" for "Minister's" in para (c), effective 27 September 2006. No 108 of 2006, s 3 and Sch 1 item 9, contains the following saving provision:
Saving of determinations under section 57B
(2)
A determination in force under paragraph 57B(c) of the A New Tax System (Family Assistance) Act 1999 just before 27 September 2006 continues to apply after that commencement in relation to the Secretary's determinations under section 57 in the same way as it applied to the Minister's determinations under that section before that commencement.
(3)
This item does not prevent the variation of revocation of a determination.
S 57B inserted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10.
SECTION 57C
57C
Certificates to be given and decisions and determinations to be made in accordance with rules
(Repealed by No 22 of 2017)
History
S 57C repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 57C formerly read:
SECTION 57C Certificates to be given and decisions and determinations to be made in accordance with rules
57C
All of the following must be made in accordance with rules (if any) in force under section 57B:
(a)
a certificate given by an approved child care service under subsection 54(10), 55(6) or subsection 56(3) or (4);
(b)
a decision made by the Secretary under section 54 or 55 or subsection 56(6) or (8);
(c)
a determination made by the Secretary under section 57.
S 57C amended by No 108 of 2006, s 3 and Sch 1 item 8, by substituting "Secretary" for "Minister" in para (c), effective 27 September 2006.
S 57C inserted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10.
SECTION 57D
57D
Minister's determinations subject to disallowance
(Repealed by No 108 of 2006)
History
S 57D repealed by No 108 of 2006, s 3 and Sch 8 item 34, effective 27 September 2006. S 57D formerlyread:
SECTION 57D Minister's determinations subject to disallowance
57D
A determination under section 57A or 57B is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
S 57D inserted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10.
SECTION 57E
57E
Meaning of work/disability test
(Repealed by No 22 of 2017)
History
S 57E repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 57E formerly read:
SECTION 57E Meaning of work/disability test
Meaning of satisfying the work/disability test for individual without partner
57E(1)
An individual who does not have a partner satisfies the work/disability test in relation to care provided by an approved child care service to a child if the individual is unable to care for the child because of work related commitments.
Meaning of satisfying the work/disability test for individual and partner where one of the individuals has work related commitments and the other is a disabled person
57E(2)
An individual who has a partner and the partner satisfy the work/disability test in relation to care provided by an approved child care service to a child if:
(a)
one of the individuals is unable to care for the child because of work related commitments; and
(b)
the other individual is a disabled person.
Meaning of satisfying the work/disability test for individual and partner where both of the individuals have work related commitments
573(3)
An individual who has a partner and the partner satisfy the work/disability test in relation to care provided by an approved child care service if both of the individuals are unable to care for the child at the same time because of work related commitments.
S 57E inserted by No 45 of 2000, s 3 Sch 1 item 54. For transitional provisions see note under s 10.
Division 5 - Eligibility for child care rebate
History
Div 5 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Div 5 (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 3, effective 24 June 2009. For transitional provisions, see note under definition of "child care rebate" in s 3(1). The heading formerly read:
Division 5 - Eligibility for child care tax rebate
Div 5 inserted by No 113 of 2007, s 3 and Sch 1 item 5, effective 1 July 2007.
SECTION 57EAA
57EAA
Eligibility for child care rebate - for a week
(Repealed by No 22 of 2017)
History
S 57EAA repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 57EAA formerly read:
SECTION 57EAA Eligibility for child care rebate - for a week
57EAA(1)
An individual is eligible for child care rebate for a week in respect of a child if:
(a)
a determination is in force under section 50F of the Family Assistance Administration Act during the week to the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and
(b)
one or more sessions of care are provided by one or more approved child care services to the child during the week; and
(c)
under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the individual in the week:
(i)
the 50 hour limit (see section 54);
(ii)
the more than 50 hour limit (see section 55);
(iii)
the 24 hour care limit under section 56; and
(d)
the Secretary has calculated an amount of fee reduction under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for at least one of those sessions of care provided in the week; and
(e)
the amount referred to in paragraph (d) is:
(i)
an amount greater than a nil amount; or
(ii)
a nil amount because the CCB % applicable to the individual is zero %; and
(f)
the individual has made an election, under paragraph 65EAAAA(1)(a) or (b) of the Family Assistance Administration Act, to have child care rebate paid weekly and the election is in effect for the week.
Note 1:
If one of the paragraph (c) limits applies, the individual satisfies the paragraph (c) condition, even if the individual has not used child care for the child during the week up to the full extent of the limit.
Note 2:
For the purposes of paragraph (d), it does not matter if the amount is later recalculated under subsection 50ZA(1) of the Family Assistance Administration Act.
57EAA(2)
If:
(a)
a limit mentioned in paragraph (1)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual and the child in the week; but
(b)
the circumstances in which such a limit applies were applicable to the individual in that week;
then that limit is taken, for the purposes of that paragraph, to be the weekly limit of hours applicable to the individual in the week.
Note:
If the only limit applicable to the individual in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) will not be satisfied.
57EAA(3)
The 50 hour limit is taken, for the purposes of paragraph (1)(c), to be applicable to the individual in the week if it would have been applicable to the individual in the week but for the fact that the individual failed to meet the requirements of paragraph 17A(1)(b) in relation to the week.
S 57EAA inserted by No 25 of 2011, s 3 and Sch 1 item 1, applicable in relation to income years beginning on or after 1 July 2011. No 25 of 2011, s 3 and Sch 1 item 78 contains the following transitional provisions:
78 Transitional - elections made before 1 July 2011
(1)
This item applies if an individual gives the Secretary notice, by the time and in the form and manner or way approved by the Secretary, electing to have child care rebate in respect of the individual and a child for care provided for the child in the 2011-2012 income year paid in one of the following ways:
(a)
weekly into a bank account maintained by the individual alone or jointly or in common with someone else;
(b)
weekly to one or more approved child care services;
(c)
quarterly into a bank account maintained by the individual alone or jointly or in common with someone else.
(2)
For the purposes of the Family Assistance Act and the Family Assistance Administration Act:
(a)
if the notice is of the kind described in paragraph (1)(a) of this item - the individual is taken to have given notice under paragraph 65EAAAA(1)(a) of the Family Assistance Administration Act in relation to the 2011-2012 income year; and
(b)
if the notice is of the kind described in paragraph (1)(b) of this item - the individual is taken to have given notice under paragraph 65EAAAA(1)(b) of the Family Assistance Administration Act in relation to the 2011-2012 income year; and
(c)
if the notice is of the kind described in paragraph (1)(c) of this item- the individual is taken to have given notice under paragraph 65EAAAA(1)(c) of the Family Assistance Administration Act in relation to the 2011-2012 income year.
(3)
If an individual does not give notice of the kind described in subitem 1, child care rebate (if any) in respect of the individual and the child for care provided during the 2011-2012 income year is to be paid:
(a)
if child care rebate was paid quarterly in respect of the individual and the child in relation to the 2010-2011 income year - quarterly; and
(b)
otherwise - for the income year.
(4)
To avoid doubt, this item applies even if the Secretary approves the time, the form or the manner or way, in which the election is to be given before the day on which this item commences.
SECTION 57EA
57EA
Eligibility for child care rebate - for a quarter
(Repealed by No 22 of 2017)
History
S 57EA repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 57EA formerly read:
SECTION 57EA Eligibility for child care rebate - for a quarter
57EA(1)
An individual is eligible for child care rebate for a quarter in respect of a child if:
(a)
a determination is in force:
(i)
under section 50F of the Family Assistance Administration Act; and
(ii)
during at least one week that falls wholly or partly in the quarter;
to the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and
(b)
one or more sessions of care are provided by one or more approved child care services to the child during the week; and
(c)
under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the individual in the week:
(i)
the 50 hour limit (see section 54);
(ii)
the more than 50 hour limit (see section 55);
(iii)
the 24 hour care limit under section 56; and
(d)
the Secretary has calculated an amount of fee reduction under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for at least one of those sessions of care provided in the week; and
(e)
the amount referred to in paragraph (d) is:
(i)
an amount greater than a nil amount; or
(ii)
a nil amount because the CCB % applicable to the individual is zero %; and
(f)
the individual has made an election, under paragraph 65EAAAA(1)(c) of the Family Assistance Administration Act, to have child care rebate paid quarterly and the election is in effect for the quarter.
Note 1:
If one of the paragraph (c) limits applies, the individual satisfies the paragraph (c) condition, even if the individual has not used child care for the child during the week up to the full extent of the limit.
Note 2:
For the purposes of paragraph (d), it does not matter if the amount is later recalculated under subsection 50ZA(1) of the Family Assistance Administration Act.
History
S 57EA(1) amended by No 25 of 2011, s 3 and Sch 1 item 2, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.
S 57EA(1) amended by No 50 of 2009, s 3 and Sch 1 item 19, by substituting "child care rebate" for "child care tax rebate", effective 24 June 2009.
57EA(2)
If:
(a)
a limit mentioned in paragraph (1)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual and the child in the week; but
(b)
the circumstances in which such a limit applies were applicable to the individual in that week;
then that limit is taken, for the purposes of that paragraph, to be the weekly limit of hours applicable to the individual in the week.
Note:
If the only limit applicable to the individual in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) will not be satisfied.
57EA(3)
The 50 hour limit is taken, for the purposes of paragraph (1)(c), to be applicable to the individual in the week if it would have been applicable to the individual in the week but for the fact that the individual failed to meet the requirements of paragraph 17A(1)(b) in relation to the week.
S 57EA inserted by No 53 of 2008, s 3 and Sch 2 item 6, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. Act No 53 of 2008, s 3 and Sch 2 contains the following transitional provisions:
Division 3 - Transitional: Service's application day happens after the quarter for which child care tax rebate is applicable
33 Definitions
In this Division:
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.
34 When this Division applies
This Division applies if:
(a)
one or more sessions of care are provided by an approved child care service to a child during a week that falls wholly or partly in a quarter; and
(b)
the service's application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007) has not happened before the last week that falls wholly or partly in the quarter.
35 Changed effect of the Assistance Act
(1)
The Assistance Act has effect in relation to that care as if paragraph 57EA(1)(d) of that Act were as follows:
(d)
the service has calculated an amount of fee reductions under section 219A of the Family Assistance Administration Act applicable to the individual and the child for at least one of those sessions of care provided in the week; and
(2)
The Assistance Act has effect in relation to that care as if note 3 at the end of subsection 57EA(1) of that Act were omitted.
(3)
The Assistance Act has effect in relation to that care as if the total amount to be worked out under step 2 of the method statement in section 84AA of that Act also included so much of the fee reductions:
(a)
reported under subsection 219N(1) or 219P(1) of the Family Assistance Administration Act; and
(b)
made in respect of the individual and the child;
as are attributable to each base week in the quarter.
Note:
Those fee reductions may be nil (see section 4A of the Administration Act (as replaced by subitem 36(1))).
(4)
The Assistance Act has effect in relation to that care as if subsection 84AB(3) of that Act were as follows:
If fee reduction applies, count unreduced amount of fees
(3)
If fees for child care by an approved child care service have been reduced under Division 1 of Part 8A of the Family Assistance Administration Act, then for the purposes of this section, a reference to the fees for which the individual, or the individual's partner, is liable is taken to be a reference to the fees for which the individual, or the individual's partner, would have been liable for the care if they had not been so reduced.
36 Changed effect of the Administration Act
(1)
The Administration Act has effect in relation to that care as if section 4A of that Act were as follows:
4A Rate and amount of CCB by fee reduction may be zero
For the purposes of this Act and the Family Assistance Act:
(a)
a rate calculated under column 2 of the table in section 219A may be a zero rate; and
(b)
an amount calculated under column 2 of the table in section 219A may be a nil amount.
(2)
The Administration Act has effect in relation to that care as if the following paragraph were inserted after paragraph 65EAA(1)(b of that Act:
; and (c) the Secretary is given a report under subsection 219N(1) or 219P(1) in respect of the individual and the child for at least one session of care provided to the child during a week for which the individual is so eligible for child care tax rebate in respect of the child;
Division 4 - Transitional: Service's application day happens during the quarter for which child care tax rebate is applicable
37 Interpretation
(1)
In this Division:
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.
(2)
For the purposes of this Division, section 219N of the Administration Act applies with the effect it has under item 96 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007.
38 When this Division applies
This Division applies if:
(a)
one or more sessions of care are provided by an approved child care service to a child during a week that falls wholly or partly in a quarter; and
(b)
the service's application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007) happens during the quarter (other than during the last week that falls wholly or partly in the quarter).
39 Changed effect of the Assistance Act
(1)
The Assistance Act has effect in relation to that care as if subsection 3(1) of that Act included the following definition:
application day,
for an approved child care service, has the meaning given by item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007.
(2)
The Assistance Act has effect in relation to that care as if paragraph 57EA(1)(d) of that Act were as follows:
(d)
either:
(i)
if the week falls before or includes the service's application day - the service has calculated an amount of fee reductions under section 219A of the Family Assistance Administration Act applicable to the individual and the child for at least one of those sessions of care provided in the week; or
(ii)
if the week falls wholly after the service's application day - the Secretary has calculated an amount of fee reduction under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for at least one of those sessions of care provided in the week; and
(3)
The Assistance Act has effect in relation to that care as if note 3 at the end of subsection 57EA(1) of that Act were as follows:
Note 3:
For the purposes of subparagraph (d)(ii), it does not matter if the amount is later recalculated under subsection 50ZA(1) of the Family Assistance Administration Act.
(4)
The Assistance Act has effect in relation to any sessions of that care that were provided in a base week in the quarter, where the week falls before or includes the service's application day, as if the total amount to be worked out under step 2 of the method statement in section 84AA of that Act for the quarter also included so much of the fee reductions:
(a)
reported under subsection 219N(1) or 219P(1) of the Family Assistance Administration Act; and
(b)
made in respect of the individual and the child;
as are attributable to that base week.
Note 1:
Those fee reductions may be nil (see section 4A of the Administration Act (as replaced by subitem 40(1))).
Note 2:
The normal application of step 2 of that method statement will include in the total amount the fee reductions calculated in respect of care provided in base weeks falling wholly after the service's application day. Those fee reductions may also be nil (see section 4A of the Administration Act as it applies to the service in the weeks after its application day).
(5)
The Assistance Act has effect in relation to any sessions of that care that were provided in a week falling before, or including, the service's application day as if subsection 84AB(3) of that Act were as follows:
If fee reduction applies, count unreduced amount of fees
(3)
If:
(a)
an approved child care service provides care to the child; and
(b)
fees for the care have been reduced under Division 1 of Part 8A of the Family Assistance Administration Act;
then for the purposes of this section, a reference to the fees for which the individual, or the individual's partner, is liable is taken to be a reference to the fees for which the individual, or the individual's partner, would have been liable for that care if they had not been so reduced.
40 Changed effect of the Administration Act
(1)
The Administration Act has effect in relation to any sessions of that care that were provided in a week falling before, or including, the service's application day as if section 4A of that Act were as follows:
4A Rate and amount of CCB by fee reduction may be zero
For the purposes of this Act and the Family Assistance Act:
(a)
a rate calculated under column 2 of the table in section 219A may be a zero rate; and
(a)
an amount calculated under column 2 of the table in section 219A may be a nil amount.
(2)
The Administration Act has effect in relation to that care as if the following paragraph were inserted after paragraph 65EAA(1)(b) of that Act:
; and (c) if the individual is so eligible in relation to at least one session of care provided by an approved child care service in a week falling before, or including, the service's application day - the Secretary is given a report under subsection 219N(1) or 219P(1) in respect of the individual and the child for the care;
SECTION 57F
57F
Eligibility for child care rebate - for an income year or a period
(Repealed by No 22 of 2017)
History
S 57F repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 57F formerly read:
SECTION 57F Eligibility for child care rebate - for an income year or a period
Eligibility relating to child care benefit by fee reduction or for past period
57F(1)
An individual is eligible for child care rebate for an income year in respect of a child if:
(a)
care is provided by one or more approved child care services to the child during at least one week in the year (whether or not the week finished in that year); and
(b)
one of the following determinations is made:
(i)
a determination under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care;
(ii)
a determination under subsection 51C(1) of the Family Assistance Administration Act in relation to the individual and the care;
(iii)
a determination under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care;
(iv)
a determination under subsection 52G(1) of the Family Assistance Administration Act in relation to the individual and the care; and
(c)
under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the individual in the week:
(i)
the 50 hour limit (see section 54);
(ii)
the more than 50 hour limit (see section 55);
(iii)
the 24 hour care limit under section 56.
Note:
If one of the paragraph (c) limits applies, the individual satisfies the paragraph (c) condition, even if the individual has not used child care for the child during the week up to the full extent of the limit.
History
S 57F(1) amended by No 50 of 2009, s 3 and Sch 1 item 20, by substituting "child care rebate" for "child care tax rebate", effective 24 June 2009.
S 57F(1) amended by No 53 of 2008, s 3 and Sch 1 item 1, by substituting para (b), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Para (b) formerly read:
(b)
either:
(i)
a determination is made under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care; or
(ii)
a determination is made under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care; and
Eligibility relating to child care benefit in substitution
57F(1A)
An individual is eligible for child care rebate for a period in respect of a child if:
(a)
care is provided by one or more approved child care services to the child during at least one week in the period (whether or not the week finished in that period); and
(b)
the care is covered by:
(i)
a determination under section 53D of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual; or
(ii)
a determination under subsection 53E(1) of the Family Assistance Administration Act in relation to the individual and the death of another individual; and
(c)
under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the deceased individual in the week:
(i)
the 50 hour limit (see section 54);
(ii)
the more than 50 hour limit (see section 55);
(iii)
the 24 hour care limit under section 56.
Note:
If one of the paragraph (c) limits applies, the paragraph (c) condition is satisfied, even if the deceased individual had not used child care for the child during the week up to the full extent of the limit.
History
S 57F(1A) inserted by No 50 of 2009, s 3 and Sch 2 item 1, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. No 50 of 2009, s 3 and Sch 2 items 21 and 22, contain the following transitional provisions:
21 Transitional - service's application day happens after the period for which child care rebate is applicable
21(1)
This item applies if:
(a)
one or more sessions of care are provided by an approved child care service to a child during a week that falls wholly or partly in a rebate period (within the meaning of section 84DA of the Family Assistance Act); and
(b)
the service's application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007) has not happened before the last week that falls wholly or partly in that period.
21(2)
The Family Assistance Act has effect in relation to that care as if subsection 84DB(3) of that Act were as follows:
If fee reduction applies, count unreduced amount of fees
(3)
If fees for child care by an approved child care service have been reduced under Division 1 of Part 8A of the Family Assistance Administration Act, then for the purposes of this section, a reference to the fees for which:
(a)
the deceased individual; or
(b)
the deceased individual's partner;
is liable, is taken to be a reference to the fees for which the deceased individual, or the deceased individual's partner, would have been liable if they had not been so reduced.
22 Transitional - service's application day happens during the period for which child care rebate is applicable
22(1)
This item applies if:
(a)
one or more sessions of care are provided by an approved child care service to a child during a week that falls wholly or partly in a rebate period (within the meaning of section 84DA of the Family Assistance Act); and
(b)
the service's application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007) happens during that period (other than during last week that falls wholly or partly in that period).
22(2)
The Family Assistance Act has effect in relation to any sessions of that care that were provided in a week falling before, or including, the service's application day as if subsection 84DB(3) of that Act were as follows:
If fee reduction applies, count unreduced amount of fees
(3)
If fees for child care by an approved child care service have been reduced under Division 1 of Part 8A of the Family Assistance Administration Act, then for the purposes of this section, a reference to the fees for which:
(a)
the deceased individual; or
(b)
the deceased individual's partner;
is liable, is taken to be a reference to the fees for which the deceased individual, or the deceased individual's partner, would have been liable if they had not been so reduced.
Operation of condition in paragraph (1)(c) or (1A)(c)
57F(2)
If:
(a)
a limit mentioned in paragraph (1)(c) or (1A)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual concerned in the week; but
(b)
the circumstances in which such a limit applies were applicable to the individual in that week;
then that limit is taken, for the purposes of that paragraph, to be the weekly limit of hours applicable to the individual in the week.
Note 1:
For a limit in paragraph (1A)(c), the individual concerned is the deceased individual.
Note 2:
If the only limit applicable to the individual concerned in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) or (1A)(c) would not be satisfied.
History
S 57F(2) amended by No 50 of 2009, s 3 and Sch 2 items 2 and 3, by substituting para (a) and substituting the note, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A). Para (a) and the note formerly read:
(a)
a limit mentioned in paragraph (1)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual in the week; but
Note:
If the only limit applicable to the individual in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) would not be satisfied.
S 57F(2) substituted by No 53 of 2008, s 3 and Sch 5 item 1, effective 25 June 2008. S 57F(2) formerly read:
57F(2)
If a limit of only 24 hours is applicable to the individual for the week under subsection 53(3), the condition mentioned in paragraph (1)(c) is not satisfied for the week.
57F(3)
The 50 hour limit is taken, for the purposes of paragraph (1)(c) or (1A)(c), to be applicable to the individual concerned in the week if it would have been applicable to the individual in the week but for the fact that the individual failed to meet the requirements of paragraph 17A(1)(b) in relation to the week.
Note:
For the purposes of paragraph (1A)(c), the individual concerned is the deceased individual.
History
S 57F(3) amended by No 50 of 2009, s 3 and Sch 2 items 4 and 5, by substituting "or (1A)(c), to be applicable to the individual concerned" for ", to be applicable to the individual" and inserting the note at the end, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A).
S 57F inserted by No 113 of 2007, s 3 and Sch 1 item 5, effective 1 July 2007.
Division 6 - Eligibility for single income family supplement
History
Div 6 inserted by No 141 of 2011, s 3 and Sch 8 item 4, applicable in relation to the 2012-13 income year and later income years.
Subdivision A - Eligibility of individuals for single income family supplement in normal circumstances
History
Subdiv A inserted by No 141 of 2011, s 3 and Sch 8 item 4, applicable in relation to the 2012-13 income year and later income years.
SECTION 57G
When an individual is eligible for single income family supplement in normal circumstances
57G(1)
An individual is eligible for single income family supplement if:
(a)
the individual has at least one qualifying child; and
(b)
the individual:
(i)
is an Australian resident; or
(ii)
is a special category visa holder residing in Australia; or
(iii)
satisfies subsection (2); and
(c)
the individual is not an absent overseas recipient (see subsections (4) and (5)); and
(d)
the individual's rate of single income family supplement, worked out under Division
4B of Part
4, is greater than nil.
Note:
This section does not apply to certain individuals: see section 57GDA.
History
S 57G(1) amended by No 55 of 2016, s 3 and Sch 21 item 132, by inserting the note at the end, effective 1 July 2017.
S 57G(1) amended by No 17 of 2016, s 3 and Sch 1 item 20, by substituting "(see subsections (4) and (5))" for "(disregarding section 63A)" in para (c), effective 1 July 2016. For application and saving provision, see note under s 24(10).
When individual satisfies this subsection
57G(2)
An individual satisfies this subsection if:
(a)
the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the
Social Security Act 1991; and
(b)
either:
(i)
the individual is in Australia; or
(ii)
the individual is temporarily absent from Australia for a period not exceeding 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
History
S 57G(2) amended by No 98 of 2012, s 3 and Sch 2 item 5, by substituting "6 weeks" for "13 weeks" in para (b)(ii), effective 1 January 2013.
Qualifying child
57G(3)
For the purposes of this Division, an individual is a
qualifying child
of another individual (the
adult
) if:
(a)
the individual is an FTB child of the adult (disregarding subsections
24(7) and
(9)); or
(b)
the following apply:
(i)
the individual is receiving disability support pension under Part 2.3 of the Social Security Act 1991 and the individual's maximum basic rate is worked out under item 1 or 3 of Table B in point 1066A-B1 or item 1 or 3 of Table B in point 1066B-B1 of that Act;
(ii)
apart from subparagraph (i), the individual would be an FTB child of the adult (disregarding subsections 24(7) and (9)); or
(c)
the following apply:
(i)
the individual is receiving youth allowance and the individual's maximum basic rate is worked out under item 1 or 2 of Table BA in point 1067G-B2 or item 1 of Table BC in point 1067G-B4 of the Social Security Act 1991;
(ii)
apart from subparagraph (i), the individual would be an FTB child of the adult (disregarding subsections 24(7) and (9)); or
View history reference
(d)
the following apply:
(i)
the individual is receiving special benefit under Part 2.15 of the Social Security Act 1991;
(ii)
if youth allowance were payable to the individual, the individual's maximum basic rate would be worked out under item 1 or 2 of Table BA in point 1067G-B2 or item 1 of Table BC in point 1067G-B4 of that Act;
(iii)
apart from subparagraph (i), the individual would be an FTB child of the adult (disregarding subsections 24(7) and (9)); or
(e)
the following apply:
(i)
the individual, or someone on behalf of the individual, is receiving instalments under the scheme known as the ABSTUDY scheme that include an amount identified as living allowance that is being paid at the standard (at home) rate;
(ii)
the individual is a dependent student under the scheme and is aged 16 or more and under 21;
(iii)
apart from subparagraph (i), the individual would be an FTB child of the adult (disregarding subsections 24(7) and (9)); or
(f)
the following apply:
(i)
the individual, or someone on behalf of the individual, is receiving education allowance under section 3.3 of the Veterans' Children Education Scheme;
(ii)
the individual is aged 16 or more;
(iii)
apart from subparagraph (i), the individual would be an FTB child of the adult (disregarding subsections 24(7) and (9)); or
(g)
the following apply:
(i)
the individual, or someone on behalf of the individual, is receiving education allowance under section 3.3 of the Military Rehabilitation and Compensation Act Education and Training Scheme;
(ii)
the individual is aged 16 or more;
(iii)
apart from subparagraph (i), the individual would be an FTB child of the adult (disregarding subsections 24(7) and (9)).
History
S 57G(3) amended by No 17 of 2016, s 3 and Sch 1 items 21 and 22, by substituting "(disregarding subsections 24(7) and (9))" for "and the individual is not an absent overseas FTB child (disregarding section 63A)" in para (a) and "(disregarding subsections 24(7) and (9))" for "and would not be an absent overseas FTB child (disregarding section 63A)" in para (b)(ii), (c)(ii), (d)(iii), (e)(iii), (f)(iii) and (g)(iii), effective 1 July 2016. For application and saving provision, see note under s 24(10).
Absent overseas recipient
57G(4)
For the purposes of this section, if an individual leaves Australia, the individual is an
absent overseas recipient
for any period that occurs:
(a)
during that absence from Australia; and
(b)
after the end of the period of 6 weeks beginning on the first day of that absence.
History
S 57G(4) inserted by No 17 of 2016, s 3 and Sch 1 item 23, effective 1 July 2016. For application and saving provision, see note under s 24(10).
57G(5)
For the purposes of this section, if:
(a)
an individual is eligible for single income family supplement while the individual is absent from Australia; and
(b)
the individual then becomes an absent overseas recipient because of the application of subsection (4) or a previous application of this subsection; and
(c)
the individual returns to Australia; and
(d)
the individual leaves Australia again less than 6 weeks after returning to Australia;
the individual is an
absent overseas recipient
for any period that occurs during the absence from Australia referred to in paragraph (d).
History
S 57G(5) inserted by No 17 of 2016, s 3 and Sch 1 item 23, effective 1 July 2016. For application and saving provision, see note under s 24(10).
History
S 57G inserted by No 141 of 2011, s 3 and Sch 8 item 4, applicable in relation to the 2012-13 income year and later income years.
SECTION 57GA
Only one member of a couple eligible for single income family supplement
57GA(1)
Subject to this Division, for any period when 2 individuals who are members of a couple would otherwise be eligible at the same time for single income family supplement in respect of one or more qualifying children, only one member is eligible.
57GA(2)
The member who is eligible is the one determined by the Secretary to be eligible.
History
S 57GA inserted by No 141 of 2011, s 3 and Sch 8 item 4, applicable in relation to the 2012-13 income year and later income years.
SECTION 57GB
Extension of meaning of qualifying child in a blended family case
57GB(1)
This section applies if:
(a)
2 individuals are members of the same couple; and
(b)
either or both of the individuals have a child from another relationship (whether before or after the 2 individuals became members of that couple).
57GB(2)
While the 2 individuals are members of that couple, each child who is a qualifying child of one member of the couple is taken also to be a qualifying child of the other member of the couple.
History
S 57GB inserted by No 141 of 2011, s 3 and Sch 8 item 4, applicable in relation to the 2012-13 income year and later income years.
SECTION 57GC
Eligibility for single income family supplement of members of a couple in a blended family
57GC(1)
If the Secretary is satisfied that:
(a)
2 individuals who are members of the same couple (
person A
and
person B
) would each be eligible for single income family supplement in respect of 2 or more qualifying children during a period but for subsection
57GA(1); and
(b)
at least one of the children is a child of a previous relationship of person A; and
(c)
at least one of the other children is:
(i)
a child of the relationship between person A and person B; or
(ii)
a child of a previous relationship of person B;
the Secretary may:
(d)
determine that person A and person B are both eligible for single income family supplement for the children for the period; and
(e)
determine person A's and person B's percentage of the single income family supplement for the children.
57GC(2)
The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid single income family supplement for the period.
57GC(3)
For the purposes of this section:
(a)
a qualifying child of an individual is a
child of a previous relationship
of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual's partner; and
(b)
a child is a
child of the relationship of 2 individuals
who are members of a couple if the child is an immediate child of both members of the couple; and
(c)
a qualifying child of an individual is an
immediate child
of the individual if:
(i)
the child is the natural child, adopted child or relationship child of the individual; or
(ii)
the individual is legally responsible for the child.
History
S 57GC inserted by No 141 of 2011, s 3 and Sch 8 item 4, applicable in relation to the 2012-13 income year and later income years.
SECTION 57GD
57GD
Eligibility for single income family supplement of separated members of a couple for period before separation
If the Secretary is satisfied that:
(a)
2 individuals are not members of the same couple (
person A
and
person B
); and
(b)
during a period in the past when person A and person B were members of the same couple, they had a qualifying child or children; and
(c)
but for subsection
57GA(1), person A and person B would both be eligible for single income family supplement for the qualifying child or children for that period;
the Secretary may:
(d)
determine that person A and person B are both eligible for single income family supplement for the child or children for that period; and
(e)
determine person A's and person B's percentage of the single income family supplement for the child or children for that period.
History
S 57GD inserted by No 141 of 2011, s 3 and Sch 8 item 4, applicable in relation to the 2012-13 income year and later income years.
SECTION 57GDA
Cessation of eligibility
57GDA(1)
Section
57G does not apply to an individual on or after the commencement of this section unless the individual was eligible for single income family supplement in respect of the day before that commencement.
57GDA(2)
Section
57G does not apply, and never again applies, to the individual from the start of the first day on or after the commencement of this section on which the individual ceases to be eligible for single income family supplement.
57GDA(3)
If:
(a)
an individual is eligible for single income family supplement in respect of a period falling within the income year (the
relevant income year
) ending on the day before the commencement of this section or within a later income year (also the
relevant income year
); and
(b)
in order to become entitled to be paid single income family supplement in respect of that period, the individual is required to make a claim for payment of single income family supplement for a past period; and
(c)
the individual does not make the claim in accordance with section
65KD of the Family Assistance Administration Act;
then section 57G of this Act does not apply, and never again applies, to the individual from the start of the first income year after the relevant income year.
History
S 57GDA inserted by No 55 of 2016, s 3 and Sch 21 item 133, effective 1 July 2017.
Subdivision B - Eligibility of individuals for single income family supplement where death occurs
History
Subdiv B inserted by No 141 of 2011, s 3 and Sch 8 item 4, applicable in relation to the 2012-13 income year and later income years.
SECTION 57GE
Continued eligibility for single income family supplement if a qualifying child dies
57GE(1)
This section applies if:
(a)
an individual is eligible for single income family supplement (except under section
57GG) in respect of one qualifying child; and
(b)
that child dies.
Individual remains eligible for single income family supplement for 14 weeks after the death of the child
57GE(2)
The individual is eligible for single income family supplement, at a rate worked out under Division
4B of Part
4, for each day in the period of 14 weeks beginning on the day the child died. This subsection has effect subject to subsection (3) of this section and to section
57GF.
14 weeks reduced in certain circumstances
57GE(3)
The period for which the individual is eligible for single income family supplement under subsection (2) does not include:
(a)
if the child had turned 16 when the child died - any day on which the Secretary is satisfied the child would not have been a senior secondary school child if the child had not died; or
(b)
if the child had not turned 16 when the child died - any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died.
(c)
(Repealed by No 14 of 2014)
History
S 57GE(3) amended by No 14 of 2014, s 3 and Sch 3 items 19 and 20, by substituting "16" for "18 and was a senior secondary school child" in para (a), substituting para (b) for para (b) and (c), effective 1 May 2014. For application and saving provisions see note under s17B. Para (b) and (c) formerly read:
(b)
if the child had not turned 18 and was a senior secondary school child when the child died - any day on which the child would have been aged 18, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died; or
(c)
if the child was not a senior secondary school child when the child died - any day on which the child would have been aged 18 if the child had not died.
S 57GE(3) amended by No 98 of 2012, s 3 and Sch 3 item 25, by substituting para (a) to (c) for para (a) and (b), applicable for the purposes of working out whether an individual is eligible for single income family supplement for a day that is on or after 1 January 2013 (whether the child died before, on or after 1 January 2013). Para (a) and (b) formerly read:
(a)
if the child was aged 21 and undertaking full-time study or studying overseas full-time when the child died - any day on which the child would have been aged 22 if the child had not died; or
(b)
in any other case - any day on which the child would have been aged 21 if the child had not died.
History
S 57GE inserted by No 141 of 2011, s 3 and Sch 8 item 4, applicable in relation to the 2012-13 income year and later income years.
SECTION 57GF
57GF
Eligibility for a single amount of single income family supplement if a qualifying child dies
If, apart from this section, the period for which an individual is eligible for single income family supplement under subsection
57GE(2) extends over 2 income years:
(a)
the individual is eligible for a single amount of single income family supplement for the period falling in the second of those income years worked out under Division
4B of Part
4 on the assumption that:
(i)
the individual's taxable income for the period falling in the second of those income years is the same as the individual's taxable income for the first of those income years; and
(ii)
the individual's partner's taxable income for the period falling in the second of those income years is the same as the individual's partner's taxable income for the first of those income years; and
(b)
the period for which the individual is eligible for single income family supplement under subsection
57GE(2) does not include the period falling in the second of those income years.
History
S 57GF inserted by No 141 of 2011, s 3 and Sch 8 item 4, applicable in relation to the 2012-13 income year and later income years.
SECTION 57GG
Eligibility for single income family supplement if an eligible individual dies
Eligibility other than because of the death of a qualifying child
57GG(1)
If:
(a)
an individual is eligible for an amount (the
subjectamount
) of single income family supplement (except because of section
57GE or
57GF applying in relation to the death of a qualifying child); and
(b)
the individual dies; and
(c)
before the individual died, the subject amount had not been paid to the individual (whether or not a claim under Part
3 of the Family Assistance Administration Act had been made); and
(d)
another individual makes a claim under that Part for payment of single income family supplement because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and
(e)
the Secretary considers that the other individual ought to be eligible for that much of the subject amount;
the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.
Eligibility because of the death of a qualifying child
57GG(2)
If:
(a)
an individual dies; and
(b)
either:
(i)
before the individual's death, the individual was eligible for an amount (the
subject amount
) of single income family supplement under section 57GE or 57GF in relation to the death of a qualifying child, and the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the Family Assistance Administration Act had been made); or
(ii)
the individual died at the same time as the qualifying child, and would have been so eligible for the subject amount if the individual had not died; and
(c)
another individual makes a claim under that Part for payment of single income family supplement because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and
(d)
the Secretary considers that the other individual ought to be eligible for that much of the subject amount;
the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.
History
S 57GG inserted by No 141 of 2011, s 3 and Sch 8 item 4, applicable in relation to the 2012-13 income year and later income years.
Division 7 - Loss of family assistance for individuals on security grounds
History
Div 7 inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GH
57GH
Simplified outline of this Division
Individuals who might prejudice the security of Australia or a foreign country may lose family assistance.
History
S 57GH inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GI
Loss of family assistance for individuals on security grounds
Security notice for recipient of family assistance
57GI(1)
If a security notice is given to the Minister in relation to an individual, then while the notice is in force:
(a)
no family assistance is to be paid to the individual; and
(b)
the individual is not eligible for family assistance.
Note 1:
A security notice is a notice under section 57GJ.
Note 2:
This Division does not apply in relation to child care subsidy or additional child care subsidy: see section 57GQ.
History
S 57GI(1) amended by No 22 of 2017, s 3 and Sch 1 item 36, by substituting "subsidy or additional child care subsidy" for "benefit or child care rebate" in note 2, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
57GI(2)
If a security notice is given to the Minister in relation to an individual, then any determination that the individual is entitled to be paid family assistance, that is in force immediately before the day the notice comes into force, ceases to be in force on that day.
57GI(3)
If a security notice given to the Minister in relation to an individual ceases to be in force, then the individual is not eligible for family assistance for any day while the notice was in force.
57GI(4)
However, if:
(a)
a security notice given to the Minister in relation to an individual recommends that payments of family assistance of the individual be paid to a payment nominee of the individual under Part
8B of the Family Assistance Administration Act; and
(b)
apart from subsections (1) to (3), the individual would be eligible for the whole or a part of that family assistance;
then that whole or part may be paid to a payment nominee of the individual under that Part.
57GI(5)
For the purposes of subsection (4), paragraph
219TD(2)(b) of the Family Assistance Administration Act does not apply.
57GI(6)
For the purposes of subsection (4), section
219TN of the Family Assistance Administration Act does not apply. Instead, any amount paid to a payment nominee of the individual is to be applied by the nominee in accordance with a written direction given by the Secretary under this subsection.
Security notice for individual in respect of whom family assistance payable
57GI(7)
If:
(a)
a security notice is given to the Minister in relation to an individual; and
(b)
the individual is aged 19 or less on the day the notice is given;
then, for any day while the notice is or was in force, the individual cannot be an FTB child of another individual, cannot be a regular care child of another individual and cannot be a client of an approved care organisation.
Relationship with other provisions
57GI(8)
Subsections (1) to (7) have effect despite any other provision of the family assistance law.
Notification to individual
57GI(9)
If a determination in relation to an individual ceases to be in force because of subsection (2), the Secretary must cause reasonable steps to be taken to notify the individual of the cessation.
History
S 57GI inserted by No 116 of 2014, s 3 and Sch 2 item 2, applicable in relation to family assistance of an individual, whether the individual became eligible for that assistance before, on or after 1 December 2014.
SECTION 57GJ
Security notice from Home Affairs Minister
57GJ(1)
The Home Affairs Minister may give the Minister a written notice requiring that this Division apply in relation to a specified individual if:
(a)
the Foreign Affairs Minister gives the Home Affairs Minister a notice under section
57GK in relation to the individual; or
(b)
the individual's visa is cancelled under section 116 or 128 of the
Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the individual is directly or indirectly a risk to security (within the meaning of section 4 of the
Australian Security Intelligence Organisation Act 1979); or
(c)
the individual's visa is cancelled under section 134B of the
Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or
(d)
the individual's visa is cancelled under section 501 of the
Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the individual is directly or indirectly a risk to security (within the meaning of section 4 of the
Australian Security Intelligence Organisation Act 1979).
History
S 57GJ(1) amended by No 31 of 2018, s 3 and Sch 2 items 17-19, by substituting "Home Affairs Minister" for "Attorney-General" (first occurring), "Home Affairs Minister" for "Attorney-General" and substituting para (b) to (d) for para (b), effective 11 May 2018. For transitional rules, see note under s 57GL. Para (b) formerly read:
(b)
the Immigration Minister gives the Attorney-General a notice under section 57GL in relation to the individual.
57GJ(2)
A notice under this section may recommend that payments of family assistance of the individual, to the extent set out in the notice, be paid to a payment nominee of the individual under Part
8B of the Family Assistance Administration Act.
57GJ(3)
Before giving a notice under this section, the Home Affairs Minister must have regard to the following:
(a)
the extent (if any) that any payments of family assistance of the individual are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the Home Affairs Minister is aware of that extent;
(b)
the likely effect of the operation of section
57GI on the individual's dependants, if the Home Affairs Minister is aware of those dependants.
History
S 57GJ(3) amended by No 31 of 2018, s 3 and Sch 2 item 20, by substituting "Home Affairs Minister" for "Attorney-General" (wherever occurring), effective 11 May 2018. For transitional rules, see note under s 57GL.
57GJ(4)
The Secretary of the Department administered by the Home Affairs Minister must:
(a)
seek the advice of the Human Services Secretary in relation to paragraph (3)(b); and
(b)
inform the Home Affairs Minister of that advice.
History
S 57GJ(4) amended by No 31 of 2018, s 3 and Sch 2 items 21 and 22, by substituting "Secretary of the Department administered by the Home Affairs Minister" for "Attorney-General's Secretary" and "Home Affairs Minister" for "Attorney-General" in para (b), effective 11 May 2018. For transitional rules, see note under s 57GL.
57GJ(5)
Subsection (3) does not limit the matters to which regard may be had.
History
S 57GJ inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GK
57GK
Notice from Foreign Affairs Minister
If:
(a)
either:
(i)
under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue an individual an Australian travel document; or
(ii)
under section 22 of that Act, the Foreign Affairs Minister cancels an individual's Australian travel document; and
[
CCH Note: No 116 of 2014, s 3 and Sch 2 item 9(4) provides that para (a) is applicable in relation to the refusal to issue, or the cancellation of, a passport before, on or after 1 December 2014.]
(b)
the refusal or cancellation was because of a refusal/cancellation request made in relation to the individual under subsection 14(1) of that Act; and
(c)
the request was made on the basis of the circumstance mentioned in subparagraph 14(1)(a)(i) of that Act;
the Foreign Affairs Minister may give the Home Affairs Minister a written notice setting out those matters.
History
S 57GK amended by No 31 of 2018, s 3 and Sch 2 item 23, by substituting "Home Affairs Minister" for "Attorney-General", effective 11 May 2018. For transitional rules, see note under s 57GL.
S 57GK amended by No 122 of 2015, s 3 and Sch 1 item 70, by substituting "Australian travel document" for "Australian passport" in para (a)(i) and (ii), effective 8 October 2015.
S 57GK inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GL
57GL
Notice from Immigration Minister
(Repealed by No 31 of 2018)
History
S 57GL repealed by No 31 of 2018, s 3 and Sch 2 item 24, effective 11 May 2018. No 31 of 2018, s 3 and Sch 1 Pt 5 contain the following transitional rules:
Part 5 - Transitional rules
284 Transitional rules
(1)
A Minister administering an Act amended by this Schedule (the
amended Act
) may, by legislative instrument, make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the following:
(a)
the amendments or repeals of the amended Act made by this Schedule;
(b)
the effect of section 19 or 19A of the Acts Interpretation Act 1901, in relation to a provision of the amended Act, because of an Administrative Arrangements Order made during the period:
(i)
beginning on 20 December 2017; and
(ii)
ending on the day before this item commences;
(c)
the effect of a substituted reference order, made during the period mentioned in paragraph (b) of this subitem under section 19B of the Acts Interpretation Act 1901, in relation to a provision of the amended Act.
Note:
Subparagraph (b)(i) - 20 December 2017 is the day an Administrative Arrangements Order was made to provide for certain matters to be dealt with by a Department of Home Affairs.
(2)
To avoid doubt, the rules may not do the following:
(a)
create an offence or civil penalty;
(b)
provide powers of:
(i)
arrest or detention; or
(ii)
entry, search or seizure;
(c)
impose a tax;
(d)
set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in an Act;
(e)
directly amend the text of an Act.
(3)
This Schedule (other than subitem (2)) does not limit the rules that may be made for the purposes of subitem (1).
(4)
Rules made for the purposes of this item that are registered under the Legislation Act 2003 before the end of the period of 12 months starting on the commencement of this item:
(a)
may be expressed to take effect from a date before the rules are registered; and
(b)
apply despite subsection 12(2) (retrospective application of legislative instruments) of that Act.
S 57GL formerly read:
SECTION 57GL Notice from Immigration Minister
57GL
If:
(a)
the Immigration Minister cancels an individual's visa under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the individual is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or
[
CCH Note:
No 116 of 2014, s 3 and Sch 2 item 9(5) provides that para (a) is applicable in relation to the cancellation of a visa, or an assessment made, before, on or after the 1 December 2014.]
(b)
the Immigration Minister cancels an individual's visa under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and decides not to revoke that cancellation under subsection 134C(3) of that Act; or
(c)
the Immigration Minister cancels an individual's visa under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the individual is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979);
[
CCH Note:
No 116 of 2014, s 3 and Sch 2 item 9(5) provides that para (c) is applicable in relation to the cancellation of a visa, or an assessment made, before, on or after the 1 December 2014.]
the Immigration Minister may give the Attorney-General a written notice setting out those matters.
S 57GL inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GM
57GM
Copy of security notice to be given to Secretaries
The Minister must give a copy of a security notice to:
(a)
the Secretary of the Department; and
(b)
the Human Services Secretary.
History
S 57GM amended by No 104 of 2020, s 3 and Sch 1 item 2, by substituting "Human Services Secretary" for "Secretary of the Human Services Department" in para (b), effective 1 February 2020 and applicable in relation to an offence if the conduct constituting the offence occurs after 20 November 2020.
S 57GM inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GN
57GN
Period security notice is in force
A security notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.
History
S 57GN inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GNA
57GNA
Annual review of security notice
Before the end of the following periods, the Home Affairs Minister must consider whether to revoke a security notice (if it has not already been revoked):
(a)
12 months after it came into force;
(b)
12 months after the Home Affairs Minister last considered whether to revoke it.
History
S 57GNA amended by No 31 of 2018, s 3 and Sch 2 item 25, by substituting "Home Affairs Minister" for "Attorney-General" (wherever occurring), effective 11 May 2018. For transitional rules, see note under s 57GL.
S 57GNA inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GO
Revoking a security notice
57GO(1)
The Home Affairs Minister may, by written notice given to the Minister, revoke a security notice.
History
S 57GO(1) amended by No 31 of 2018, s 3 and Sch 2 item 25, by substituting "Home Affairs Minister" for "Attorney-General", effective 11 May 2018. For transitional rules, see note under s 57GL.
57GO(2)
The revocation takes effect on the day it is made.
57GO(3)
The Minister must give a copy of a notice under subsection (1) to:
(a)
the Secretary of the Department; and
(b)
the Human Services Secretary.
History
S 57GO(3) amended by No 104 of 2020, s 3 and Sch 1 item 3, by substituting "Human Services Secretary" for "Secretary of the Human Services Department" in para (b), effective 1 February 2020 and applicable in relation to an offence if the conduct constituting the offence occurs after 20 November 2020.
57GO(4)
If:
(a)
a determination in relation to an individual ceases to be in force because of subsection
57GI(2); and
(b)
the Home Affairs Minister revokes the security notice concerned;
the Secretary of the Department must cause reasonable steps to be taken to notify the individual of the revocation.
History
S 57GO(4) amended by No 31 of 2018, s 3 and Sch 2 item 25, by substituting "Home Affairs Minister" for "Attorney-General" in para (b), effective 11 May 2018. For transitional rules, see note under s 57GL.
History
S 57GO inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GP
57GP
Notices may contain personal information
A notice under this Division in relation to an individual may contain personal information about the individual.
History
S 57GP inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GQ
57GQ
This Division does not apply to child care subsidy or additional child care subsidy
This Division does not apply in relation to child care subsidy or additional child care subsidy.
History
S 57GQ substituted by No 22 of 2017, s 3 and Sch 1 item 37, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 57GQ formerly read:
SECTION 57GQ This Division does not apply to child care benefit or child care rebate
57GQ
This Division does not apply in relation to child care benefit or child care rebate.
S 57GQ inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GR
57GR
Certain decisions not decisions of officers
For the purposes of Part
5 of the Family Assistance Administration Act, the following decisions are taken not to be decisions of an officer under the family assistance law:
(a)
any decision under this Division;
(b)
any decision under Part
8B of that Act to pay, or not to pay, an amount of family assistance as mentioned in subsection
57GI(4) of this Act;
(c)
any decision under Part
8B of that Act that is related to a decision mentioned in paragraph (b).
History
S 57GR inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
SECTION 57GS
57GS
Instruments not legislative instruments
The following are not legislative instruments:
(a)
a notice under this Division;
(b)
a direction under subsection
57GI(6).
History
S 57GS inserted by No 116 of 2014, s 3 and Sch 2 item 2, effective 1 December 2014.
PART 4 - RATE OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
History
Pt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:
PART 4 - RATE OF FAMILY ASSISTANCE
Division 1 - Family tax benefit
SECTION 58
Rate of family tax benefit
Annual rate of family tax benefit for individuals
58(1)
Subject to sections
60 to
61B, an individual's annualrate of family tax benefit is to be calculated in accordance with the Rate Calculator in Schedule
1.
History
S 58(1) amended by No 17 of 2016, s 3 and Sch 1 item 24, by substituting "61B" for "63", effective 1 July 2016. For application and saving provision, see note under s 24(10).
Annual rate of family tax benefit to approved care organisation
58(2)
An approved care organisation's annual rate of family tax benefit for an individual is the sum of:
(a)
the organisation's standard rate under subsection (2A); and
(b)
the organisation's energy supplement under subsection (2B).
Note:
Paragraph (b) does not apply to certain approved care organisations: see subsections (2C) and (2D).
History
S 58(2) amended by No 55 of 2016, s 3 and Sch 21 item 1, by inserting the note at the end, effective 20 March 2017.
S 58(2) amended by No 122 of 2014, s 3 and Sch 1 item 139, by substituting "energy supplement" for "clean energy supplement" in para (b), effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
S 58(2) substituted by No 141 of 2011, s 3 and Sch 2 item 37, effective 14 May 2012. S 58(2) formerly read:
Annual rate of family tax benefit to approved care organisation
58(2)
An approved care organisation's annual rate of family tax benefit for an individual is $956.30 per year.
58(2A)
An approved care organisation's standard rate for an individual is $1,372.40.
History
S 58(2A) inserted by No 141 of 2011, s 3 and Sch 2 item 37, effective 14 May 2012.
58(2B)
An approved care organisation's energy supplement for an individual is $25.55.
History
S 58(2B) substituted by No 122 of 2014, s 3 and Sch 1 item 140, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA. S 58(2B) formerly read:
58(2B)
An approved care organisation's clean energy supplement for an individual is worked out as follows:
Method statement
Step 1.
Work out the amount applicable under subsection (2A) on 1 July 2013.
Step 2.
Multiply the amount at step 1 by 0.017.
Step 3.
Round the amount at step 2 to the nearest multiple of $3.65 (rounding up if necessary): the result is the
clean energy supplement
.
S 58(2B) inserted by No 141 of 2011, s 3 and Sch 2 item 37, effective 14 May 2012.
58(2C)
Paragraph (2)(b) does not apply in relation to an approved care organisation on or after the commencement of this subsection unless the organisation was entitled to be paid family tax benefit in respect of 19 September 2016.
History
S 58(2C) inserted by No 55 of 2016, s 3 and Sch 21 item 2, effective 20 March 2017.
58(2D)
If:
(a)
the approved care organisation was entitled to be paid family tax benefit in respect of 19 September 2016; and
(b)
the organisation ceases to be entitled to be paid family tax benefit in respect of a day on or after 20 September 2016;
then paragraph (2)(b) does not apply, and never again applies, to the organisation from:
(c)
if the cessation occurred before the commencement of this subsection - the start of the day this subsection commences; or
(d)
if the cessation occurred on or after the commencement of this subsection - the start of the day of that cessation.
History
S 58(2D) inserted by No 55 of 2016, s 3 and Sch 21 item 2, effective 20 March 2017.
Daily rate of family tax benefit
58(3)
The daily rate of family tax benefit is the annual rate divided by 365 and rounded to the nearest cent (rounding 0.5 cents upwards). If the daily rate before rounding is above nil and below half a cent, round up to 1 cent.
SECTION 58AA
Newborn upfront payment of family tax benefit if newborn supplement added into Part A rate
58AA(1)
If, under Division
1A of Part
5 of Schedule
1, an amount of newborn supplement is added in relation to an individual and an FTB child of the individual, then the individual is entitled to be paid, as an amount of family tax benefit, $500 in respect of the FTB child.
Note:
The amount is to be paid as a single lump sum: see section 24A of the Family Assistance Administration Act.
58AA(1A)
If:
(a)
under Division 1A of Part 5 of Schedule 1Division
1A of Part
5 of Schedule
1 an amount of newborn supplement is added for a day in relation to both members of a couple and an FTB child of both members of the couple; and
(b)
in relation to that day, a determination under section
28 or
29 is in force in relation to both members of the couple and that child; and
(c)
that day is the first day on which an amount of newborn supplement is added in relation to that child;
then, despite subsection (1) of this section, each member of the couple is entitled to be paid, as an amount of family tax benefit in respect of that child, an amount equal to $500 multiplied by the percentage applicable under that determination for that member on that day.
Note:
The amount is to be paid as a single lump sum: see section 24A of the Family Assistance Administration Act.
History
S 58AA(1A) inserted by No 14 of 2014, s 3 and Sch 12 item 77, effective 1 March 2014.
Exceptions
58AA(2)
Subject to subsection (1A), subsection (1) does not apply in relation to an individual and an FTB child of the individual if another individual has received an amount under this section in respect of that child while the individual and the other individual were members of the same couple.
History
S 58AA(2) amended by No 14 of 2014, s 3 and Sch 12 item 78, by substituting "Subject to subsection (1A), subsection (1)" for "Subsection (1)", effective 1 March 2014.
58AA(3)
Subsection (1) does not apply in relation to an individual and an FTB child of the individual in the circumstances prescribed in a legislative instrument under subclause 35A(12) of Schedule
1.
One amount only in respect of FTB child
58AA(4)
An individual cannot receive more than one amount under this section in respect of an FTB child of the individual.
Interpretation
58AA(5)
This section is subject to sections
28AA and
32AEA of the Family Assistance Administration Act.
History
S 58AA(5) inserted by No 14 of 2014, s 3 and Sch 12 item 79, effective 1 March 2014.
History
S 58AA inserted by No 70 of 2013, s 3 and Sch 2A item 2, effective 1 March 2014.
SECTION 58A
Election to receive energy supplements quarterly
58A(1)
If a determination under section
16 of the Family Assistance Administration Act is in force in a quarter under which an individual is entitled to be paid family tax benefit by instalment, the individual may, in a manner or way approved by the Secretary, make an election to have Division
2B of Part
4 of Schedule
1 to this Act and Division
2AA of Part
5 of that Schedule disregarded.
Note 1:
Those Divisions deal with energy supplement (Part A) and energy supplement (Part B).
Note 2:
If those Divisions are disregarded, they will be taken into account when the determination is reviewed under section 105 of the Family Assistance Administration Act - see section 105B of that Act.
History
S 58A(1) amended by No 122 of 2014, s 3 and Sch 1 item 142, by substituting "energy supplement" for "clean energy supplement" (wherever occurring) in note 1, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
S 58A(1) amended by No 70 of 2013, s 3 and Sch 3 item 58, by omitting "after the end of a quarter" in note 2, effective 1 July 2013.
58A(1A)
An individual cannot make an election under subsection (1) on a day on or after the commencement of this subsection unless energy supplement (Part A) or energy supplement (Part B) is used to work out the rate of the individual's family tax benefit in respect of that day.
History
S 58A(1A) inserted by No 55 of 2016, s 3 and Sch 21 item 3, effective 20 March 2017.
58A(2)
An election comes into force as soon as practicable after it is made.
58A(3)
An election ceases to be in force if the individual ceases to be entitled to be paid family tax benefit under the determination.
58A(3AA)
An election ceases to be in force if, disregarding the election, neither energy supplement (Part A) nor energy supplement (Part B) would be used to work out the rate of the individual's family tax benefit.
History
S 58A(3AA) inserted by No 55 of 2016, s 3 and Sch 21 item 4, applicable on and after 20 March 2017 in relation to elections made before, on or after 20 March 2017.
58A(3A)
An election ceases to be in force if subsection
32(1) applies in relation to the individual. The election ceases to be in force on the request day (see subsection
32(1)).
History
S 58A(3A) inserted by No 70 of 2013, s 3 and Sch 3 item 59, effective 1 July 2013.
58A(3B)
If an election ceases to be in force under subsection (3A), the individual cannot make another election under subsection (1) until after the end of the lump sum period referred to in step 1 of the method statement in subsection
65(1).
History
S 58A(3B) inserted by No 70 of 2013, s 3 and Sch 3 item 59, effective 1 July 2013.
Revoking an election
58A(4)
The individual may, in a manner or way approved by the Secretary, revoke an election. A revocation takes effect as soon as practicable after it is made.
Definition
58A(5)
In this section:
quarter
means a period of 3 months beginning on 1 July, 1 October, 1 January or 1 April.
History
S 58A(5) amended by No 122 of 2014, s 3 and Sch 1 item 143, by repealing the note, effective 20 September 2014. The note formerly read:
Note:
This section applies in relation to the quarter beginning on 1 July 2013 and all later quarters: see item 34 of Schedule 2 to the Clean Energy (Household Assistance Amendments) Act 2011.
History
S 58A inserted by No 141 of 2011, s 3 and Sch 2 item 15, applicable in relation to the quarter beginning on 1 July 2013 and all later quarters.
SECTION 59
Shared care percentages where individual is FTB child of more than one person who are not members of the same couple
59(1)
An individual has a shared care percentage under this section for an FTB child of the individual if:
(a)
the Secretary has determined the individual's percentage of care for the child during a care period; and
(b)
that percentage is at least 35% and not more than 65%.
Note:
Paragraph 27(2)(b) deals with the percentage of care in a blended family case.
History
S 59(1) amended by No 65 of 2010, s 3 and Sch 2 items 19 and 20, by substituting para (a) and the note at the end, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading. Para (a) and the note formerly read:
(a)
the Secretary has determined, under subsection 22(6A), a percentage of the period mentioned in that subsection during which the child was, or will be, in the care of the individual; and
Note:
The Secretary is taken to have made a determination under subsection 22(6A) in a blended family case (see paragraph 27(2)(b)).
S 59(1) substituted by No 63 of 2008, s 3 and Sch 6 item 3, effective 1 July 2008. S 59(1) formerly read:
59(1)
An individual has a shared care percentage under this section for an FTB child of the individual if the Secretary has determined, under subsection 22(6A), a percentage of the period mentioned in that subsection during which the child was, or will be, in the care of the individual.
Note:
The Secretary is taken to have made a determination under subsection 22(6A) in a blended family case (see paragraph 27(2)(b)).
59(2)
The individual's
shared care percentage
for the FTB child is the relevant percentage specified in column 2 of the table.
Shared care percentages
|
Item
|
Column 1
Individual's percentage of care
|
Column 2
Shared care percentage
|
1 |
35% to less than 48% |
25% plus 2% for each percentage point over 35% |
2 |
48% to 52% |
50% |
3 |
more than 52% to 65% |
51% plus 2% for each percentage point over 53% |
History
S 59(2) amended by No 65 of 2010, s 3 and Sch 2 item 21, by substituting "of care" for "determined under subsection 22(6A)" in the table heading to Column 1, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.
S 59(2) amended by No 63 of 2008, s 3 and Sch 6 item 4, by repealing table item 4, effective 1 July 2008. The table item formerly read:
4 ... more than 65% to 100% ... 100%
59(3)
If the shared care percentages, specified in the table, of all of the individuals of whom the child is an FTB child add to less than 100%, then the Secretary may determine a different whole percentage for one or more of those individuals for the FTB child. Despite subsection (2), the individual's
shared care percentage
for the child is the percentage so determined for that individual.
History
S 59 and 59A substituted for s 59 by No 146 of 2006, s 3 and Sch 8 item 55, effective 1 July 2008. S 59 formerly read:
SECTION 59 Secretary may make determination where individual is FTB child of 2 people who are not members of the same couple
59(1)
If the Secretary is satisfied that:
(a)
an individual is an FTB child of an individual (
person A
);
and
(b)
the FTB child is also an FTB child of another individual who is not person A's partner;
the Secretary may determine the percentage that is to be person A's percentage of family tax benefit for the child.
History
S 59(1) amended by No 45 of 2000, s 3 Sch 1 items 18 and 19, by substituting para (b) for paras (b) and (c) and by omitting ``The percentage is to be a multiple of 5%.'' For transitional provisions see note under s 22A. Paras (b) and (c) formerly read:
(b)
the FTB child is also an FTB child of another individual who is not person A's partner; and
(c)
person A and the other individual are living together;
59(2)
If the FTB child is one of 3 or more FTB children who were born during the same multiple birth, the Secretary may specify in the determination under subsection (1) the manner in which multiple birth allowance under Division 2 of Part 5 of Schedule 1 is to be dealt with.
59(3)
Without limiting subsection (2), the Secretary may specify that the whole of the multiple birth allowance is to be paid to one of the 2 individuals involved.
SECTION 59A
Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple
59A(1)
If the Secretary is satisfied that:
(a)
an individual is an FTB child of an individual (
person A
); and
(b)
the FTB child is also an FTB child of one or more other individuals who are not person A's partner; and
(c)
the FTB child is one of 3 or more FTB children who were born during the same multiple birth;the Secretary may determine the manner in which multiple birth allowance under Division
2 of Part
5 of Schedule
1 is to be dealt with.
59A(2)
Without limiting subsection (1), the Secretary may specify that the whole of the multiple birth allowance is to be paid to one of the individuals involved.
History
S 59 and 59A substituted for s 59 by No 146 of 2006, s 3 and Sch 8 item 55, effective 1 July 2008.
SECTION 60
60
Sharing family tax benefit between members of a couple in a blended family
If the Secretary determines under section
28 an individual's percentage (the
specified percentage
) of the family tax benefit for FTB children of the individual, the individual's annual rate of family tax benefit is the specified percentage of the rate that would otherwise apply.
SECTION 61
61
Sharing family tax benefit between separated members of a couple for period before separation
If the Secretary determines under section
29 an individual's percentage (the
specified percentage
) of the family tax benefit for an FTB child or children of the individual for a period, the individual's annual rate of family tax benefit for that period is the specified percentage of the rate that would otherwise apply for the period.
SECTION 61AA
Part A rate of family tax benefit is nil for a day in newly arrived resident's waiting period
61AA(1)
Despite Parts
2 to
3A of Schedule
1, an individual's Part A rate of family tax benefit in respect of a day is nil if the day occurs in a newly arrived resident's waiting period for the individual.
When individual subject to newly arrived resident's waiting period
61AA(2)
Subject to this section, an individual is subject to a newly arrived resident's waiting period if, on or after the commencement of this subsection, the individual:
(a)
becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the
Social Security Act 1991; or
(b)
becomes the holder of a permanent visa, except:
(i)
a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or
(ii)
a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or
(iia)
a visa referred to in the regulations under the Migration Act 1958 as a Subclass 192 (Pacific Engagement) visa; or
(iii)
a visa of a kind determined in an instrument under subsection (2A) of this section; or
(c)
satisfies subsection
21(1B) of this Act (visa holders connected with the Pacific Australia Labour Mobility scheme).
History
S 61AA(2) amended by No 100 of 2023, s 3 and Sch 1 item 1, by inserting para (b)(iia), applicable in relation to a claim made by a person on or after 29 March 2024, whether the person is granted a visa covered by subparagraph 61AA(2)(b)(iia) of that Act before, on or after 29 March 2024.
S 61AA(2) amended by No 100 of 2023, s 3 and Sch 2 items 4 and 5, by inserting "of this section" in para (b)(iii) and inserting para (c), effective 28 November 2023.
61AA(2A)
The Minister may, by legislative instrument, determine a kind of visa for the purposes of subparagraph
(2)(b)(iii).
61AA(2B)
Paragraph
(2)(b) does not apply in relation to an individual if, at any time before the commencement of this subsection, the individual held a visa covered by paragraph
(2)(a).
Length of waiting period
61AA(3)
If:
(a)
an individual is subject to a newly arrived resident's waiting period because of paragraph
(2)(a) or
(b); and
(b)
the visa covered by paragraph
(2)(a) or
(b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the
Social Security Act 1991; and
(c)
subsections
(4) and
(4A) do not apply;
the waiting period:
(d)
starts on the day on which the individual applied for that visa; and
(e)
endswhen the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.
History
S 61AA(3) amended by No 100 of 2023, s 3 and Sch 2 items 6 and 7, by inserting "because of paragraph (2)(a) or (b)" in para (a) and substituting "subsections (4) and (4A) do not" for "subsection (4) does not" in para (c), effective 28 November 2023.
61AA(4)
If:
(a)
an individual is subject to a newly arrived resident's waiting period because of paragraph
(2)(a) or
(b); and
(b)
the individual has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the
Social Security Act 1991;
the waiting period:
(c)
starts on the day on which the individual applied for the last of those visas; and
(d)
ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.
History
S 61AA(4) amended by No 100 of 2023, s 3 and Sch 2 item 8, by inserting "because of paragraph (2)(a) or (b)" in para (a), effective 28 November 2023.
61AA(4A)
If:
(a)
an individual is subject to a newly arrived resident's waiting period because of paragraph
(2)(a) or
(b); and
(b)
the individual has previously held one or more visas covered by paragraph
21(1B)(a) that are also of a kind determined under subsection
(5B) of this section;
the waiting period:
(c)
starts on the day on which the individual became the holder of the first of those visas; and
(d)
ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.
History
S 61AA(4A) inserted by No 100 of 2023, s 3 and Sch 2 item 9, effective 28 November 2023. No 100 of 2023, s 3 and Sch 2 item 16(2) contains the following application provision:
16 Application of amendments
…
(2)
To avoid doubt, for the purposes of the application of subsection 61AA(4A) or (5A) of the A New Tax System (Family Assistance) Act 1999, as amended by this Schedule, in relation to an individual on or after the commencement of this item, a newly arrived resident's waiting period may:
(a)
start before that commencement if the day referred to in paragraph 61AA(4A)(c) or (5A)(a) (as the case requires) of that Act occurs before that commencement; and
(b)
end before that commencement if paragraph (a) of this subitem applies and the event referred to in paragraph 61AA(4A)(d) or (5A)(b) (as the case requires) of that Act occurs before that commencement.
…
61AA(5)
If:
(a)
an individual is subject to a newly arrived resident's waiting period because of paragraph
(2)(a) or
(b); and
(b)
subsections
(3),
(4) and
(4A) do not apply to the individual;
the waiting period starts on the day on which the individual:
(c)
first entered Australia; or
(d)
becomes the holder of a permanent visa;
whichever occurs last, and ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.
History
S 61AA(5) amended by No 100 of 2023, s 3 and Sch 2 items 10 and 11, by inserting "because of paragraph (2)(a) or (b)" in para (a) and substituting "subsections (3), (4) and (4A) do not apply" for "neither subsection (3) nor (4) applies" in para (b), effective 28 November 2023.
61AA(5A)
If an individual is subject to a newly arrived resident's waiting period because of paragraph
(2)(c), the waiting period:
(a)
starts on the day on which the individual first became the holder of a visa covered by paragraph
21(1B)(a) that is also of a kind determined under subsection
(5B) of this section; and
(b)
ends when the individual has been in Australia for a period of, or periods totalling, 52 weeks after that day.
History
S 61AA(5A) inserted by No 100 of 2023, s 3 and Sch 2 item 12, effective 28 November 2023. For application provision, see note under s 61AA(4A).
61AA(5B)
The Minister may, by legislative instrument, determine kinds of visas for the purposes of paragraphs
(4A)(b) and
(5A)(a).
History
S 61AA(5B) inserted by No 100 of 2023, s 3 and Sch 2 item 12, effective 28 November 2023.
Exemptions
61AA(6)
Subsection
(1) does not apply to an individual in respect of a day in the newly arrived resident's waiting period for the individual if on that day the individual holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the
Social Security Act 1991.
61AA(7)
Subsection
(1) does not apply to an individual in respect of a day in the newly arrived resident's waiting period for the individual if on that day:
(a)
the individual is receiving a social security pension or a social security benefit; or
(b)
the individual is receiving farm household allowance under the
Farm Household Support Act 2014; or
(c)
parental leave pay under the
Paid Parental Leave Act 2010 is payable to the individual.
History
S 61AA(7) amended by No 4 of 2023, s 3 and Sch 2 item 5, by omititng ", or dad and partner pay," after "parental leave pay" from para (c), effective 26 March 2023. For application provision, see note under s 61AA(7A).
61AA(7A)
Subsection
(1) does not apply to an individual in respect of each day in the newly arrived resident's waiting period for the individual that occurs in a period that:
(a)
includes at least 10 consecutive week days which parental leave pay under the
Paid Parental Leave Act 2010 is payable to the individual; and
(b)
starts and ends on the first and last of those consecutive days.
History
S 61AA(7A) inserted by No 4 of 2023, s 3 and Sch 2 item 6, effective 26 March 2023. No 4 of 2023, s 3 and Sch 3 item 4 contains the following application provision:
…
4 Continuing application of other Acts
(1)
The following Acts and provisions, as in force immediately before the commencement day, continue to apply in relation to payments of dad and partner pay made before, on or after the commencement day:
(a)
paragraph 61AA(7)(c) of the A New Tax System (Family Assistance) Act 1999;
(b)
the Data-matching Program (Assistance and Tax) Act 1990;
(c)
the Social Security Act 1991;
(d)
the Taxation Administration Act 1953;
(e)
the Veterans' Entitlements Act 1986.
(2)
Paragraphs 35A(9)(a) and (b) of Schedule 1 of the A New Tax System (Family Assistance) Act 1999, as in force immediately before the commencement day, continue to apply in relation to PPL periods occurring wholly or partly before, on or after the commencement day.
…
61AA(8)
Subsection
(1) does not apply to an individual in respect of a day (the
assessment day
) in the newly arrived resident's waiting period for the individual if:
(a)
on the assessment day the individual is a refugee or a former refugee; or
(b)
the following apply:
(i)
the individual was a family member of another individual at the time the other individual became a refugee before the assessment day;
(ii)
the individual is a family member of that other individual on the assessment day or, if that other individual has died, the individual was a family member of that other individual immediately before that other individual died; or
(c)
the individual is an Australian citizen on the assessment day; or
(d)
the individual is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.
61AA(9)
For the purposes of subsection (8):
(a)
family member
has the meaning given by subsection 7(6D) of the
Social Security Act 1991; and
(b)
former refugee
has the meaning given by subsection 7(1) of the
Social Security Act 1991; and
(c)
refugee
has the meaning given by subsection 7(6B) of the
Social Security Act 1991.
History
S 61AA inserted by No 168 of 2018, s 3 and Sch 3 item 2, effective 1 January 2019.
SECTION 61A
Reduction in FTB child rate unless health check requirement satisfied
61A(1)
An individual's FTB child rate in relation to an FTB child is reduced under subclause
7(2) or
26(3) of Schedule
1 if:
(a)
in the income year in which the child turned 4:
(i)
the individual was entitled to be paid family tax benefit in respect of the child; and
(ii)
the individual, or the individual's partner, was receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment; and
(b)
before the day the child turned 5, the individual was sent a notice by the Secretary informing the individual of the following:
(i)
the requirement for the child to undertake a health check before the day the child turns 5, or before any later day determined by the Secretary under subsection (5);
(ii)
the fact that the individual's FTB child rate in relation to the child will be reduced if the child does not meet the requirement; and
(c)
the child was an FTB child of the individual on the day the child turned 5; and
(d)
none of the following applies:
(i)
the FTB child meets the health check requirement before the applicable day (see subsections (4) and (8));
(ii)
the FTB child is in a class exempted from the health check requirement by a determination under paragraph (9)(b);
(iii)
the FTB child is in a class that is taken to meet the health check requirement by a determination under paragraph (9)(c);
(iv)
the Secretary is satisfied that special circumstances exist in relation to the individual or the individual's partner (or both) that make it inappropriate for the individual, and the individual's partner, to arrange for the FTB child to meet the health check requirement.
Note:
See also sections 61C (persons still entitled to FTB despite reductions to nil) and 61D (death of an FTB child).
History
S 61A(1) amended by No 17 of 2018, s 3 and Sch 2 item 495, by substituting ", income support supplement or a veteran payment" for "or income support supplement" in para (a)(ii), effective 1 July 2018.
Meaning of
FTB child rate reduction period
61A(2)
The individual's FTB child rate in relation to the child is reduced for each day in the period (the
FTB child rate reduction period
):
(a)
beginning on the applicable day (see subsection (4)); and
(b)
ending after the relevant number of days (see subsection (3));
(whether or not the individual continues to be entitled to be paid family tax benefit in respect of the child for the whole period).
Meaning of
relevant number of days
61A(3)
The
relevant number of days
is the number of days, in the income year in which the child turned 4, on which:
(a)
the individual was entitled to be paid family tax benefit in respect of the child; and
(b)
the individual, or the individual's partner, received a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment.
History
S 61A(3) amended by No 17 of 2018, s 3 and Sch 2 item 496, by substituting ", income support supplement or a veteran payment" for "or income support supplement" in para (b), effective 1 July 2018.
Meaning of
applicable day
61A(4)
For the purposes of this section, the
applicable day
is:
(a)
the day the child turns 5; or
(b)
the day after any later day determined by the Secretary under subsection (5).
Determining later days
61A(5)
The Secretary may, in writing, determine a later day for the purposes of this section.
61A(6)
For the purposes of subsection (5):
(a)
an application for a later day may be made after the child turns 5, but must be made before the child turns 6; and
(b)
the Secretary must not determine a later day unless the Secretary is satisfied that there are special circumstances which prevented the individual, or the individual's partner (or both), from arranging for the child to undertake the health check before the day the child turned 5; and
(c)
any later day determined by the Secretary must not be after the day the child turns 6.
Exemption on the grounds the health check requirement inappropriate
61A(7)
An application under subparagraph (1)(d)(iv) must be:
(a)
made before the child turns 5; and
(b)
must be made in the form and manner, contain any information, and be accompanied by any documents, required by the Secretary.
Health check requirement
61A(8)
For the purposes of this section, the
health check requirement
for a child is that the child must meet the requirements specified in an instrument under paragraph (9)(a).
Legislative instrument
61A(9)
The Minister may, by legislative instrument:
(a)
specify requirements relating to the health of children for the purposes of subsection (8); or
(b)
determine that children included in a specified class are exempt from the health check requirement; or
(c)
determine that children included in a specified class are taken to meet the health check requirement.
History
S 61A substituted by No 36 of 2018, s 3 and Sch 2 item 5, effective 1 July 2018. No 36 of 2018, s 3 and Sch 2 item 22 contains the following application provision:
22 Application of amendments
(1)
The amendments made by this Part apply in relation to the day (the
commencement day
) this item commences and later days.
(2)
However, despite the amendments made by this Part, as in force before that day, continue to apply in relation to any days that occur before the commencement day.
S 61A formerly read:
SECTION 61A FTB Part A supplement to be disregarded unless health check requirement satisfied
Parents of FTB children
61A(1)
The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an
applicable day
) in an income year if:
(a)
the FTB child turned 4 in the income year; and
(b)
on the applicable day:
(i)
the child is an FTB child of the individual; and
(ii)
the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment; and
(c)
the individual, or the individual's partner, is a parent of the child on the last day of the income year.
History
S 61A(1) amended by No 17 of 2018, s 3 and Sch 2 item 494, by substituting ", income support supplement or a veteran payment" for "or income support supplement" in para (b)(ii), effective 1 May 2018.
S 61A(1) substituted by No 49 of 2012, s 3 and Sch 6 item 7, applicable in relation to an individual's eligibility for FTB Part A supplement in the 2012-13 income year and later income years.
S 61A(1) formerly read:
Parents of FTB children
61A(1)
If:
(a)
an individual has an FTB child who turned 4 in an income year; and
(b)
the following apply in relation to one or more days (each of which is an
applicable day
) in that income year:
(i)
the child is an FTB child of the individual;
(ii)
the individual, or the individual's partner, is a parent of the child;
(iii)
the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement;
then the Secretary must disregard clause 38A of Schedule 1 in relation to the individual, the FTB child and each applicable day unless:
(c)
at any time before the end of the second income year after the income year in which the FTB child turned 4, the Secretary becomes aware of information suggesting that one of the following subparagraphs applies:
(i)
the FTB child meets the health check requirement (see subsection (4));
(ii)
the FTB child is in a class exempted from the health check requirement by a determination under subsection (6);
(iii)
the FTB child is in a class that is taken to meet the health check requirement by a determination under subsection (7);
(iv)
special circumstances exist in relation to the individual or the individual's partner (or both) that make it inappropriate for the individual, and the individual's partner, to arrange for the FTB child to meet the health check requirement; and
(d)
at any time, the Secretary is satisfied that one of those subparagraphs applied before the end of that second income year.
Other FTB recipients
61A(2)
The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an
applicable day
) in an income year if:
(a)
the FTB child turned 4 in the income year; and
(b)
on the applicable day:
(i)
the child is an FTB child of the individual; and
(ii)
the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment; and
(c)
the child is an FTB child of the individual on at least 182 days in the income year, including the last day of the income year; and
(d)
neither the individual, nor the individual's partner, is a parent of the child on the last day of the income year.
History
S 61A(2) amended by No 17 of 2018, s 3 and Sch 2 item 494, by substituting ", income support supplement or a veteran payment" for "or income support supplement" in para (b)(ii), effective 1 May 2018.
S 61A(2) substituted by No 49 of 2012, s 3 and Sch 6 item 7, applicable in relation to an individual's eligibility for FTB Part A supplement in the 2012-13 income year and later income years.
Other FTB recipients
61A(2)
If:
(a)
an individual has an FTB child who turned 4 in an income year; and
(b)
the following apply in relation to one or more days (each of which is an
applicable day
) in that income year:
(i)
the child is an FTB child of the individual;
(ii)
neither the individual, nor the individual's partner, is a parent of the child;
(iii)
the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement; and
(c)
the total number of applicable days in that income year is at least 182 days; and
(d)
one of the applicable days is the last day of that income year;
then the Secretary must disregard clause 38A of Schedule 1 in relation to the individual, the FTB child and each applicable day unless:
(e)
at any time before the end of the second income year after the income year in which the FTB child turned 4, the Secretary becomes aware of information suggesting that one of the following subparagraphs applies:
(i)
the FTB child meets the health check requirement (see subsection (4));
(ii)
the FTB child is in a class exempted from the health check requirement by a determination under subsection (6);
(iii)
the FTB child is in a class that is taken to meet the health check requirement by a determination under subsection (7);
(iv)
special circumstances exist in relation to the individual or the individual's partner (or both) that make it inappropriate for the individual, and the individual's partner, to arrange for the FTB child to meet the health check requirement; and
(f)
at any time, the Secretary is satisfied that one of those subparagraphs applied before the end of that second income year.
Exception-health checks
61A(2A)
However, the Secretary must not disregard clause 38A of Schedule 1 as mentioned in subsection (1) or (2) if:
(a)
at any time before the end of the first income year after the income year in which the FTB child turned 4 or of such further period (if any) as the Secretary allows, the Secretary becomes aware of information suggesting that one of the following subparagraphs applies:
(i)
the FTB child meets the health check requirement (see subsection (4));
(ii)
the FTB child is in a class exempted from the health check requirement by a determination under subsection (6);
(iii)
the FTB child is in a class that is taken to meet the health check requirement by a determination under subsection (7);
(iv)
special circumstances exist in relation to the individual or the individual's partner (or both) that make it inappropriate for the individual, and the individual's partner, to arrange for the FTB child to meet the health check requirement; and
(b)
at any time, the Secretary is satisfied that one of those subparagraphs applied before the end of that first income year or of the further period (if any).
History
S 61A(2A) amended by No 70 of 2013, s 3 and Sch 2B items 5 and 6, by substituting "first income year after the income year in which the FTB child turned 4 or of such further period (if any) as the Secretary allows" for "second income year after the income year in which the FTB child turned 4" in para (a) and "first income year or of the further period (if any)" for "second income year" in para (b), applicable in relation to an income year referred to in subsection 61A(1) or (2) or 61B(1) or (2) of the A New Tax System (Family Assistance) Act 1999 that is the 2012-13 income year or a later income year.
S 61A(2A) inserted by No 49 of 2012, s 3 and Sch 6 item 7, applicable in relation to an individual's eligibility for FTB Part A supplement in the 2012-13 income year and later income years.
61A(2AA)
For the purposes of paragraph (2A)(a):
(a)
the Secretary must not allow a further period unless:
(i)
the Secretary is satisfied that there are special circumstances; and
(ii)
a further period in respect of the individual's claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii)
that claim is for a past period falling within the income year in which the FTB child turned 4; and
(b)
any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the FTB child turned 4.
History
S 61A(2AA) inserted by No 70 of 2013, s 3 and Sch 2B item 7, applicable in relation to an income year referred to in subsection 61A(1) or (2) or 61B(1) or (2) of the A New Tax System (Family Assistance) Act 1999 that is the 2012-13 income year or a later income year.
Death of the FTB child
61A(3)
Subsections (1), (2) and (2A) do not apply if the FTB child dies before the end of:
(a)
the first income year after the income year in which the FTB child turned 4; or
(b)
the further period (if any) allowed by the Secretary under paragraph (2A)(a).
History
S 61A(3) substituted by No 70 of 2013, s 3 and Sch 2B item 8, applicable in relation to an income year referred to in subsection 61A(1) or (2) or 61B(1) or (2) of the A New Tax System (Family Assistance) Act 1999 that is the 2012-13 income year or a later income year. S 61A(3) formerly read:
61A(3)
Subsections (1), (2) and (2A) do not apply if the FTB child dies before the end of the second income year after the income year in which the child turned 4.
History
S 61A(3) amended by No 49 of 2012, s 3 and Sch 6 item 9, by substituting "Subsections (1), (2) and (2A) do" for "However, subsection (1) or (2) does", applicable in relation to an individual's eligibility for FTB Part A supplement in the 2012-13 income year and later income years.
Health check requirement
61A(4)
For the purposes of this section, the
health check requirement
for a child is that the child must meet the requirements specified in an instrument under subsection (5).
61A(5)
The Minister may, by legislative instrument, specify requirements relating to the health of children for the purposes of subsection (4).
Exempt class of children
61A(6)
The Minister may, by legislative instrument, determine that children included in a specified class are exempt from the health check requirement.
Children taken to meet health check requirement
61A(7)
The Minister may, by legislative instrument, determine that children included in a specified class are taken to meet the health check requirement.
Relationship with section 32A of the Family Assistance Administration Act
61A(8)
This section does not limit section 32A of the Family Assistance Administration Act (about disregarding the FTB Part A supplement until the reconciliation conditions are satisfied).
Definition of parent
61A(9)
In this section:
parent
includes an adoptive parent and a relationship parent.
S 61A inserted by No 53 of 2011, s 3 and Sch 2 item 3, applicable in relation to the 2011-12 income year and later income years.
SECTION 61B
Reduction in FTB child rate unless immunisation requirements satisfied
61B(1)
An individual's FTB child rate in relation to an FTB child is reduced under subclause
7(2) or
(3) or
26(3) or
(4) of Schedule
1 if:
(a)
the child is an FTB child of the individual or the individual's partner; and
(b)
the child does not meet the immunisation requirements set out in section
6:
(i)
for a claim made under the Family Assistance Administration Act for payment of family tax benefit for a past period - on the day the claim is determined; or
(ii)
for family tax benefit paid to the individual in instalments - before the end of the grace period (see subsection (4)).
Note:
See also sections 61C (persons still entitled to FTB despite reductions to nil) and 61D (death of an FTB child).
Meaning of
FTB child rate reduction period
61B(2)
If family tax benefit is paid to the individual in instalments, the individual's FTB child rate in relation to the child is reduced for each day in the period (the
FTB child rate reduction period
):
(a)
beginning on the day specified as the date of the notice given in relation to the child under subsection (3); and
(b)
ending on the day the child meets the immunisation requirements;
(whether or not the individual continues to be entitled to be paid family tax benefit in respect of the child for the whole period).
Note:
For an individual who claims family tax benefit for a past period, the FTB child rate is reduced as a lump sum (instead of for a day): see subclauses 7(3) and 26(4) of Schedule 1.
Grace period
61B(3)
For the purposes of subparagraph (1)(b)(ii), if, at any time, the Secretary becomes aware that an FTB child of an individual does not meet the immunisation requirements set out in section
6, the Secretary must give a notice to the individual informing the individual of the following:
(a)
the fact that the child does not meet the immunisation requirements;
(b)
the requirement for the child to meet the immunisation requirements before the end of the grace period;
(c)
the fact that the individual's FTB child rate in relation to the child will be reduced if the child does not meet the requirements before the end of that period.
61B(4)
The
grace period
:
(a)
begins on the day specified as the date of the notice given to the individual in relation to the child; and
(b)
ends 63 days after that day.
History
S 61B substituted by No 36 of 2018, s 3 and Sch 2 item 5, effective 1 July 2018. For application provision, see note under s 61A.
S 61B formerly read:
SECTION 61B FTB Part A supplement to be disregarded unless immunisation requirements satisfied
Parents of FTB children
61B(1)
The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an
applicable day
) in an income year (the
current income year
) if:
(a)
the income year is:
(i)
the income year in which the FTB child turned 1; or
(ii)
any later income year; and
(b)
on the applicable day, the child is an FTB child of the individual; and
(c)
the individual, or the individual's partner, is a parent of the child on the last day of the income year.
History
S 61B(1) amended by No 158 of 2015, s 3 and Sch 1 items 11 and 12, by inserting "(the
current income year
)" after "in an income year" and substituting para (a), effective 1 January 2016. For application and transitional provision, see note under s 6(3). Para (a) formerly read:
(a)
the FTB child turned 1, 2 or 5 in the income year; and
Other FTB recipients
61B(2)
The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an
applicable day
) in an income year (the
current income year
) if:
(a)
the income year is:
(i)
the income year in which the FTB child turned 1; or
(ii)
any later income year; and
(b)
on the applicable day, the child is an FTB child of the individual; and
(c)
the child is an FTB child of the individual on at least 182 days in the income year, including the last day of the income year; and
(d)
neither the individual, nor the individual's partner, is a parent of the child on the last day of the income year.
History
S 61B(2) amended by No 158 of 2015, s 3 and Sch 1 items 13 and 14, by inserting "(the
current income year
)" after "in an income year" and substituting para (a), effective 1 January 2016. For application and transitional provision, see note under s 6(3). Para (a) formerly read:
(a)
the FTB child turned 1, 2 or 5 in the income year; and
Exception - immunisation requirements
61B(3)
However, the Secretary must not disregard clause 38A of Schedule 1 as mentioned in subsection (1) or (2) if:
(a)
at any time before the end of the first income year after the current income year or of such further period (if any) as the Secretary allows, the Secretary becomes aware of information suggesting that the child meets the immunisation requirements set out in section 6; and
(b)
at any time, the Secretary is satisfied that the child met the immunisation requirements set out in section 6 before the end of that firstincome year or of the further period (if any).
History
S 61B(3) amended by No 158 of 2015, s 3 and Sch 1 item 15, by substituting "current income year" for "income year in which the FTB child turned 1, 2 or 5 (as the case requires)" para (a), effective 1 January 2016. For application and transitional provision, see note under s 6(3).
S 61B(3) amended by No 70 of 2013, s 3 and Sch 2B items 9 and 10, by substituting "first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires) or of such further period (if any) as the Secretary allows" for "second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires)" in para (a) and "first income year or of the further period (if any)" for "second income year" in para (b), applicable in relation to an income year referred to in subsection 61A(1) or (2) or 61B(1) or (2) of the A New Tax System (Family Assistance) Act 1999 that is the 2012-13 income year or a later income year.
61B(3A)
For the purposes of paragraph (3)(a):
(a)
the Secretary must not allow a further period unless:
(i)
the Secretary is satisfied that there are special circumstances; and
(ii)
a further period in respect of the individual's claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii)
that claim is for a past period falling within the current income year; and
(b)
any further period allowed by the Secretary must end no later than the end of the second income year after the current income year.
History
S 61B(3A) amended by No 158 of 2015, s 3 and Sch 1 items 16 and 17, by substituting "current income year" for "income year in which the FTB child turned 1, 2 or 5 (as the case requires)" in para (a)(iii) and (b), effective 1 January 2016. For application and transitional provision, see note under s 6(3).
S 61B(3A) inserted by No 70 of 2013, s 3 and Sch 2B item 11, applicable in relation to an income year referred to in subsection 61A(1) or (2) or 61B(1) or (2) of the A New Tax System (Family Assistance) Act 1999 that is the 2012-13 income year or a later income year.
Death of the FTB child or eligible individual
61B(4)
Subsections (1), (2) and (3) do not apply if the FTB child, or the individual mentioned in subsection (1) or (2), dies before the end of:
(a)
the first income year after the current income year; or
(b)
the further period (if any) allowed by the Secretary under paragraph (3)(a).
History
S 61B(4) amended by No 158 of 2015, s 3 and Sch 1 item 18, by substituting "current income year" for "income year in which the FTB child turned 1, 2 or 5 (as the case requires)" in para (a), effective 1 January 2016. For application and transitional provision, see note under s 6(3).
S 61B(4) substituted by No 70 of 2013, s 3 and Sch 2B item 12, applicable in relation to an income year referred to in subsection 61A(1) or (2) or 61B(1) or (2) of the A New Tax System (Family Assistance) Act 1999 that is the 2012-13 income year or a later income year. S 61B(4) formerly read:
61B(4)
Subsections (1), (2) and (3) do not apply if either of the following individuals die before the end of the second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires):
(a)
the FTB child;
(b)
the individual mentioned in subsection (1) or (2).
Relationship with section 32A of the Family Assistance Administration Act
61B(5)
This section does not limit section 32A of the Family Assistance Administration Act (about disregarding the FTB Part A supplement until the reconciliation conditions are satisfied).
Definition of parent
61B(6)
In this section:
parent
includes an adoptive parent and a relationship parent.
S 61B inserted by No 49 of 2012, s 3 and Sch 1 item 2, effective 1 July 2012. No 49 of 2012, s 3 and Sch 1 item 52 contains the following application and transitional provisions:
52 Application and transitional provisions
(1)
Subject to subitems (2) and (3), if, before the commencement of this item, an individual was eligible for maternity immunisation allowance under subsection 39(2), (2A), (3), (4), (5), (6) or (9) of the Assistance Act, then, despite the amendments made by Parts 1 and 2, the Assistance Act and the Administration Act, as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to that eligibility.
(2)
A claim for payment of maternity immunisation allowance in normal circumstances, based on eligibility referred to in subitem (1), must be made before the end of the earlier of the following days:
(a)
the last day for making the claim under the Administration Act (worked out in accordance with subsection 39(4) of that Act);
(b)
30 June 2013.
(3)
Paragraph 40(b) of the Assistance Act applies, on and after the commencement of this item, only if the death concerned occurs before 1 July 2013.
(4)
Despite the amendment made by item 47, section 52-150 of the Income Tax Assessment Act 1997 (as in force immediately before the commencement of that item) continues to apply on and after that commencement in relation to payments of maternity immunisation allowance made before, on or after that commencement.
(5)
Despite the amendments made by items 48, 50 and 51:
(a)
paragraph (f) of the definition of
category I welfare payment
in section 123TC of the Social Security (Administration) Act 1999 (as in force immediately before the commencement of those items); and
(b)
paragraph (q) of the definition of
category Q welfare payment
in that section as so in force; and
(c)
paragraph (d) of the definition of
category S welfare payment
in that section as so in force;
continue to apply on and after that commencement in relation to payments of maternity immunisation allowance made before, on or after that commencement.
(6)
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.
SECTION 61C
61C
Persons still entitled to FTB despite reductions to nil
Despite section
31 of the Family Assistance Administration Act, the Secretary must not vary a determination so that the individual is not entitled to be paid family tax benefit merely because the individual's rate of family tax benefit is nil as a result of section
61A or
61B of this Act.
History
S 61C inserted by No 36 of 2018, s 3 and Sch 2 item 5, effective 1 July 2018. For application provision, see note under s 61A.
SECTION 61D
Death of an FTB child
61D(1)
Section
61A or
61B does not apply in relation to an FTB child of an individual if the child dies:
(a)
for section
61A - before the child turns 5, or any later day determined by the Secretary under subsection
61A(5); or
(b)
for section
61B - during the grace period in subsection
61B(4); or
(c)
in any case - during the FTB child rate reduction period in relation to the child.
61D(2)
Section
61A or
61B does not apply on and from the day the child dies.
History
S 61D inserted by No 36 of 2018, s 3 and Sch 2 item 5, effective 1 July 2018. For application provision, see note under s 61A.
SECTION 62
62
Effect on individual's rate of the individual's absence from Australia
(Repealed by No 17 of 2016)
History
S 62 repealed by No 17 of 2016, s 3 and Sch 1 item 25, effective 1 July 2016. For application and saving provision, see note under s 24(10). S 62 formerly read:
SECTION 62 Effect on individual's rate of the individual's absence from Australia
Absence from Australia of recipient
62(1)
Subsection (4) modifies the operation of Schedule 1 in working out an individual's rate of family tax benefit for a period during which the individual is an absent overseas recipient.
62(2)
If an individual leaves Australia, the individual is an
absent overseas recipient
for any period that occurs:
(a)
during that absence from Australia; and
(b)
after the end of the period of 6 weeks beginning on the first day of that absence.
History
S 62(2) amended by No 98 of 2012, s 3 and Sch 2 item 6, by substituting "6 weeks" for "13 weeks" in para (b), effective 1 January 2013.
S 62(2) amended by No 122 of 2003, s 3 and Sch 6 item 4, by substituting "13" for "26" in para (b), effective 1 July 2004. For application provision, see note under s 21(1A).
62(3)
If:
(a)
an individual is eligible for family tax benefit while the individual is absent from Australia; and
(b)
the individual then becomes an absent overseas recipient because of the application of subsection (2) or a previous application of this subsection; and
(c)
the individual returns to Australia; and
(d)
the individual leaves Australia again less than 6 weeks after returning to Australia;
the individual is an
absent overseas recipient
for any period that occurs during the absence from Australia referred to in paragraph (d).
History
S 62(3) amended by No 98 of 2012, s 3 and Sch 2 item 7, by substituting "6 weeks" for "13 weeks" in para (d), applicable in relation to individuals returning to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.
S 62(3) amended by No 122 of 2003, s 3 and Sch 6 item 4, by substituting "13" for "26" in para (d), effective 1 July 2004. For application provision, see note under s 21(1A).
62(4)
For the purposes of working out an individual's rate of family tax benefit for a period during which the individual is an absent overseas recipient, Schedule 1 applies with the modifications set out in the following table:
Modifications for absent overseas recipient
|
|
Provision of Schedule 1
|
Modification
|
1 |
Clause 7 |
the individual's standard rate is the rate that would be the individual's standard rate if the individual's Part A rate were being worked out using Part 3 of the Schedule (see clause 26) |
2 |
Clause 3 |
no amount is to be added by way of rent assistance |
3 |
Part 4 |
the individual's Part B rate is nil |
62(5)
For the purposes of working out an individual's rate of family tax benefit, if the individual is an absent overseas recipient on a day (disregarding section 63A), then the following provisions do not apply in relation to that day:
(a)
paragraph (cb) of step 1 of the method statement in clause 3 of Schedule 1;
(b)
paragraph (e) of step 1 of the method statement in clause 25 of Schedule 1;
(c)
paragraph 29(1)(c) of Schedule 1;
(d)
paragraph (c) of step 1 of the method statement in subclause 29(2) of Schedule 1;
(e)
paragraph 29A(2)(c) of Schedule 1.
History
S 62(5) inserted by No 141 of 2011, s 3 and Sch 2 item 15A, applicable in relation to the 2013-14 income year and later income years.
SECTION 63
63
Effect on family tax benefit rate of FTB child's absence from Australia
(Repealed by No 17 of 2016)
History
S 63 repealed by No 17 of 2016, s 3 and Sch 1 item 25, effective 1 July 2016. For application and saving provision, see note under s 24(10). S 63 formerly read:
SECTION 63 Effect on family tax benefit rate of FTB child's absence from Australia
Absence from Australia of FTB child
63(1)
Subsection (4) modifies the operation of Schedule 1 in working out an individual's rate of family tax benefit for a period during which:
(a)
an FTB child of the individual is an absent overseas FTB child; and
(b)
the individual is not an absent overseas recipient.
63(2)
If:
(a)
one of the following applies:
(i)
an FTB child leaves Australia;
(ii)
a child born outside Australia is an FTB child at birth;
(iii)
a regular care child leaves Australia;
(iv)
a child born outside Australia is a regular care child at birth; and
(b)
the child continues to be absent from Australia for more than 6 weeks; and
(c)
at the end of the period of 6 weeks beginning on the first day of the child's absence from Australia the child is an FTB child;the child is an
absent overseas FTB child
for any period that occurs:
(d)
during that absence from Australia; and
(e)
after the end of the period mentioned in paragraph (c); and
(f)
during which the child continues to be an FTB child.
History
S 63(2) amended by No 98 of 2012, s 3 and Sch 2 item 8, by substituting "6 weeks" for "13 weeks" in para (b) and (c), effective 1 January 2013.
S 63(2) substituted by No 146 of 2006, s 3 and Sch 8 item 56, effective 1 July 2008. S 63(2) formerly read:
63(2)
If:
(a)
either:
(i)
an FTB child leaves Australia; or
(ii)
a child born outside Australia is an FTB child at birth; and
(b)
the child continues to be absent from Australia for more than 13 weeks;
the child is an
absent overseas FTB child
for any period that occurs:
(c)
during that absence from Australia; and
(d)
after the end of the period of 13 weeks beginning on the first day of the child's absence from Australia.
63(3)
If:
(a)
a regular care child is an absent overseas regular care child because of the application of subsection 63AA(1), (2) or (3); and
(b)
during the period that the child is absent from Australia, the child becomes an FTB child or an individual;the child is an
absent overseas FTB child
for any period that occurs:
(c)
during the absence from Australia referred to in paragraph (b) after the child becomes an FTB child; and
(d)
during which the child continues to be an FTB child.
History
S 63(3) substituted by No 146 of 2006, s 3 and Sch 8 item 56, effective 1 July 2008. S 63(3) formerly read:
63(3)
If:
(a)
an FTB child is an absent overseas FTB child because of the application of subsection (2) or a previous application of this subsection; and
(b)
the child comes to Australia; and
(c)
the child leaves Australia less than 13 weeks after coming to Australia;
the child is an
absent overseas FTB child
for any period that occurs during the absence from Australia referred to in paragraph (c).
63(3A)
If:
(a)
either:
(i)
an FTB child is an absent overseas FTB child because of the application of subsection (2) or (3) or a previous application of this subsection; or
(ii)
a regular care child is an absent overseas regular care child because of the application of subsection 63AA(1), (2) or (3); and
(b)
the child comes to Australia; and
(c)
the child leaves Australia less than 6 weeks after coming to Australia; and
(d)
at the time the child leaves Australia, the child is an FTB child;the child is an
absent overseas FTB child
for any period that occurs:
(e)
during the absence from Australia referred to in paragraph (c); and
(f)
during which the child continues to be an FTB child.
History
S 63(3A) amended by No 98 of 2012, s 3 and Sch 2 item 9, by substituting "6 weeks" for "13 weeks" in para (c), applicable in relation to children coming to Australia on or after1 January 2013, whether the absence from Australia started before, on or after that date.
S 63(3A) inserted by No 146 of 2006, s 3 and Sch 8 item 56, effective 1 July 2008.
63(4)
For the purposes of working out an individual's rate of family tax benefit for a period during which:
(a)
an FTB child of the individual is an absent overseas FTB child; and
(b)
the individual is not an absent overseas recipient;
Schedule 1 applies with the modifications set out in the following table:
Modifications for absent overseas FTB child
|
|
Provision of Schedule 1
|
Modification
|
1 |
clause 7 |
FTB child rate for the child is the base FTB child rate |
2 |
clauses 30 and 31A |
disregard the child |
History
S 63(4) amended by No 49 of 2012, s 3 and Sch 6 item 11, by substituting "clauses 30 and 31A" for "clause 30" in table item 2, effective 1 January 2005.
63(5)
For the purposes of working out an individual's rate of family tax benefit, if an FTB child of the individual is an absent overseas FTB child on a day (disregarding section 63A), then disregard that child in working out the amount applicable in relation to that day under the following provisions:
(a)
paragraph (cb) of step 1 of the method statement in clause 3 of Schedule 1;
(b)
paragraph (e) of step 1 of the method statement in clause 25 of Schedule 1;
(c)
paragraph 29(1)(c) of Schedule 1;
(d)
paragraph (c) of step 1 of the method statement in subclause 29(2) of Schedule 1;
(e)
paragraph 29A(2)(c) of Schedule 1.
History
S 63(5) inserted by No 141 of 2011, s 3 and Sch 2 item 15B, applicable in relation to the 2013-14 income year and later income years.
SECTION 63AA
63AA
Regular care child's absence from Australia - meaning of
absent overseas regular care child
(Repealed by No 17 of 2016)
History
S 63AA repealed by No 17 of 2016, s 3 and Sch 1 item 25, effective 1 July 2016. For application and saving provision, see note under s 24(10). S 63AA formerly read:
SECTION 63AA Regular care child's absence from Australia - meaning of
absent overseas regular care child
63AA(1)
If:
(a)
one of the following applies:
(i)
a regular care child leaves Australia;
(ii)
a child born outside Australia is a regular care child at birth;
(iii)
an FTB child leaves Australia;
(iv)
a child born outside Australia is an FTB child at birth; and
(b)
the child continues to be absent from Australia for more than 6 weeks; and
(c)
at the end of the period of 6 weeks beginning on the first day of the child's absence from Australia the child is a regular care child;the child is an
absent overseas regular care child
for any period that occurs:
(d)
during that absence from Australia; and
(e)
after the end of the period mentioned in paragraph (c); and
(f)
during which the child continues to be a regular care child.
Note:
Generally, an absent overseas regular care child cannot be a rent assistance child (see clause 38B of Schedule 1).
History
S 63AA(1) amended by No 98 of 2012, s 3 and Sch 2 item 10, by substituting "6 weeks" for "13 weeks" in para (b) and (c), effective 1 January 2013.
63AA(2)
If:
(a)
an FTB child is an absent overseas FTB child because of the application of subsection 63(2), (3) or (3A); and
(b)
during the period that the child is absent from Australia, the child becomes a regular care child of an individual;the child is an
absent overseas regular care child
for any period that occurs:
(c)
during the absence from Australia referred to in paragraph (b) after the child becomes a regular care child; and
(d)
during which the child continues to be a regular care child.
63AA(3)
If:
(a)
either:
(i)
a regular care child is an absent overseas regular care child because of the application of subsection (1) or (2) or a previous application of this subsection; or
(ii)
an FTB child is an absent overseas FTB child because of the application of subsection 63(2), (3) or (3A); and
(b)
the child comes to Australia; and
(c)
the child leaves Australia less than 6 weeks after coming to Australia; and
(d)
at the time the child leaves Australia, the child is a regular care child;the child is an
absent overseas regular care child
for any period that occurs:
(e)
during the absence from Australia referred to in paragraph (c); and
(f)
during which the child continues to be a regular care child.
History
S 63AA(3) amended by No 98 of 2012, s 3 and Sch 2 item 11, by substituting "6 weeks" for "13 weeks" in para (c), applicable in relation to children coming to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.
S 63AA inserted by No 146 of 2006, s 3 and Sch 8 item 57, effective 1 July 2008.
SECTION 63A
63A
Secretary may extend 6 week period of absence from Australia
(Repealed by No 17 of 2016)
History
S 63A repealed by No 17 of 2016, s 3 and Sch 1 item 25, effective 1 July 2016. For application and saving provision, see note under s 24(10). S 63A formerly read:
SECTION 63A Secretary may extend 6 week period of absence from Australia
63A(1)
The Secretary may extend the 6 week period (the
initial period
) referred to in subsection 62(2), 63(2) or 63AA(1) if the Secretary is satisfied that the individual mentioned in subsection 62(2), or the child mentioned in subsection 63(2) or 63AA(1), (in each case, the
person
) is unable to return to Australia within that period because of any of the following events:
(a)
a serious accident involving the person or a family member of the person;
(b)
a serious illness of the person or a family member of the person;
(c)
the hospitalisation of the person or a family member of the person;
(d)
the death of a family member of the person;
(e)
the person's involvement in custody proceedings in the country in which the person is located;
(f)
a legal requirement for the person to remain outside Australia in connection with criminal proceedings (other than criminal proceedings in respect of a crime alleged to have been committed by the person);
(g)
robbery or serious crime committed against the person or a family member of the person;
(h)
a natural disaster in the country in which the person is located;
(i)
political or social unrest in the country in which the person is located;
(j)
industrial action in the country in which the person is located;
(k)
a war in the country in which the person is located.
History
S 63A(1) amended by No 98 of 2012, s 3 and Sch 2 item 13, by substituting "6 week" for "13 week", effective 1 January 2013.
S 63A(1) amended by No 146 of 2006, s 3 and Sch 8 item 58, by substituting "62(2), 63(2) or 63AA(1) if the Secretary is satisfied that the individual mentioned in subsection 62(2), or the child mentioned in subsection 63(2) or 63AA(1)," for "62(2) or 63(2) if the Secretary is satisfied that the individual mentioned in subsection 62(2) or the FTB child mentioned in subsection 63(2)", effective 1 July 2008.
S 63A(1) amended by No 122 of 2003, s 3 and Sch 6 item 5, by substituting "13" for "26", effective 1 July 2004. For application provision, see note under s 21(1A).
63A(2)
The Secretary must not extend the initial period under subsection (1) unless:
(a)
the event occurred or began during the initial period; and
(b)
if the event is political or social unrest, industrial action or war - the person is not willingly involved in, or willingly participating in the event.
63A(3)
The Secretary may extend the 6 week period referred to in subsection 62(2), 63(2) or 63AA(1) if the Secretary is satisfied that, under the Medical Treatment Overseas Program administered by the Minister who administers the National Health Act 1953, financial assistance is payable in respect of the absence from Australia of the individual mentioned in subsection 62(2) or of the child mentioned in subsection 63(2) or 63AA(1).
History
S 63A(3) amended by No 98 of 2012, s 3 and Sch 2 item 13, by substituting "6 week" for "13 week", effective 1 January 2013.
S 63A(3) amended by No 146 of 2006, s 3 and Sch 8 items 59 and 60, by substituting ", 63(2) or 63AA(1)" for "or 63(2)" and substituting "the child mentioned in subsection 63(2) or 63AA(1)" for "the FTB child mentioned in subsection 63(2)", effective 1 July 2008.
S 63A(3) inserted by No 36 of 2006, s 3 and Sch 7 item 1, applicable to financial assistance payable in respect of absences from Australia that begin after 4 May 2006. The amendment applies to financial assistance payable in respect of an absence from Australia that began before 4 May 2006, if, at this time:
(a) the absence has not ended; and
(b) the maximum portability period for the payment, determined as if the amendment did not apply, has not expired.
63A(4)
The Secretary may extend the 6 week period referred to in subsection 62(2) if the Secretary is satisfied that the individual mentioned in that subsection is unable to return to Australia within that period because the individual is:
(a)
deployed outside Australia as a member of the Defence Force, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or
(b)
deployed outside Australia, for the purpose of capacity-building or peacekeeping functions, as:
(i)
a member or a special member of the Australian Federal Police; or
(ii)
a protective service officer within the meaning of the Australian Federal Police Act 1979.
History
S 63A(4) amended by No 98 of 2012, s 3 and Sch 2 item 13, by substituting "6 week" for "13 week", effective 1 January 2013.
S 63A(4) inserted by No 82 of 2007, s 3 and Sch 7 item 1, applicable in relation to an individual whose deployment outside Australia, as mentioned in subsection 63A(4) of the A New Tax System (Family Assistance) Act 1999 (as inserted), starts on or after 1 July 2007.
S 63A inserted by No 94 of 2000, s 3 Sch 8 item 9, effective 20 September 2000.
SECTION 64
64
Calculation of rate of family tax benefit for death of FTB or regular care child
The rate of family tax benefit for each day in the period to which subsection
31(2) applies is worked out:
(a)
by applying the Rate Calculator in Schedule
1 on the assumption that the child who died did not die and is an FTB child, or a regular care child, (as the case requires) of the individual during that period; and
(b)
by having regard to the actual circumstances during that period of any other child who is, from time to time, an FTB child, or a regular care child, of the individual.
History
S64 amended by No 146 of 2006, s 3 and Sch 8 items 61 and 62, by inserting ", or a regular care child, (as the case requires)" after "FTB child" in para (a), inserting ", or a regular care child," after "FTB child" in para (b) and altering the section heading by inserting "or regular care" after "FTB", effective 1 July 2008.
SECTION 65
Calculation of single amount for death of FTB or regular care child
Instalment case
65(1)
The single amount of family tax benefit an individual is eligible for under subsection
32(1) is worked out as follows:
Method statement
Step 1.
Work out the rate of family tax benefit for which the individual would be eligible under this Act (other than under section 31) for the period (the
lump sum period
) beginning on the request day (see subsection 32(1)) and ending at the end of the section 31 accrual period (see subsection 32(1)) by applying the Rate Calculator in Schedule 1 on the following assumptions:
(a) that the child who died did not die and is an FTB child, or a regular care child, (as the case requires) of the individual for each day in the lump sum period;
(b) if on the request day the individual had any other children who were FTB children or regular care children - that each of those children is an FTB child, or a regular care child, (as the case requires) of the individual for each day in the lump sum period, other than an excluded day (see subsection (2)) in relation to the child;
(c) if the lump sum period extends over 2 income years - that the individual's adjusted taxable income for the lump sum period is the same as the individual's adjusted taxable income for the first of those income years.
Step 2.
If paragraph (b) of step 1 applies, work out the rate of family tax benefit for which the individual would be eligible under this Act (other than under section 31) for the lump sum period by applying the Rate Calculator in Schedule 1 on the following assumptions:
(a) that each child mentioned in that paragraph is an FTB child, or a regular care child, (as the case requires) of the individual for each day in that period, other than an excluded day (see subsection (2)) in relation to the child;
(b) if paragraph (c) of step 1 applies - the assumption in that paragraph.
Step 3.
The single amount is:
(a) the step 1 amount less the step 2 amount (if any); plus
(b) the additional amount (if any) under subsection (4).
History
S 65(1) amended by No 97 of 2020, s 3 and Sch 5 item 1, by substituting step 3 of the method statement, applicable in relation to deaths occurring on or after 1 January 2021. Step 3 of the method statement formerly read:
Step 3.
The single amount is the step 1 amount less the step 2 amount (if any).
S 65(1) (method statement) amended by No 146 of 2006, s 3 and Sch 8 items 63 to 65, by inserting ", or a regular care child, (as the case requires)" after "FTB child" in para (a) of step 1, substituting "FTB children or regular care children - that each of those children is an FTB child, or a regular care child, (as the case requires)" for "FTB children - that each of those children is an FTB child" in para (b) of step 1 and inserting ", or a regular care child, (as the case requires)" after "FTB child" in para (a) of step 2, effective 1 July 2008.
65(2)
For the purposes of the method statement in subsection (1), a day in the lump sum period is an
excluded day
in relation to the child if:
(a)
where the child had turned 16 when the child died - the Secretary is satisfied the child would not have been a senior secondary school child on that day if the child had not died; or
(b)
where the child had not turned 16 when the child died - the child would have been aged 16, and the Secretary is satisfied the child would not have been a senior secondary school child, on that day if the child had not died.
(c)
(Repealed by No 14 of 2014)
History
S 65(2) amended by No 14 of 2014, s 3 and Sch 3 items 21 and 22, by substituting "16" for "18 and was a senior secondary school child" in para (a), substituting para (b) for para (b) and (c), effective 1 May 2014. For application and saving provisions see note under s 17B. Para (b) and (c) formerly read:
(b)
where the child had not turned 18 and was a senior secondary school child when the child died - the child would have been aged 18, and the Secretary is satisfied the child would not have been a senior secondary school child, on that day if the child had not died; or
(c)
where the child was not a senior secondary school child when the child died - the child would have been aged 18 on that day if the child had not died.
S 65(2) amended by No 98 of 2012, s 3 and Sch 3 item 9, by substituting para (a) to (c) for para (a) and (b), effective 1 January 2013. For application provisions, see note under s 22(4). Para (a) and (b) formerly read:
(a)
where the child was aged 21 and undertaking full-time study or studying overseas full-time when the child died - the child would have been aged 22 on that day if the child had not died; or
(b)
in any other case - the child would have been aged 21 on that day if the child had not died.
S 65(2) amended by No 49 of 2012, s 3 and Sch 6 item 12, by inserting "or studying overseas full-time" in para (a), applicable in relation to deaths occurring on or after 1 January 2012.
S 65(2) amended by No 52 of 2011 (as amended by No 98 of 2012), s 3 and Sch 1 item 4, by substituting para (a), applicable for the purposes of working out whether family tax benefit, and how much family tax benefit, is payable for a day that is on or after 1 January 2012. Para (a) formerly read:
(a)
where the child was undertaking full-time study or was studying overseas full-time at the time the child died - the child would have been aged 25 on that day if the child had not died; or
S 65(2) amended by No 34 of 2011, s 3 and Sch 5 item 12, by inserting "or was studying overseas full-time" in para (a), applicable in relation to deaths occurring on or after 26 May 2011.
Other cases
65(3)
The single amount of family tax benefit an individual is eligible for under subsection
32(2) is worked out:
(a)
by applying the method statement in subsection (1) of this section (disregarding paragraph (c) of step 1, and paragraph (b) of step 2, of the statement) as if a reference to the request day in that statement were a reference to the first day of the second of those income years (see subsection
32(2)); and
(b)
on the assumption that the individual's adjusted taxable income for the period falling in the second of those income years is the same as the individual's adjusted taxable income for the first of those income years.
Additional amount
65(4)
If:
(a)
the child who died was an FTB child; and
(b)
that child died before turning 1;and
(c)
an amount of newborn supplement, in relation to that child, worked out under paragraph 35B(1)(d) of Schedule
1 forms part of the individual's Part A rate for one or more days;
then the additional amount under this subsection is worked out as follows:
Method statement
Step 1.
In relation to the days that newborn supplement, in relation to that child, worked out under paragraph 35B(1)(d) of Schedule 1 forms part of the individual's Part A rate, work out the total amount of that newborn supplement for those days.
Step 2.
In relation to those days, work out what would have been the total amount of newborn supplement for that child for those days if that newborn supplement had been worked out under paragraph 35B(1)(a) of Schedule 1.
Step 3.
The additional amount is the step 2 amount less the step 1 amount.
History
S 65(4) inserted by No 97 of 2020, s 3 and Sch 5 item 2, applicable in relation to deaths occurring on or after 1 January 2021.
Division 1A - Schoolkids bonus
History
Div 1A repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading.
Div 1A inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
SECTION 65A
65A
Primary school amount and secondary school amount
(Repealed by No 96 of 2014)
History
S 65A repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. S 65A formerly read:
SECTION 65A Primary school amount and secondary school amount
65A(1)
For the purposes of this Act, the
primary school amount
is $205.
65A(2)
For the purposes of this Act, the
secondary school amount
is $410.
S 65A inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
SECTION 65B
65B
Amount of schoolkids bonus - general rule for individuals eligible in relation to a child
(Repealed by No 96 of 2014)
History
S 65B repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. S 65B formerly read:
SECTION 65B Amount of schoolkids bonus - general rule for individuals eligible in relation to a child
Add together the amounts applicable under this section for each eligible child
65B(1)
If an individual is eligible under subsection 35UA(1), (2), (3), (4) or (4A) for schoolkids bonus on a bonus test day, the amount of schoolkids bonus for the individual for the bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD(1), (2), (3), (4) or (4A), an eligible child in relation to the individual for the bonus test day.
Note:
Section 65C deals with individuals eligible under subsection 35UA(5) (education allowance).
History
S 65B(1) amended by No 154 of 2012, s 3 and Sch 5 item 50, by substitutitng ", (4) or (4A)" for "or (4)" wherever occurring, effective 17 November 2012.
General rule
65B(2)
Subject to this section, the amount applicable for the bonus test day for an eligible child is:
(a)
if the eligible child was aged under 16 on the bonus test day:
(i)
the primary school amount; or
(ii)
if subsection (3), (4), (4A) or (4B) applies to the child for the bonus test day - the secondary school amount; and
(b)
if the eligible child was aged 16 or over on the bonus test day - the secondary school amount.
Note:
Special rules apply in relation to the bonus test day that is 1 January 2013 (see Part 2 of Schedule 2 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012).
History
S 65B(2) amended by No 154 of 2012, s 3 and Sch 5 items 51 to 55, by omitting "(the
current bonus test day
)" before "for an eligible child is:", omitting "most recent" before "bonus test day:" in para (a), substituting ", (4), (4A) or (4B)" for "or (4)" and omitting "current" before "bonus test day" in para (a)(ii), and omitting "most recent" before "bonus test day" in para (b), effective 17 November 2012.
65B(3)
This subsection applies to an eligible child for the bonus test day if:
(a)
an amount was applicable under this section in relation to the most recent bonus test day for the eligible child; and
(b)
the amount was:
(i)
the secondary school amount; or
(ii)
an amount worked out under subsection (5) or (6) by calculating a percentage of the secondary school amount.
65B(4)
For an eligible child under subsection
35UD(1), this subsection applies to the eligible child for the bonus test day if, at any time before the end of the first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows:
(a)
the Secretary is notified, or otherwise becomes aware, that the eligible child:
(i)
undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the previous education period for the bonus test day; or
(ii)
undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the current education period for the bonus test day; or
(b)
the Secretary is notified, or otherwise becomes aware, that the eligible child:
(i)
undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii)
undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day; or
(c)
if the eligible child has at any time undertaken full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the
Social Security Act 1991) - the Secretary is satisfied that there were special circumstances that justified the child not undertaking that study during the previous education period for the bonus test day.
Note:
For
eligible activity
, see subsection (7).
History
S 65B(4) amended by No 70 of 2013, s 3 and Sch 3 items 28 to 30, by omitting ", the Secretary is notified, or otherwise becomes aware, that", inserting "the Secretary is notified, or otherwise becomes aware, that" before "the eligible child" in paras (a) and (b) and inserting para (c), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 65B(4) amended by No 70 of 2013, s 3 and Sch 2B item 13, by substituting "first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows" for "second income year after the income year in which the bonus test day occurs", applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 1 January 2013.
S 65B(4) substituted by No 154 of 2012, s 3 and Sch 5 item 56, effective 17 November 2012. S 65B(4) formerly read:
65B(4)
This subsection applies to an eligible child for the bonus test day if, at any time before the end of the second income year after the income year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that:
(a)
the eligible child undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the previous education period for the bonus test day; or
(b)
the eligible child undertook an eligible activity on at least one day during the previous education period for the bonus test day.
Note:
For
eligible activity
, see subsection (7).
65B(4AA)
For the purposes of subsection (4):
(a)
the Secretary must not allow a further period unless:
(i)
the Secretary is satisfied that there are special circumstances; and
(ii)
a further period in respect of the individual's claim for payment of family tax benefit in respect of the eligible child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii)
that claim is for a past period falling within the income year in which the bonus test day occurs; and
(b)
any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs.
History
S 65B(4AA) inserted by No 70 of 2013, s 3 and Sch 2B item 14, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 1 January 2013.
65B(4A)
For an eligible child under subsection
35UD(2), this subsection applies to the eligible child for the bonus test day if, 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:
(a)
the eligible child:
(i)
undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the previous education period for the bonus test day; or
(ii)
undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the current education period for the bonus test day; or
(b)
the eligible child:
(i)
undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii)
undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
Note:
For
eligible activity
, see subsection (7).
History
S 65B(4A) amended by No 70 of 2013, s 3 and Sch 3 item 31, by substituting "at any time before the end of the calendar year in which the bonus test day occurs" for "at any time before the end of the period of 13 weeks beginning on the bonus test day", applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 65B(4A) inserted by No 154 of 2012, s 3 and Sch 5 item 56, effective 17 November 2012.
65B(4B)
For an eligible child under subsection
35UD(4) or
(4A), this subsection applies to the eligible child for the bonus test day if, 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:
(a)
the eligible child:
(i)
satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or
(ii)
satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or
(b)
the eligible child:
(i)
undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii)
undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
Note:
For
eligible activity
, see subsection (7).
History
S 65B(4B) amended by No 70 of 2013, s 3 and Sch 3 item 31, by substituting "at any time before the end of the calendar year in which the bonus test day occurs" for "at any time before the end of the period of 13 weeks beginning on the bonus test day", applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 65B(4B) inserted by No 154 of 2012, s 3 and Sch 5 item 56, effective 17 November 2012.
Reduced amount if rate of family tax benefit took account of an individual's shared care percentage
65B(5)
If:
(a)
the individual is eligible under subsection 35UA(1) in relation to a bonus test day; and
(b)
the rate referred to in paragraph 35UA(1)(b) on the bonus test day took account of a shared care percentage in relation to an eligible child covered by subsection
35UD(1);
the amount applicable for the bonus test day for the eligible child is that percentage of the amount worked out under subsection (2) for the eligible child for the bonus test day.
Reduced amount if rate of family tax benefit took account of a section 28 or 29 percentage determination
65B(6)
If:
(a)
the individual is eligible under subsection 35UA(1) in relation to a bonus test day; and
(b)
the rate referred to in paragraph 35UA(1)(b) on the bonus test day took account of a determination under section
28 or
29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children);
the amount applicable for the bonus test day for the eligible child, or for each of those eligible children, is:
(c)
if subsection (5) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (5) for the eligible child for the bonus test day; or
(d)
otherwise, the percentage referred to in paragraph (b) of this subsection of the amount worked out under subsection (2) for the eligible child for the bonus test day.
Eligible activity
65B(7)
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 65B inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
SECTION 65C
65C
Amount of schoolkids bonus - individuals eligible in relation to education allowance
(Repealed by No 96 of 2014)
History
S 65C repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. S 65C formerly read:
SECTION 65C Amount of schoolkids bonus - individuals eligible in relation to education allowance
Add together the amounts applicable under this section for each eligible child
65C(1)
The amount of schoolkids bonus for an individual who is eligible under subsection 35UA(5) for schoolkids bonus on a bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD(5), an eligible child in relation to the individual for the bonus test day.
Applicable amount
65C(2)
Subject to this section, the amount applicable for a bonus test day for an eligible child is:
(a)
if the eligible child is, under subsection 35UD(5), an eligible child in relation to the individual for the bonus test day because an education allowance under:
(i)
section 3.2 of the Veteran's Children Education Scheme; or
(ii)
section 3.2 of the Military Rehabilitation and Compensation Act Education and Training Scheme;
was paid in respect of the eligible child - the primary school amount; or
(b)
otherwise - the secondary school amount.
History
S 65C(2) amended by No 154 of 2012, s 3 and Sch 5 items 57 and 58, by omitting "most recent" before "bonus test day" in para (a) and substituting "Scheme" for "scheme" in para (a)(ii), effective 17 November 2012.
Reduced amount for part of education allowance
65C(3)
If:
(a)
subsection 35UA(5) applies in circumstances where the individual was paid a part (the
applicable part
) of the allowance concerned in relation to an eligible child and a bonus test day; and
(b)
that individual or another individual was paid another part of the allowance concerned in relation to the eligible child and the bonus test day;
the amount applicable for the bonus test day for the eligible child is worked out as follows:
Amount of applicable part |
× |
Relevant amount |
Amount of allowance concerned |
where:
relevant amount
means the amount worked out under subsection (2) for the eligible child for the bonus test day.
S 65C inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
SECTION 65D
65D
Amount of schoolkids bonus - individuals eligible in relation to school leavers
(Repealed by No 96 of 2014)
History
S 65D repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. S 65D formerly read:
SECTION 65D Amount of schoolkids bonus - individuals eligible in relation to school leavers
65D(1)
If an individual is eligible under section 35UC for schoolkids bonus on a bonus test day, the amount of schoolkids bonus for the individual for the bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD(6), an eligible child in relation to the individual for the bonus test day.
65D(2)
Subject to this section, the amount applicable for the bonus test day for an eligible child is the secondary school amount.
65D(3)
The instrument made under section 35UC may make provision for the amount worked out under subsection (2) of this section for an eligible child for a bonus test day to be varied in accordance with the instrument, in the following circumstances:
(a)
if a shared care percentage applied in relation to the eligible child;
(b)
if there is a determination under section 28 or 29 of a particular percentage in relation to the eligible child;
(c)
circumstances in which the Minister considers it appropriate to vary the amount.
65D(4)
If the instrument made under section 35UC provides for the amount worked out under subsection (2) of this section for an eligible child for a bonus test day to be varied, the amount applicable for the bonus test day for the eligible child is the amount as varied.
S 65D inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
SECTION 65E
65E
Amount of schoolkids bonus - individuals eligible under subsection 35UE(1), (2) or (3)
(Repealed by No 96 of 2014)
History
S 65E repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. S 65E formerly read:
SECTION 65E Amount of schoolkids bonus - individuals eligible under subsection 35UE(1), (2) or (3)
65E(1)
If an individual is eligible under subsection 35UE(1), (2) or (3) for schoolkids bonus on a bonus test day, the amount of schoolkids bonus for the individual for the bonus test day is:
(a)
if the individual was aged under 16 on the bonus test day:
(i)
the primary school amount; or
(ii)
if subsection (2), (3) or (3A) applies to the individual for the bonus test day - the secondary school amount; and
(b)
if the individual was aged 16 or over on the bonus test day - the secondary school amount.
History
S 65E(1) amended by No 70 of 2013, s 3 and Sch 3 item 32, by substituting "subsection (2), (3) or (3A)" for "subsection (2) or (3)" in para (a)(ii), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
65E(2)
This subsection applies to an individual for the bonus test day if:
(a)
an amount was applicable under this section in relation to the most recent bonus test day for the individual; and
(b)
the amount was the secondary school amount.
65E(3)
This subsection applies to an individual for the bonus test day if, 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:
(a)
if the individual is eligible under subsection 35UE(1) for schoolkids bonus on the bonus test day - the individual:
(i)
undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the previous education period for the bonus test day; or
(ii)
undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the current education period for the bonus test day; or
(b)
if the individual is eligible under subsection 35UE(3) for schoolkids bonus on the bonus test day - the individual:
(i)
satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or
(ii)
satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or
(c)
in any case - the individual:
(i)
undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii)
undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
History
S 65E(3) substituted by No 70 of 2013, s 3 and Sch 3 item 33, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. S 65E(3) formerly read:
65E(3)
This subsection applies to an individual for the bonus test day if, at any time before the end of the period of 13 weeks beginning on the bonus test day, the Secretary is notified, or otherwise becomes aware, that:
(a)
if the individual is eligible under subsection 35UE(1) for schoolkids bonus on the bonus test day - the individual:
(i)
undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the previous education period for the bonus test day; or
(ii)
undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the current education period for the bonus test day; or
(b)
if the individual is eligible under subsection 35UE(2) for schoolkids bonus on the bonus test day-the individual:
(i)
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 on at least one day during the previous education period for the bonus test day; or
(ii)
undertook, or will undertake, 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 on at least one day during the current education period for the bonus test day; or
(c)
if the individual is eligible under subsection 35UE(3) for schoolkids bonus on the bonus test day - the individual:
(i)
satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or
(ii)
satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or
(d)
in any case - the individual:
(i)
undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii)
undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
65E(3A)
This subsection applies to an individual for the bonus test day if:
(a)
the individual is eligible under subsection 35UE(2) for schoolkids bonus on the bonus test day; and
(b)
the individual:
(i)
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 on at least one day during the previous education period for the bonus test day; or
(ii)
undertook, or will undertake, 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 on at least one day during the current education period for the bonus test day; or
(iii)
undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(iv)
undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
History
S 65E(3A) inserted by No 70 of 2013, s 3 and Sch 3 item 33, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
Eligible activity
65E(4)
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 65E substituted by No 154 of 2012, s 3 and Sch 5 item 59, effective 17 November 2012. S 65E formerly read:
SECTION 65E Amount of schoolkids bonus - individuals eligible under section 35UE or 35UF
65E
The amount of schoolkids bonus for an individual who is eligible under section 35UE or 35UF for schoolkids bonus on a bonus test day is the secondary school amount.
S 65E inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
SECTION 65EA
65EA
Amount of schoolkids bonus - individuals eligible under subsection 35UE(4) or (5)
(Repealed by No 96 of 2014)
History
S 65EA repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. S 65EA formerly read:
SECTION 65EA Amount of schoolkids bonus - individuals eligible under subsection 35UE(4) or (5)
65EA
The amount of schoolkids bonus for an individual who is eligible under subsection 35UE(4) or (5) for schoolkids bonus on a bonus test day is the secondary school amount.
S 65EA inserted by No 154 of 2012, s 3 and Sch 5 item 59, effective 17 November 2012.
SECTION 65EB
65EB
Amount of schoolkids bonus - individuals eligible under section 35UF
(Repealed by No 96 of 2014)
History
S 65EB repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. S 65EB formerly read:
SECTION 65EB Amount of schoolkids bonus - individuals eligible under section 35UF
65EB(1)
Subject to this section, the amount of schoolkids bonus for an individual who is eligible under section 35UF for schoolkids bonus on a bonus test day is the secondary school amount.
65EB(2)
The instrument made under section 35UF may make provision for the amount worked out under subsection (1) of this section for that day to be varied in the circumstances specified in the instrument.
65EB(3)
If the instrument made under section 35UF provides for the amount worked out under subsection (1) of this section for a bonus test day to be varied, the amount applicable for that day is the amount as varied.
S 65EB inserted by No 154 of 2012, s 3 and Sch 5 item 59, effective 17 November 2012.
SECTION 65F
65F
Amount of schoolkids bonus - individuals eligible under section 35UG
(Repealed by No 96 of 2014)
History
S 65F repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. S 65F formerly read:
SECTION 65F Amount of schoolkids bonus - individuals eligible under section 35UG
65F
If the Secretary makes a determination under subsection 35UG(1) that an individual is eligible for schoolkids bonus on a bonus test day, the amount of the schoolkids bonus is the amount referred to in subparagraph 35UG(1)(b)(i) or (ii) (as the case requires).
S 65F inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
Division 2 - Stillborn baby payment
History
Div 2 substituted by No 70 of 2013, s 3 and Sch 2A item 22, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. Div 2 formally read:
Division 2 - Baby bonus
SECTION 66 Amount of baby bonus
General rule
66(1)
Subject to this section, the amount of baby bonus for an individual in respect of a child is as follows:
(a)
if the individual is eligible for baby bonus under subsection 36(2) and the child is the first child born alive to the woman who gave birth to the child - $5,000;
(b)
if the individual is eligible for baby bonus under subsection 36(3) and the child is the first child that becomes entrusted to the care of the individual, or the individual's partner, in the circumstances mentioned in paragraph 36(3)(b) - $5,000;
(c)
if the individual is eligible for baby bonus under subsection 36(4), the child is the first stillborn child of the woman who gave birth tothe child and the woman has not given birth to any other children - $5,000;
(d)
if the individual is eligible for baby bonus under subsection 36(5) and the child is the first child that becomes entrusted to the care of the individual, or the individual's partner, in the circumstances mentioned in paragraphs 36(5)(a) to (b) - $5,000;
(e)
otherwise - $3,000.
Multiple children cases
66(2)
The amount of baby bonus for an individual in respect of each child born during the same multiple birth (including any stillborn child) is $5,000.
66(3)
If an individual is eligible for baby bonus under subsection 36(3) in respect of 2 or more children who become entrusted to the care of the individual, or the individual's partner, as part of the same entrustment to care process, the amount of baby bonus in respect of each child is $5,000.
66(4)
If an individual is eligible for baby bonus under subsection 36(5) in respect of 2 or more children who become entrusted to the care of the individual as part of the same adoption process, the amount of baby bonus in respect of each child is $5,000.
Shared baby bonus
66(5)
If, under paragraph 37(3)(b), the Secretary has determined the percentage that is to be an individual's percentage of baby bonus in respect of a child, the amount of baby bonus for the individual in respect of that child is that percentage of the amount worked out under subsections (1) to (3) of this section.
SECTION 66A Amount of baby bonus to take into account parental leave pay of others
66A(1)
If:
(a)
an individual has been, or is being, paid parental leave pay for a child; and
(b)
at any time within the period of 26 weeks starting on the day of the child's birth, the individual has been, or is, the primary carer of the child; and
(c)
another individual is eligible for baby bonus, under subsection 36(2) or (3), in respect of the same child (whether or not that eligibility is affected by a determination under subsection 37(3));
the Secretary may determine a percentage by which it is reasonable to reduce the other individual's amount of baby bonus in respect of the child in order to take into account that the individual referred to in paragraph (a) is eligible for parental leave pay in respect of the child.
66A(2)
Despite section 66, the amount of baby bonus for the other individual in respect of the child is reduced in accordance with the determination.
Div 2 (heading) substituted by No 82 of 2007, s 3 and Sch 6 item 20, effective 1 July 2007
The heading formerly read:
Division 2 - Maternity payment
Div 2 substituted by No 59 of 2004, s 3 and Sch 2 item 2, effective 1 July 2004. For application provision, see note under Div 2 of Part 3 heading. Div 2 formerly read:
Division 2 - Maternity allowance
Amount of maternity allowance
66
The amount of maternity allowance in respect of a child is the greater of the following amounts:
(a)
$780;
(b)
2.4 times the amount stated in column 3 of item 1 in Table C in point 1068B-C2 in Module C of the Benefit PP (Partnered) Rate Calculator in section 1068B of the Social Security Act 1991.
S 66 amended by No 83 of 1999, s 3 and Sch 2 item 26, by inserting "Benefit" before "PP (Partnered)", effective 1 July 2000.
SECTION 66
66
Amount of stillborn baby payment
The amount of a stillborn baby payment for an individual in respect of a child is the amount worked out using the formula:
where:
additional amount
means the dollar amount mentioned in item 1 of the table in subclause 7(1) of Schedule 1 applicable on the day of the child's delivery (including that amount as indexed).
higher newborn supplement amount
means the dollar amount mentioned in the formula under paragraph 35B(1)(a) of Schedule 1 applicable on the day of the child's delivery (including that amount as indexed).
newborn upfront amount
means the dollar amount mentioned in subsection 58AA(1) applicable on the day of the child's delivery (including that amount as indexed).
History
S 66 substituted by No 97 of 2020, s 3 and Sch 5 item 3, applicable in relation to working out the amount of stillborn baby payment on or after the commencement of this item for the delivery of a child that occurs on or after 1 January 2021. S 66 formerly read:
SECTION 66 Amount of stillborn baby payment
General rule
66(1)
Subject to this section, the amount of a stillborn baby payment for an individual in respect of a child is as follows:
(a)
if the child is the first stillborn child of the woman who gave birth to the child - the amount worked out using the formula:
Higher newborn supplement amount |
+ |
Newborn upfront amount |
[
CCH Note:
No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provision:
(8)
To avoid doubt, for the purposes of paragraph 66(1)(a) of the Assistance Act, as inserted by this Schedule, in working out whether a child is the first stillborn child of a woman, take into account children born as stillborn children of the woman before, on or after 1 March 2014.
]
(b)
otherwise - the amount worked out using the formula:
Lower newborn supplement amount |
+ |
Newborn upfront amount |
Multiple children case
66(2)
If 2 or more children are born during the same multiple birth and there is at least one stillborn child, the amount of stillborn baby payment for an individual in respect of each stillborn child born during that birth is the amount worked out using the formula:
Higher newborn supplement amount |
+ |
Newborn upfront amount |
Definitions
66(3)
In this section:
higher newborn supplement amount
means the dollar amount mentioned in the formula under paragraph 35B(1)(a) of Schedule 1 (including that amount as indexed).
lower newborn supplement amount
means the dollar amount mentioned in the formula under paragraph 35B(1)(d) of Schedule 1 (including that amount as indexed).
newborn upfront amount
means the amount mentioned in subsection 58AA(1) (including that amount as indexed).
S 66 substituted by No 70 of 2013, s 3 and Sch 2A item 22, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. For the former wording of s 66, see note under Div 2 heading.
S 66 substituted by No 70 of 2013, s 3 and Sch 1 item 1, applicable in relation to individuals who become eligible for baby bonus on or after 1 July 2013. S 66 formerly read:
SECTION 66 Amount of baby bonus
66(1)
The amount of baby bonus for an individual in respect of a child is $5,000.
History
S 66(1) substituted by No 49 of 2012 (as amended by No 70 of 2013), s 3 and Sch 2 item 1, applicable in relation to individuals who become eligible for baby bonus on or after 1 September 2012. S 66(1) formerly read:
66(1)
The amount of baby bonus for an individual in respect of a child is $5,000.
S 66(1) amended by No 63 of 2008, s 3 and Sch 2 item 42, by inserting "for an individual" after "bonus", effective 1 January 2009.
S 66(1) amended by No 59 of 2004, s 3 and Sch 2 item 51, by substituting "$5,000" for "$4,000", effective 1 July 2008 and applicable in relation to children born or delivered on or after 1 July 2008.
S 66(1) amended by No 59 of 2004, s 3 and Sch 2 item 49, by substituting "$4,000" for "$3,000", effective 1 July 2006 and applicable in relation to children born on or after 1 July 2006.
66(2)
However, if, because of determinations by the Secretary under subsection 37(3), 2 or more individuals are eligible for baby bonus in respect of the same child, each individual is eligible only for the individual's percentage of baby bonus determined under that subsection.
History
S 66 amended by No 82 of 2007, s 3 and Sch 6 item 21, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 66 substituted by No 59 of 2004, s 3 and Sch 2 item 2, effective 1 July 2004. For application provision and former wording of s 66, see note under Div 2 of Pt 3 heading.
SECTION 66A
66A
Amount of baby bonus to take into account parental leave pay of others
(Repealed by No 70 of 2013)
History
S 66A repealed by No 70 of 2013, s 3 and Sch 2A item 22, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. For the former wording of s 66A, see note under Div 2 heading.
S 66A inserted by No 105 of 2010, s 3 and Sch 1 item 17, effective 1 January 2011.
Division 3-Maternity immunisation allowance
History
Div 3 repealed by No 49 of 2012, s 3 and Sch 1 item 11, effective 1 July 2012. For transitional and application provisions see note under s 61B.
Div 3 formerly read:
Division 3-Maternity immunisation allowance
SECTION 67 Amount of maternity immunisation allowance
67(1)
Subject to this section, the amount of maternity immunisation allowance in respect of a child is $210.66.
History
S 67 amended by No 143 of 2008, s 3 and Sch 1 item 7, by substituting "(1) Subject to this section, the" for "The", effective 1 January 2009.
S 67 substituted by No 59 of 2004, s 3 and Sch 2 item 47, effective 1 July 2004. No 59 of 2004, s 3 and Sch 2 item 48, contains the following application provision:
Application of section 67
48
Section 67 of the A New Tax System (Family Assistance) Act 1999, applies in relation to:
(a)
children who turn 18 months, and are alive, on a day that is on or after 1 July 2004 (whether they are born before, on or after 1 July 2004); and
(b)
children who die on or after 1 July 2004 after their birth and before turning 2 (whether they were born before, on or after 1 July 2004); and
(c)
stillborn children delivered on or after 1 July 2004.
S 67 formerly read:
Amount of maternity immunisation allowance
67
The amount of maternity immunisation allowance in respect of a child is the greater of the following amounts:
(a)
$208;
(b)
0.6 times the amount stated in column 3 of item 1 in Table C in point 1068B-C2 in Module C of the Benefit PP (Partnered) Rate Calculator in section 1068B of the Social Security Act 1991.
S 67 amended by No 83 of 1999, s 3 and Sch 2 item 26, by inserting "Benefit" before "PP (Partnered)", effective 1 July 2000.
Half-amount
67(2)
Subject to this section, the amount of maternity immunisation allowance in respect of a child is half of the amount under susbection (1) if:
(a)
the Secretary determines that an individual is entitled to be paid the allowance for the child based on eligibility for the allowance under subsection 39(2), (2A) or (5) or section 40 (so far as it relates to that subsection); or
(b)
both of the following apply:
(i)
the Secretary determines that an individual is entitled to be paid the allowance for the child based on eligibility for the allowance under subsection 39(4) or section 40 (so far as it relates to that subsection);
(ii)
before that determination, the Secretary had determined that an amount of the allowance under this subsection was to be paid in respect of the child based on eligibility for the allowance under subsection 39(2) or (5) or section 40 (so far as it relates to subsection 39(2) or (5)).
History
S 67(2) inserted by No 143 of 2008, s 3 and Sch 1 item 8, effective 1 January 2009.
Exception
67(3)
Subsection (2) does not apply if:
(a)
the Secretary determines that an individual is entitled to be paid maternity immunisation allowance for a child based on eligibility for the allowance for a child based on eligibility for the allowance under subsection 39(2A) or section 40 (so far as it relates to that subsection); and
(b)
before that determination:
(i)
the Secretary had not determined that maternity immunisation allowance, based on eligibility for the allowance under subsection 39(2) or section 40 (so far as it relates to that subsection), was to be paid in respect of the child; and
(ii)
the Secretary had not determined that maternity immunisation allowance, based on eligibility for the allowance under subsection 39(5) or section 40 (so far as it relates to that subsection), was to be paid in respect of the child.
History
S 67(3) inserted by No 143 of 2008, s 3 and Sch 1 item 8, effective 1 January 2009.
Maximum amount of maternity immunisation allowance
67(4)
If:
(a)
one amount of maternity immunisation allowance under subsection (1) has been paid in respect of a child; or
(b)
2 amounts of maternity immunisation allowance under subsection (2) have been paid in respect of a child;
no further amount of maternity immunisation allowance is to be paid in respect of the child.
History
S 67(4) inserted by No 143 of 2008, s 3 and Sch 1 item 8, effective 1 January 2009.
67(5)
If the Secretary determines that an individual is entitled to be paid maternity immunisation allowance for a child based on eligibility for the allowance:
(a)
under either of subsections 39(2) and (5);
(b)
under section 40 (so far as it relates to either of those subsections);
no amount of the allowance is to be paid for the child based on eligibility for the allowance under the other of those subsections or under section 40 (so far as it relates to the other of those subsections).
History
S 67(5) inserted by No 143 of 2008, s 3 and Sch 1 item 8, effective 1 January 2009.
SECTION 68
SECTION 68 When the maternity immunisation allowance is shared
68
If:
(a)
apart from this section, more than one individual is eligible for maternity immunisation allowance under subsection 39(2), (2A), (4), (5), (6) or (9) in respect of the same child; and
(b)
each individual has a shared care percentage for the child;each individual is eligible instead only for a percentage of the allowance equal to that individual's shared care percentage of family tax benefit for the child.
History
S 68 amended by No 143 of 2008, s 3 and Sch 1 item 9, by substituting "subsection 39(2), (2A), (4), (5), (6) or (9)" for "subsection 39(2) or (4)" in para (a), effective 1 January 2009.
S 68 substituted by No 146 of 2006, s 3 and Sch 8 item 66, effective 1 July 2008. S 68 formerly read:
SECTION 68 When the maternity immunisation allowance is shared
68
If:
(a)
apart from this section, more than one individual is eligible for maternity immunisation allowance under subsection 39(2) or (4) in respect of the same child; and
(b)
the Secretary, under subsection 59(1), has determined each individual's percentage of family tax benefit for the child;
each individual is eligible instead only for a percentage of the allowance equal to the percentage of family tax benefit that the Secretary determined in relation to the individual.
SECTION 67
67
Amount of maternity immunisation allowance
(Repealed by No 49 of 2012)
History
S 67 repealed by No 49 of 2012, s 3 and Sch 1 item 11, effective 1 July 2012. For transitional and application provisions see note under s 61B. For former wording see note under Pt 4 Div 3 heading.
SECTION 68
68
When the maternity immunisation allowance is shared
(Repealed by No 49 of 2012)
History
S 68 repealed by No 49 of 2012, s 3 and Sch 1 item 11, effective 1 July 2012. For transitional and application provisions see note under s 61B. For former wording see note under Pt 4 Div 3 heading.
Division 4 - Child care benefit
History
Div 4 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Div 4 and 5 substituted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under S 10. Div 4 and 5 formerly read:
Subdivision A-Care provided by approved child care service
SECTION 69
Application of Subdivision to parts of sessions of care
69
If an individual is eligible for child care benefit for only part of a session of care, this Subdivision applies to the individual's rate of child care benefit for that part of the session as if a reference in this Subdivision to a session of care included a reference to a part of a session of care.
70 Rate of child care benefit for care provided by approved child care service
Care provided by approved child care service-individual eligible
70(1)
Subject to section 71, an individual's rate of child care benefit for a session of care provided by an approved child care service is worked out using Schedule 2. Section 72 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.
Care provided by approved child care service-service eligible
70(2)
If an approved child care service is eligible for child care benefit for a session of care it provides to a child, the rate of child care benefit for the session is worked out using section 71. Section 72 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.
Hourly rate may be applied to part of hour
70(3)
To avoid doubt, an hourly rate of child care benefit may be applied to a part of an hour of a session of care. That part of the hour attracts the appropriate proportion of the amount for a full hour.
71 Rate of child care benefit in special circumstances
71(1)
If:
(a)
this subsection is being applied for the purposes of subsection 42(2); and
(b)
the service is satisfied that:
(i)
the child concerned is at risk of serious abuse or neglect; or
(ii)
the individual concerned is experiencing hardship of a kind specified in a determination in force under subsection 48(1);
the service may certify in writing that the hourly rate of child care benefit for sessions of care it provides to the child while the certificate is in force is to be higher than the rate that would otherwise apply. The certificate must specify the higher rate and the period for which that rate applies.
History
S 71(1) amended by No 83 of 1999, s 3 and Sch 2 items 27 to 29, by substituting para (a), substituting "child concerned" for "child" in subpara (b)(i), and substituting "individual concerned" for "individual" in subpara (b)(ii), effective 1 July 2000. Paragraph (a) formerly read:
(a)
an individual is eligible for child care benefit for care provided to a child by an approved child care service; and
71(2)
If an approved child care service providing care to a child is eligible for child care benefit for care provided to the child, the service must certify in writing the hourly rate of child care benefit for the sessions of care it provides to the child while the certificate is in force. The certificate must specify the period for which that rate applies.
71(3)
The period specified in a certificate under subsection (1) or (2):
(a)
must be a number of complete weeks; and
(b)
may start before or after the certificate is given; and
(c)
must not be such that the total of that period, and the period specified in each other certificate (if any) given by the service under this section in relation to the child and the same financial year, exceeds 13 weeks.
History
S 71(3) amended by No 83 of 1999, s 3 and Sch 2 item 30, by substituting "financial" for "calendar" in para (c), effective 1 July 2000.
71(4)
If:
(a)
an approved child care service gives a certificate under subsection (1) or (2); and
(b)
the total of the period specified in the certificate, and the period specified in each other certificate (if any) by the service under subsection (1) or (2) in relation to the child and the same financial year, equals 13 weeks; and
(c)
either:
(i)
the service is eligible for child care benefit for care provided for the child; or
(ii)
the Secretary is satisfied that the child is at risk of serious abuse or neglect; or
(iii)
the Secretary is satisfied that the individual mentioned in subparagraph (1)(b)(ii) is experiencing hardship of a kind specified in a determination in force under subsection 48(1);
the Secretary may determine that the hourly rate of child care benefit for sessions of care the service provides to the child while the determination is in force is to be higher than the rate that would otherwise apply. The determination must specify the higher rate and the period for which that rate applies.
History
S 71(4) amended by No 83 of 1999, s 3 and Sch 2 item 31, by substituting "financial" for "calendar" in para (b) and "the individual mentioned in subparagraph (1)(b)(ii)" for "an individual who is eligible for child care benefit for the care provided to the child" in para (c)(iii), effective 1 July 2000.
71(5)
The period specified in the determination:
(a)
must be a number of complete weeks; and
(b)
may start before or after the determination is made.
71(6)
If a certificate is given under subsection (1) or (2), or a determination is made under subsection (4), the hourly rate of child care benefit for sessions of care provided by the approved child care service to the child during the period for which the certificate or determination applies is the rate specified in the certificate or determination. Section 72 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.
71(7)
A certificate under subsection (1) or (2), or a determination under subsection (4), is to be made in accordance with rules in force under subsection (8).
71(8)
The Minister may, by determination, make rules relating to the giving of certificates under subsection (1) or (2) and the making of determinations under subsection (4).
71(9)
A determination under subsection (8) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
72 Weekly limit on benefit for care provided by approved child care service
72(1)
The total amount of child care benefit for care provided by an approved child care service to a child in a week is not to exceed the total of:
(a)
the amount charged by the service for sessions of care provided to the child in that week for which an individual is eligible for child care benefit; and
(b)
if the service is eligible for child care benefit for a session of care provided to the child in that week-the amount that would have been charged by the service for sessions of care provided to the child in that week if the service had not been eligible for that child care benefit.
72(2)
For the purposes of subsection (1), a week begins on a Monday.
Subdivision B-Care provided by registered carer
73 Rate of child care benefit for care provided by registered carer
73(1)
The hourly rate of child care benefit for care provided to a child by a registered carer is the minimum hourly amount per hour. The
minimum hourly amount
is the amount specified in the numerator in the formula in clause 12 of Schedule 2. Section 74 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.
73(2)
To avoid doubt, the hourly rate may be applied to a part of an hour. That part of the hour attracts the appropriate proportion of the amount for a full hour.
74 Weekly limit on benefit for care provided by registered carer
74(1)
The total amount of child care benefit for care provided to a child by a registered carer or carers in a week is not to exceed:
Minimum hourly amount × 50 |
where:
minimum hourly amount
is the amount specified in the numerator in the formula in clause 12 of Schedule 2.
74(2)
For the purposes of subsection (1), a week begins on a Monday.
Division 5-Indexation
Indexation of amounts used in rate calculations
75
Schedule
4 provides for the indexation of certain amounts used in working out rates of family assistance.
Subdivision A - Overview of Division
History
Subdiv A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
SECTION 69
69
Overview of Division
(Repealed by No 22 of 2017)
History
S 69 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 69 formerly read:
SECTION 69 Overview of Division
69(1)
Subdivisions B, C and CA deal with the rate of fee reductions and child care benefit applicable if care is provided by an approved child care service.
History
S 69(1) amended by No 132 of 2004, s 3 and Sch 4 item 3, by substituting ``, C and CA'' for ``and C'', applicable to sessions of care provided in a week that commences after 1 January 2005.
69(2)
Subdivision B sets out the circumstances in which the rate of fee reductions and child care benefit for care provided by an approved child care service are calculated using Schedule 2 and when they are calculated under Subdivision C or CA.
History
S 69(2) amended by No 132 of 2004, s 3 and Sch 4 item 4, by inserting ``or CA'' after ``Subdivision C'', applicable to sessions of care provided in a week that commences after 1 January 2005.
69(3)
Subdivision C deals with the rate applicable in respect of a session of care provided by an approved child care service to a child if:
(a)
the service gives a certificate under section 76; or
(b)
the Secretary makes a determination under subsection 81(2), (3) or (4).
69(4)
Subdivision C applies if:
(a)
a determination of conditional eligibility is in force in respect of an individual with the effect that the individual is conditionally eligible for child care benefit by fee reduction; or
(b)
an approved child care service is eligible under section 47 for child care benefit by fee reduction for care provided by the service to the child.
69(4A)
Subdivision CA deals with the rate of fee reduction, and child care benefit by fee reduction, applicable in respect of a session of care provided by an approved child care service to a child if:
(a)
a determination of conditional eligibility is in force in respect of an individual with the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and
(b)
a determination is in force under subsection 50T(1) of the Family Assistance Administration Act with the effect that the individual is eligible for the special grandparent rate for the child.
History
S 69(4A) inserted by No 132 of 2004, s 3 and Sch 4 item 5, applicable to sessions of care provided in a week that commences after 1 January 2005.
69(5)
Subdivision D deals with the rate of child care benefit applicable to an individual who is eligible under section 45 for child care benefit for a past period for care provided by a registered carer.
S 69 substituted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10. For former wording of s 69 see history note under Div 4 heading.
Subdivision B - General provisions relating to rate of fee reductions and child care benefit for care provided by an approved child care service
History
Subdiv B repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
SECTION 70
70
Application of Subdivision to parts of sessions of care
(Repealed by No 22 of 2017)
History
S 70 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 70 formerly read:
SECTION 70 Application of Subdivision to parts of sessions of care
70
This Subdivision applies to a rate of fee reductions or child care benefit for a part of a session of care as if a reference in this Subdivision to a session of care included a reference to a part of a session of care.
S 70 substituted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10. For former wording of s 70 see history note under Div 4 heading.
SECTION 71
71
Weekly limit on child care benefit for care provided by an approved child care service
(Repealed by No 22 of 2017)
History
S 71 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 71 formerly read:
SECTION 71 Weekly limit on child care benefit for care provided by an approved child care service
71
The total amount of child care benefit for sessions of care provided by an approved child care service to a child in a week is not to exceed:
(a)
if an individual is eligible under section 43 for child care benefit by fee reduction for sessions of care provided to the child in the week - the amount that the service would have charged the individual, if the individual was not so eligible, for the sessions; or
(b)
if an individual is eligible under section 44 for child care benefit for a past period for sessions of care provided to the child in the week - the amount charged by the service for the sessions; or
(c)
if the service is eligible under section 47 for child care benefit by fee reduction for sessions of care provided in the week - the amount that, if the service had not been so eligible, the service would have charged the individual in whose care the child last was before the first session of care provided to the child in that week for the sessions.
S 71 substituted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10. For former wording of s 71 see history note under Div 4 heading.
SECTION 72
72
Weekly limit on rate of fee reductions while individual is conditionally eligible for care provided by an approved child care service
(Repealed by No 22 of 2017)
History
S 72 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, savingand transitional provisions, see note under Pt 4A heading. S 72 formerly read:
SECTION 72 Weekly limit on rate of fee reductions while individual is conditionally eligible for care provided by an approved child care service
72(1)
If a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force in respect of an individual and a child for child care benefit by fee reduction for care provided by an approved child care service to the child, the rate of fee reductions for sessions of care provided by the service to the child in a week is limited.
72(2)
The rate is not to exceed the amount that the service would have charged the individual, if the individual were not so conditionally eligible, for sessions of care provided by the service to the child in that week, up to the weekly limit of hours determined as applicable to the individual under section 50H of the Family Assistance Administration Act.
S 72 substituted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10. For former wording of s 72 see history note under Div 4 heading.
SECTION 73
73
Rate of fee reductions or child care benefit - individual conditionally eligible or eligible under section 43
(Repealed by No 22 of 2017)
History
S 73 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 73 formerly read:
SECTION 73 Rate of fee reductions or child care benefit - individual conditionally eligible or eligible under section 43
Individual conditionally eligible for child care benefit
73(1)
If a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force in respect of an individual and a child for child care benefit by fee reductions for care provided by an approved child care service to the child, the individual's rate of fee reductions for a session of care provided by the service to the child is the hourly rate:
(a)
if paragraph (b), (c) or (d) does not apply (no child at risk or individual in hardship and special grandparent rate does not apply) - worked out using Schedule 2 as if:
(i)
references in that Schedule to a person being eligible were references to the person being determined to be conditionally eligible under section 50F of the Family Assistance Administration Act; and
(ii)
references to child care benefit were references to fee reductions; or
(b)
if the service gives a certificate under subsection 76(1) in respect of the session - specified by the service in the certificate; or
(c)
if the Secretary makes a determination under subsection 81(2) or (3) in respect of the session - specified by the Secretary in the determination; or
(d)
if a determination under subsection 50T(1) of the Family Assistance Administration Act with the effect that the individual is eligible for the special grandparent rate for the child is in force when the session of care is provided to the child - worked out under Subdivision CA.
History
S 73(1) amended by No 53 of 2008, s 3 and Sch 5 item 2, by omitting "by the service" after "worked out" in para (a), applicable in relation to a session or sessions of care provided by an approved child care service to a child during a week falling wholly after the service's application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007).
S 73(1) amended by No 132 of 2004, s 3 and Sch 4 items 6 to 8, by substituting ", (c) or (d)" for "or (c)" and inserting "and special grandparent rate does not apply" after "hardship" in para (a) and inserting para (d) at the end, applicable to sessions of care provided in a week that commences after 1 January 2005.
Individual eligible for child care benefit
73(2)
If an individual is eligible under section 43 for child care benefit by fee reduction for a session of care provided by an approved child care service to a child, the individual's rate of child care benefit for the session is the hourly rate:
(a)
if paragraph (b), (c) or (d) does not apply (no child at risk or individual in hardship and special grandparent rate does not apply) - worked out using Schedule 2; or
(b)
if the service gave a certificate under subsection 76(1) in respect of the session while the individual was conditionally eligible - specified by the service in the certificate in respect of fee reductions; or
(c)
if the Secretary made a determination under subsection 81(2) or (3) in respect of the session while the individual was conditionally eligible - specified by the Secretary in the determination in respect of fee reductions; or
(d)
if a determination under subsection 50T(1) of the Family Assistance Administration Act with the effect that the individual is eligible for the special grandparent rate for the child is in force when the session of care is provided to the child - worked out under Subdivision CA.
History
S 73(2) amended by No 132 of 2004, s 3 and Sch 4 items 9 to 11, by substituting ", (c) or (d)" for "or (c)" and inserting "and special grandparent rate does not apply" after "hardship" in para (a) and inserting para (d) at the end, applicable to sessions of care provided in a week that commences after 1 January 2005.
73(3)
The rate mentioned in paragraph (1)(b), (c) or (d) is taken into account when the Secretary determines the individual's entitlement to be paid child care benefit by fee reduction under section 51B of the Family Assistance Administration Act.
History
S 73(3) amended by No 132 of 2004, s 3 and Sch 4 item 12, by substituting ", (c) or (d)" for "or (c)", applicable to sessions of care provided in a week that commences after 1 January 2005.
73(4)
Section 71 imposes a limit on the amount of child care benefit that may be paid for sessions of care provided by the service to the child in a week. Section 72 imposes a limit on the rate of fee reductions for sessions of care provided by the service to the child in a week.
S 73 substituted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10. For former wording of s 73 see history note under Div 4 heading.
SECTION 74
74
Rate of child care benefit - individual eligible under section 44
(Repealed by No 22 of 2017)
History
S 74 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 74 formerly read:
SECTION 74 Rate of child care benefit - individual eligible under section 44
74(1)
If an individual is eligible under section 44 for child care benefit for a past period for a session of care provided by an approved child care service to a child, the rate of child care benefit for the session is the hourly rate worked out using Schedule 2.
74(2)
The rate is taken into account in setting the amount of the individual's entitlement to be paid child care benefit for the past period under section 52E of the Family Assistance Administration Act.
74(3)
Section 71 imposes a limit on the amount of child care benefit that may be paid for sessions of care provided by the service to the child in a week.
S 74 substituted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10. For former wording of s 74 see history note under Div 4 heading.
SECTION 75
75
Rate of child care benefit - approved child care service if child at risk
(Repealed by No 22 of 2017)
History
S 75 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 75 formerly read:
SECTION 75 Rate of child care benefit - approved child care service if child at risk
75(1)
If an approved child care service is eligible under section 47 for child care benefit by fee reduction for a session of care provided by the service to a child at risk, the service's rate of child care benefit for the session is the hourly rate specified by the service in a certificate given under subsection 76(2), or determined by the Secretary under subsection 81(4), as the case may be.
75(2)
The rate is taken into account in setting the amount of the service's entitlement to be paid child care benefit by fee reduction under section 54B of the Family Assistance Administration Act.
75(3)
Section 71 imposes a limit on the amount of child care benefit that may be paid for sessions of care provided to the child in a week.
S 75 substituted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10. For former wording of s 75 see history note under Div 4 heading.
Subdivision C - Rate of fee reductions and child care benefit if care provided by an approved child care service and child is at risk or individual is in hardship
History
Subdiv C repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
SECTION 76
76
Fee reductions or child care benefit rate certified by an approved child care service
(Repealed by No 22 of 2017)
History
S 76 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 76 formerly read:
SECTION 76 Fee reductions or childcare benefit rate certified by an approved child care service
Service may certify rate if individual is conditionally eligible
76(1)
If:
(a)
a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force in respect of an individual and a child for child care benefit by fee reduction for care provided by an approved child care service to the child; and
(b)
the service providing the care to the child is satisfied that:
(i)
the child is at risk of serious abuse or neglect; or
(ii)
the individual is experiencing hardship of a kind specified in an instrument in force under paragraph 82(3)(a);
the service providing the care to the child may, subject to sections 77, 78, 79 and 80, certify in writing the hourly rate of fee reductions applicable for sessions of care provided by the service to the child and the period for which the rate applies.
History
S 76(1) amended by No 108 of 2006, s 3 and Sch 8 item 35, by substituting "an instrument" for "a determination" in para (b)(ii), effective 27 September 2006.
S 76(1) amended by No 30 of 2003, s 3 and Sch 2 item 60, by substituting ``and the period for which the rate applies'' for ``while the certificate is in force'', effective 1 July 2000.
Service must certify rate if approved child care service is eligible
76(2)
If an approved child care service is eligible under section 47 for child care benefit by fee reduction for care provided by the service to a child at risk, the service must, subject to sections 77 and 79, certify in writing the hourly rate of child care benefit applicable for sessions of care provided by the service to the child and the period for which the rate applies.
History
S 76(2) amended by No 30 of 2003, s 3 and Sch 2 item 61, by substituting ``and the period for which the rate applies'' for ``while the certificate is in force'', effective 1 July 2000.
Requirements of certificate
76(3)
The certificate under subsection (1) or (2) must:
(a)
(Repealed by No 30 of 2003)
(b)
state if the certificate is given under subsection (1) or (2); and
(c)
if the certificate is given under subsection (1) - state whether the certificate is given for a reason set out in subparagraph (1)(b)(i) or (ii).
History
S 76(3) amended by No 30 of 2003, s 3 and Sch 2 item 62, by repealing para (a), effective 1 July 2000. Para (a) formerly read:
(a)
specify the period for which that rate applies; and
76(4)
The period specified in the certificate under subsection (1) or (2):
(a)
must be a number of complete weeks; and
(b)
may start before or after the certificate is given.
History
S 76(4) amended by No 30 of 2003, s 3 and Sch 2 item 63, by substituting ``specified in the certificate under subsection (1) or (2)'' for ``referred to in paragraph (3)(a)'', effective 1 July 2000.
S 76 inserted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10.
SECTION 77
77
Limitation on service giving certificates for child at risk - 13 weeks only
(Repealed by No 22 of 2017)
History
S 77 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 77 formerly read:
SECTION 77 Limitation on service giving certificates for child at risk - 13 weeks only
77
An approved child care service providing care to a child may only give a certificate under:
(a)
subsection 76(1) for a reason set out in subparagraph 76(1)(b)(i) (child at risk); or
(b)
subsection 76(2);
if:
(c)
the period specified in the certificate; and
(d)
the period specified in each other certificate (if any) given by the service under either of the subsections (child at risk or hardship) in relation to the child and the same financial year;
do not in total exceed 13 weeks.
S 77 inserted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10.
SECTION 78
78
Limitation on service giving certificates for individual in hardship - 13 weeks only
(Repealed by No 22 of 2017)
History
S 78 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 78 formerly read:
SECTION 78 Limitation on service giving certificates for individual in hardship - 13 weeks only
78
An approved child care service providing care to a child may only give a certificate under subsection 76(1) for a reason set out in subparagraph 76(1)(b)(ii) (hardship) if the total period specified in certificates given:
(a)
under section 76 by the service (child at risk or hardship); or
(b)
under subsection 76(1) for a reason set out in subparagraph 76(1)(b)(ii) (hardship) by any other approved child care service;
in respect of the child in the same financial year does not exceed 13 weeks.
S 78 inserted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10.
SECTION 79
79
Limitation on service giving certificates - reporting period limit
(Repealed by No 22 of 2017)
History
S 79 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 79 formerly read:
SECTION 79 Limitation on service giving certificates - reporting period limit
79(1)
An approved child care service providing care to a child may not give, in a particular reporting period, a certificate under section 76 (child at risk or hardship) in respect of a session of care provided by the service to a child if:
(a)
the service has already, by certificates given under section 76, committed amounts of child care benefit in respect of that child, or in respect of other children, during the same reporting period; and
(b)
the total amount of child care benefit so committed by the service in relation to that child and those other children, exceeds the reporting period limit for that reporting period (whether the sessions of care to which the commitment relates occur before, during or after the reporting period).
Reporting period limit
79(2)
For the purposes of paragraph (1)(b), the
reporting period limit
, for a reporting period (the
subject reporting period
) means:
(a)
18% of the total amount of child care benefit payable in relation to all care provided by the service during the reference reporting period (see subsection (3)); or
(b)
if the Secretary determines that paragraph (a) is inappropriate to the circumstances of the service - an amount determined by the Secretary in relation to the subject reporting period.
Reference reporting period
79(3)
For the purposes of paragraph (2)(a), the reporting period that is the reference reporting period in relation to the subject reporting period is not the reporting period (the
previous reporting period
) immediately before the subject reporting period. It is the reporting period immediately preceding the previous reporting period.
Secretary may specify a higher percentage for paragraph (2)(a)
79(4)
The Secretary may specify a higher percentage for the purposes of paragraph (2)(a) in relation to an approved child care service and a reporting period.
References in subsection (1) to child care benefit
79(5)
The references in paragraphs (1)(a) and (b) to
child care benefit
are references to:
(a)
if an individual is conditionally eligible for child care benefit by fee reduction in respect of the child - to fee reductions; and
(b)
if the service is eligible for child care benefit by fee reduction in respect of the child - to child care benefit.
S 79 inserted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10.
SECTION 80
80
Limitation on service giving certificates for individuals on grounds of hardship - Secretary imposes limit
(Repealed by No 22 of 2017)
History
S 80 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 80 formerly read:
SECTION 80 Limitation on service giving certificates for individuals on grounds of hardship - Secretary imposes limit
80(1)
If:
(a)
an approved child care service has given more than one certificate under subsection 76(1) for a reason set out in subparagraph 76(1)(b)(ii) (hardship); and
(b)
the Secretary is satisfied that the service has demonstrated, in the prior giving of certificates for that reason, a pattern of decisions that are not in accordance with the Minister's specifications under paragraph 82(3)(a) or rules under paragraph 82(3)(b);
the Secretary may determine that the service must not give a certificate under subsection 76(1) for the reason of hardship after the Secretary's determination has been made and during the period for which the determination applies.
History
S 80(1) amended by No 30 of 2003, s 3 and Sch 2 item 64, by substituting "during the period for which the determination applies" for "while the determination is in force", effective 1 July 2000.
Matters to be specified in Secretary's determination
80(2)
A determination by the Secretary under subsection (1) must:
(a)
specify the period for which the determination applies; and
(b)
be notified to the service.
History
S 80(2) amended by No 30 of 2003, s 3 and Sch 2 item 65, by substituting "applies" for "remains in force", effective 1 July 2000.
S 80 inserted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10.
SECTION 81
81
Fee reductions or child care benefit rate determined by the Secretary
(Repealed by No 22 of 2017)
History
S 81 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 81 formerly read:
SECTION 81 Fee reductions or child care benefit rate determined by the Secretary
Overview of section
81(1)
This section provides for the rate applicable to:
(a)
an individual in respect of whom a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force; or
(b)
an approved child care service that is eligible under section 47 for child care benefit by fee reduction for sessions of care provided by the service to a child at risk;
if the Secretary makes a determination as provided for in this section.
History
S 81(1) amended by No 30 of 2003, s 3 and Sch 2 item 66, by inserting "Administration" after "Assistance" in para (a), effective 1 July 2000.
Secretary may determine rate in cases of hardship - individual conditionally eligible
81(2)
If:
(a)
a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force in respect of an individual and a child for child care benefit by fee reduction for care provided by an approved child care service to the child; and
(b)
either:
(i)
the total period specified in certificates given by the service under section 76 and certificates given under subsection 76(1) for a reason set out in subparagraph 76(1)(b)(ii) (hardship) by any other approved child care service, in respect of the child in the same financial year equals 13 weeks; or
(ii)
the service is not able to give a certificate under subsection 76(1) because of the operation of section 79 or 80; and
(c)
the Secretary is satisfied that the individual is experiencing hardship of a kind specified in an instrument in force under paragraph 82(3)(a); and
(d)
the individual applies to the Secretary under subsection (5);
the Secretary may determine the hourly rate of fee reductions for sessions of care the service provides to the child and the period for which the rate applies.
History
S 81(2) amended by No 108 of 2006, s 3 and Sch 8 item 36, by substituting "an instrument" for "a determination" in para (c), effective 27 September 2006.
S 81(2) amended by No 30 of 2003, s 3 and Sch 2 item 67, by substituting "and the period for which the rate applies" for "while the determination is in force", effective 1 July 2000.
Secretary may determine rate if child at risk and individual conditionally eligible
81(3)
If:
(a)
a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force in respect of an individual and a child for child care benefit by fee reduction for care provided by an approved child care service to the child; and
(b)
the service either:
(i)
has given a certificate under section 76 such that the total period specified in that certificate and other certificates (if any) given by the service under that section in respect of the child in the same financial year equals 13 weeks; or
(ii)
is not able to give a certificate under subsection 76(1) because of the operation of section 79; and
(c)
the Secretary is satisfied that the child is at risk of serious abuse or neglect; and
(d)
the service applies to the Secretary under subsection (5);
the Secretary may determine the hourly rate of fee reductions for sessions of care the service provides to the child and the period for which the rate applies.
History
S 81(3) amended by No 30 of 2003, s 3 and Sch 2 item 68, by substituting "and the period for which the rate applies" for "while the determination is in force", effective 1 July 2000.
Secretary must determine rate if service eligible and child at risk
81(4)
If:
(a)
an approved child care service is eligible under section 47 for child care benefit by fee reduction for sessions of care provided by the service to a child at risk; and
(b)
the service either:
(i)
has given a certificate under section 76 such that the total period specified in that certificate and other certificates (if any) given by the service under that section in respect of the child in the same financial year equals 13 weeks; or
(ii)
is not able to give a certificate under subsection 76(2) because of the operation of section 79; and
(c)
the Secretary is satisfied that the child is at risk of serious abuse or neglect; and
(d)
the service applies to the Secretary under subsection (5);
the Secretary must determine the hourly rate of child care benefit for sessions of care the service provides to the child and the period for which the rate applies.
History
S 81(4) amended by No 30 of 2003, s 3 and Sch 2 item 69, by substituting "and the period for which the rate applies" for "while the determination is in force", effective 1 July 2000.
Application for determination
81(5)
An application under subsection (2), (3) or (4) must:
(a)
be made in the form and manner; and
(b)
contain any information; and
(c)
be accompanied by any documents;
required by the Secretary.
81(6)
(Repealed by No 30 of 2003)
History
S 81(6) repealed by No 30 of 2003, s 3 and Sch 2 item 70, effective 1 July 2000. S 81(6) formerly read:
Determination to specify certain things
81(6)
A determination must specify the rate and the period for which the determination is in force.
Period specified in the determination
81(7)
The period specified in a determination:
(a)
must be a number of complete weeks; and
(b)
may start before or after the determination is made.
Notice to be given of a determination under subsection (2)
81(8)
The Secretary must give notice of a determination made under subsection (2) to the individual and the service providing the care to the child.
Notice to be given of a determination under subsection (3) or (4)
81(9)
The Secretary must give notice of a determination made under subsection (3) or (4) to the service providing the care to the child.
Content of notice
81(10)
The notice must state:
(a)
the name of the child concerned; and
(b)
the rate determined by the Secretary in respect of sessions of care provided by the service to the child; and
(c)
that the claimant may apply for review of the determination in the manner set out in Part 5 of the Family Assistance Administration Act.
81(11)
The determination is not ineffective by reason only that any, or all, of the requirements of subsection (8), (9) or (10) are not complied with.
S 81 inserted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10.
SECTION 82
82
Certificate and determination to be made according to rules
(Repealed by No 22 of 2017)
History
S 82 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 82 formerly read:
SECTION 82 Certificate and determination to be made according to rules
82(1)
A certificate under section 76 is to be given in accordance with any rules in force under paragraph (3)(b).
82(2)
A determination under subsection 81(2), (3) or (4) is to be made in accordance with any rules in force under paragraph (3)(b).
82(3)
The Minister may, by legislative instrument:
(a)
specify kinds of hardship for the purposes of subparagraph 76(1)(b)(ii) and paragraph 81(2)(c); and
(b)
make rules relating to the giving of certificates under section 76 and the making of determinations under subsections 81(2), (3) and (4).
History
S 82(3) amended by No 108 of 2006, s 3 and Sch 8 item 37, by substituting "legislative instrument" for "determination", effective 27 September 2006.
82(4)
(Repealed by No 108 of 2006)
History
S 82(4) repealed by No 108 of 2006, s 3 and Sch 8 item 38, effective 27 September 2006. S 82(4) formerly read:
82(4)
A determination under subsection (3) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
S 82 inserted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10.
Subdivision CA - Special grandparent rate
History
Subdiv CA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Subdiv CA inserted by No 132 of 2004, s 3 and Sch 4 item 13, applicable to sessions of care provided in a week that commences after 1 January 2005.
SECTION 82A
82A
Special grandparent rate
(Repealed by No 22 of 2017)
History
S 82A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 82A formerly read:
SECTION 82A Special grandparent rate
82A
If a determination is in force under subsection 50T(1) of the Family Assistance Administration Act with the effect that an individual is eligible for the special grandparent rate for the child in respect of a session of care provided to the child by an approved child care service, the individual's hourly rate of fee reductions, and of child care benefit by fee reduction, for the session is equal to 100% of the hourly rate charged by the service for the session.
S 82A inserted by No 132 of 2004, s 3 and Sch 4 item 13, applicable to sessions of care provided in a week that commences after 1 January 2005.
Subdivision D - Care provided by registered carer
History
Subdiv D repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
SECTION 83
83
Rate of child care benefit for care provided by registered carer
(Repealed by No 22 of 2017)
History
S 83 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 83 formerly read:
SECTION 83 Rate of child care benefit for care provided by registered carer
83(1)
The hourly rate of child care benefit for care provided to a child by a registered carer is an amount per hour worked out in accordance with the formula:
Minimum hourly amount × Schooling % |
where:
minimum hourly amount
is $0.581.
History
Definition of "minimum hourly amount" substituted by No 53 of 2008, s 3 and Sch 1 item 2, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. The definition formerly read:
"minimum hourly amount"
is the amount specified in the numerator in the formula in clause 12 of Schedule 2.
schooling %
is:
(a)
85% if the child is a school child; and
(b)
100% if the child is not a school child.
Section 84 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.
83(2)
To avoid doubt, the hourly rate may be applied to a part of an hour. That part of the hour attracts the appropriate proportion of the amount for a full hour.
S 83 inserted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10.
SECTION 84
84
Weekly limit on child care benefit for care provided by a registered carer
(Repealed by No 22 of 2017)
History
S 84 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84 formerly read:
SECTION 84 Weekly limit on child care benefit for care provided by a registered carer
84
The total amount of child care benefit for care provided to a child by a registered carer or carers in a week is not to exceed the lesser of the following:
(a)
the amount worked out as follows:
Hourly rate under section 83 × 50 |
(b)
the amount paid for the care.
S 84 substituted by No 108 of 2006, s 3 and Sch 1 item 10, effective 27 September 2006. S 84 formerly read:
SECTION 84 Weekly limit on child care benefit for care provided by a registered carer
84
The total amount of child care benefit for care provided to a child by a registered carer or carers in a week is not to exceed:
Hourly rate under section 83 × 50 |
S 84 inserted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10.
Division 4A - Child care rebate
History
Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Div 4A (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 4, effective 24 June 2009. For transitional provisions, see note under definition of "child care rebate" in s 3(1). The heading formerly read:
Division 4A - Child care tax rebate
Div 4A inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.
Subdivision AA - Child care rebate for a week
History
Subdiv AA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Subdiv AA inserted by No 25 of 2011, s 3 and Sch 1 item 3, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.
SECTION 84AAA
84AAA
Amount of the child care rebate - for a week
(Repealed by No 22 of 2017)
History
S 84AAA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84AAA formerly read:
SECTION 84AAA Amount of the child care rebate - for a week
84AAA
If the Secretary calculates, under section 65EAAA of the Family Assistance Administration Act, the amount of child care rebate applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week, the amount is worked out as follows:
Method statement
Step 1.
Work out the total amount of the individual's approved child care fees for care provided for the child by the approved child care service in the week.
Step 2.
Work out the total amount (if any) of so much of the fee reductions:
(a) calculated under subsection 50Z(1) of the Family Assistance Administration Act; or
(b) recalculated under subsection 50ZA(1) of that Act;
in respect of the individual and the child as are attributable to the care provided for the child by the approved child care service in the week.
Step 3.
Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the individual is eligible to receive for the child that is attributable to the care provided for the child by the approved child care service in the week.
Step 4.
Work out the lesser of the following amounts for the child:
(a) the amount worked out using the formula:
(b) the amount worked out by subtracting from the child care rebate limit for the income year in which the week began, the total of the child care rebate (if any) applicable in respect of the individual and the child for each earlier week that falls wholly in that income year (whether paid weekly or quarterly).
Step 5.
The amount of child care rebate applicable in respect of the individual and the child for care provided for the child by the approved child care service in the week is:
(a) the step 4 amount reduced by the reduction percentage; or
(b) if the Secretary determines under section 84AAD that the step 4 amount is not to be reduced - the step 4 amount.
S 84AAA inserted by No 25 of 2011, s 3 and Sch 1 item 3, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.
SECTION 84AAB
84AAB
Component of formula -
approved child care fees
(Repealed by No 22 of 2017)
History
S 84AAB repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84AAB formerly read:
SECTION 84AAB Component of formula -
approved child care fees
General rule - approved child care fees for care provided for a child in a week
84AAB(1)
For the purposes of section 84AAA, the amount of an individual's
approved child care fees
for care provided for a child by an approved child care service in a week is the amount of fees for which:
(a)
the individual; or
(b)
the individual's partner during the week;
is liable for the care. For this purpose, disregard the weekly limit of hours applicable to the individual in the week.
Special rule if the week is also a week for the individual's partner for the child
84AAB(2)
However, the individual's approved child care fees for care provided for the child in the week do not include fees that the individual's partner is liable to pay if:
(a)
paragraphs 57EAA(1)(b) to (e) (as affected by subsections 57EAA(2) and (3)) are satisfied for the partner and the child for the week; or
(b)
the week is a base week for the individual's partner and the child under section 84AC (partner receiving child care rebate quarterly).
Disregard amounts passed on to reduce fees
57EAA(3)
For the purposes of this section, disregard any amount passed on to the individual under section 219B or section 219EA of the Family Assistance Administration Act for the care.
S 84AAB inserted by No 25 of 2011, s 3 and Sch 1 item 3, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.
SECTION 84AAC
84AAC
Component of formula - reduction percentage
(Repealed by No 22 of 2017)
History
S 84AAC repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84AAC formerly read:
SECTION 84AAC Component of formula - reduction percentage
84AAC(1)
For the purposes of section 84AAA, the
reduction percentage
is:
(a)
15%; or
(b)
if the Secretary specifies a percentage in an instrument under subsection (2) - that percentage.
84AAC(2)
The Secretary may, by legislative instrument, specify a percentage for the purposes of paragraph (1)(b).
S 84AAC inserted by No 25 of 2011, s 3 and Sch 1 item 3, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.
SECTION 84AAD
84AAD
Component of formula - Secretary determines that step 4 amount not to be reduced
(Repealed by No 22 of 2017)
History
S 84AAD repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84AAD formerly read:
SECTION 84AAD Component of formula - Secretary determines that step 4 amount not to be reduced
84AAD(1)
The Secretary may determine in writing that, for the purposes of step 5 of the method statement in section 84AAA as it applies in calculating the amount of child care rebate applicable in respect of an individual and a child specified in the determination, the step 4 amount is not to be reduced.
84AAD(2)
A determination under subsection (1) must specify either:
(a)
the week or weeks to which it is to apply; or
(b)
that it is to apply to weeks beginning on or after a specified day.
The determination may apply to a week or weeks beginning before the determination is made.
84AAD(3)
The Secretary may only make a determination under subsection (1) in respect of an individual and a child:
(a)
if the amount of fee reduction calculated by the Secretary under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for sessions of care provided in a week to which the determination applies is a nil amount because the CCB % applicable to the individual is zero %; or
(b)
in other circumstances of a kind determined by the Secretary, by legislative instrument.
S 84AAD inserted by No 25 of 2011, s 3 and Sch 1 item 3, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.
Subdivision A - Child care rebate for a quarter
History
Subdiv A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Subdiv A (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 5, effective 24 June 2009. For transitional provisions, see note under definition of "child care rebate" in s 3(1). The heading formerly read:
Subdivision A - Child care tax rebate for a quarter
Subdiv A inserted by No 53 of 2008, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 57EA.
SECTION 84AA
84AA
Amount of the child care rebate - for a quarter
(Repealed by No 22 of 2017)
History
S 84AA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84AA formerly read:
SECTION 84AA Amount of the child care rebate - for a quarter
84AA
If the Secretary calculates, under subsection 65EAA(1) of the Family Assistance Administration Act, the amount of child care rebate applicable in respect of an individual and a child for a quarter in an income year, the amount is worked out as follows:
Method statement
Step 1.
Work out the total amount of the individual's approved child care fees for the child in each base week for the individual and the child in the quarter.
Step 2.
Work out the total amount (if any) of so much of the fee reductions:
(a) calculated under subsection 50Z(1) of the Family Assistance Administration Act; or
(b) recalculated under subsection 50ZA(1) of that Act;
in respect of the individual and the child as are attributable to each base week in the quarter.
Step 3.
Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the individual is eligible to receive for the child in each base week for the individual and the child in the quarter.
Step 4.
Work out the lesser of the following amounts for the child:
(a) the amount worked out using the formula:
50% × (Step 1 amount − Step 2 amount − Step 3 amount) |
(b) the amount worked out by subtracting the total of the child care rebate (if any) applicable in respect of the individual and the child for each earlier quarter in the income year (whether paid weekly or quarterly) from the child care rebate limit for the income year.
Step 5.
The result is the amount of the individual's child care rebate for the child for the quarter.
S 84AA amended by No 25 of 2011, s 3 and Sch 1 item 4, by inserting "(whether paid weekly or quarterly" in method statement, step 4, para (b), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.
S 84AA amended by No 50 of 2009, s 3 and Sch 5 item 1, by substituting "calculates, under subsection 65EAA(1) of the Family Assistance Administration Act," for "must, under subsection 65EAA(1) of the Family Assistance Administration Act, calculate", applicable in relation to the last quarter of the 2008-09 income year and of later income years.
S 84AA amended by No 50 of 2009, s 3 and Sch 1 item 21, by substituting "child care rebate" for "child care tax rebate" (wherever occurring), effective 24 June 2009.
S 84AA inserted by No 53 of 2008, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 57EA.
SECTION 84AB
84AB
Component of formula -
approved child care fees
(Repealed by No 22 of 2017)
History
S 84AB repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84AB formerly read:
SECTION 84AB Component of formula -
approved child care fees
General rule - approved child care fees for a base week for an individual and a child
84AB(1)
For the purposes of section 84AA, the amount of an individual's
approved child care fees
for a child in a base week for the individual and the child is the amount of fees for which:
(a)
the individual; or
(b)
the individual's partner during the week;
is liable for care provided by an approved child care service or services for the child during the week. For this purpose, disregard the weekly limit of hours applicable to the individual in the week.
Special rule if the week is also a base week for the individual's partner for the child
84AB(2)
However, the individual's approved child care fees for the week do not include fees that the individual's partner is liable to pay if:
(a)
the base week is also a base week for the individual's partner and the child; or
(b)
paragraphs 57EAA(1)(b) to (e) (as affected by subsections 57EAA(2) and (3)) are satisfied for the partner and the child for the week (partner receiving child care rebate weekly).
History
S 84AB(2) substituted by No 25 of 2011, s 3 and Sch 1 item 5, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA. S 84AB(2) formerly read:
84AB(2)
However, the individual's approved child care fees for the week do not include fees that the individual's partner is liable to pay if the base week is also a base week for the individual's partner and the child.
Disregard amounts passed on to reduce fees
84AB(3)
For the purposes of this section, disregard any amount passed on to the individual under section 219B or section 219EA of the Family Assistance Administration Act.
History
S 84AB(3) amended by No 25 of 2011, s 3 and Sch 1 item 6, by inserting "or section 219EA", applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.
S 84AB inserted by No 53 of 2008, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 57EA.
SECTION 84AC
84AC
Component of formula -
base week
(Repealed by No 22 of 2017)
History
S 84AC repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84AC formerly read:
SECTION 84AC Component of formula -
base week
84AC
For the purposes of section 84AA, a week is a
base week
for an individual for a child in a quarter if:
(a)
all or part of the week falls within the quarter; and
(b)
paragraphs 57EA(1)(b) to (e) (as affected by subsections 57EA(2) and (3)) are satisfied for the individual, the child and the week.
S 84AC inserted by No 53 of 2008, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 57EA.
Subdivision B - Child care rebate for an income year
History
Subdiv B repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Subdiv B (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 6, effective 24 June 2009. For transitional provisions, see note under definition of "child care rebate" in s 3(1). The heading formerly read:
Subdivision B - Child care tax rebate for an income year
Subdiv B heading inserted by No 53 of 2008, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 57EA.
SECTION 84A
84A
Amount of the child care rebate - for an income year
(Repealed by No 22 of 2017)
History
S 84A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84A formerly read:
SECTION 84A Amount of the child care rebate - for an income year
84A
If a determination of entitlement for child care rebate under section 65EA or 65EB, or subsection 65EC(1), of the Family Assistance Administration Act is in force in respect of an income year (the
rebate year
) in respect of an individual for child care provided by one or more approved child care services to a child during the year, the amount of the rebate which the individual is entitled to be paid in respect of the child for the year is worked out as follows:
Method statement
Step 1.
Work out the total amount of the individual's approved child care fees for the child in each base week for the individual and the child in the rebate year.
Step 2.
Work out the total amount (if any) of the individual's entitlement to child care benefit for the care for the child in each base week for the individual and the child in the rebate year.
Step 3.
Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the individual is eligible to receive for the child in each base week for the individual and the child in the rebate year.
Step 4.
Work out the lesser of the following amounts (the
child rebate
) for the child:
(a) the amount worked out using the formula: 50% x (Step 1 amount − Step 2 amount − Step 3 amount)
(b) the child care rebate limit for the rebate year.
Step 5.
The result is the amount of the individual's child care rebate for the child for the rebate year.
S 84A amended by No 50 of 2009, s 3 and Sch 1 item 22, by substituting "child care rebate" for "child care tax rebate" (wherever occurring), effective 24 June 2009.
S 84A amended by No 53 of 2008, s 3 and Sch 2 item 1, by substituting "50%" for "30%", applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008.
S 84A amended by No 53 of 2008, s 3 and Sch 5 item 3, by inserting ", or subsection 65EC(1)," after "or 65EB", applicable in relation to care provided by an approved child care service to a child on or after 25 June 2008.
S 84A amended by No 53 of 2008, s 3 and Sch 1 item 3, by inserting "(if any)" after "total amount" in step 2 of the method statement, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 84A inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.
SECTION 84B
84B
Component of formula -
approved child care fees
(Repealed by No 22 of 2017)
History
S 84B repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84B formerly read:
SECTION 84B Component of formula -
approved child care fees
General rule - approved child care fees for a base week for an individual and a child
84B(1)
For the purposes of section 84A, the amount of an individual's
approved child care fees
for a child in a base week for the individual and the child is the amount of fees for which:
(a)
the individual; or
(b)
the individual's partner during the week;
is liable for care provided by an approved child care service or services for the child during the week. Subject to subsection (2), it does not matter whether the individual is entitled to child care benefit for that care.
History
S 84B(1) amended by No 53 of 2008, s 3 and Sch 2 item 8, by substituting "For the purposes of section 84A, the" for "The", applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 57EA.
S 84B(1) amended by No 53 of 2008, s 3 and Sch 1 item 4, by omitting "all of" after "child care benefit", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
Special rule if the week is also a base week for the individual's partner for the child
84B(2)
However, if the base week is also:
(a)
a base week for the individual's partner and the child; or
(b)
a base week, for the purposes of section 84DA, for the individual's partner and the child;
the amount of the individual's
approved child care fees
for the child in the base week is the amount of fees payable for care provided during the week that is covered by a determination mentioned in paragraph 84C(c) in respect of the individual and the child.
History
S 84B(2) substituted by No 50 of 2009, s 3 and Sch 2 item 6, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A). S 84B(2) formerly read:
Special rule if the week is also a base week for the individual's partner for the child
84B(2)
If the base week is also a base week for the individual's partner and the child, the individual's approved child care fees for the week do not include any fees that the individual's partner was liable to pay for care by an approved child care service or services for the child in the week for which the individual is not entitled to child care benefit.
Disregard amounts passed on to reduce fees
84B(3)
For the purposes of this section, disregard any amount passed on to the individual under section 219B or section 219EA of the Family Assistance Administration Act.
History
S 84B(3) amended by No 25 of 2011, s 3 and Sch 1 item 6, by inserting "or section 219EA", applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.
S 84B(3) substituted by No 53 of 2008, s 3 and Sch 5 item 4, applicable in relation to a session or sessions of care provided by an approved child care service to a child during a week falling wholly after the service's application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007). S 84B(3) formerly read:
If fee reduction applies, count unreduced amount of fees
84B(3)
If fees for child care by an approved child care service have been reduced under Division 1 of Part 8A of the Family Assistance Administration Act, then for the purposes of this section, a reference to the fees for which the individual, or the individual's partner, is liable is taken to be a reference to the fees for which the individual, or the individual's partner, would have been liable for the care if they had not been so reduced.
S 84B inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.
SECTION 84C
84C
Component of formula -
base week
(Repealed by No 22 of 2017)
History
S 84C repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84C formerly read:
SECTION 84C Component of formula -
base week
84C
For the purposes of section 84A, a week is a
base week
for an individual for a child in a rebate year if:
(a)
all or part of the week falls within the rebate year; and
(b)
care is provided by one or more approved child care services to the child during the week; and
(c)
one of the following determinations is made:
(i)
a determination under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care;
(ii)
a determination under subsection 51C(1) of the Family Assistance Administration Act in relation to the individual and the care;
(iii)
a determination under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care;
(iv)
a determination under subsection 52G(1) of the Family Assistance Administration Act in relation to the individual and the care; and
(d)
paragraph 57F(1)(c) (as affected by subsections 57F(2) and (3)) is satisfied for the week.
S 84C amended by No 53 of 2008, s 3 and Sch 2 item 9, by substituting "For the purposes of section 84A, a week" for "A week", applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 57EA.
S 84C amended by No 53 of 2008, s 3 and Sch 1 item 5, by substituting para (c), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Para (c) formerly read:
(c)
either:
(i)
a determination is made under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care; or
(ii)
a determination is made under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care; and
S 84C inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.
SECTION 84D
84D
Component of formula -
amount
of the individual's entitlement to child care benefit
(Repealed by No 22 of 2017)
History
S 84D repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84D formerly read:
SECTION 84D Component of formula -
amount
of the individual's entitlement to child care benefit
84D
The
amount
of an individual's entitlement to child care benefit for the care of a child by one or more approved child care services in a base week for the individual and the child in a rebate year is:
(a)
for an individual in respect of whom a determination of entitlement is made under section 51B of the Family Assistance Administration Act in respect of one or more sessions of care provided during that week - so much of the amount in which the individual is determined to be entitled to be paid child care benefit by fee reduction for the rebate year as is attributable to that week; and
(b)
for an individual in respect of whom a determination is made under section 52E of the Family Assistance Administration Act for a past period - so much of the amount in which the individual is determined to be entitled to be paid child care benefit for the rebate year as is attributable to that week; and
(c)
for an individual in respect of whom a determination is made under subsection 51C(1) or 52G(1) of the Family Assistance Administration Act - a nil amount, to the extent that the determination relates to the session or sessions of care provided during that week.
S 84D amended by No 53 of 2008, s 3 and Sch 1 item 6, by inserting para (c) at the end, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 84D inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.
Subdivision BA - Child care rebate relating to child care benefit in substitution
History
Subdiv BA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Subdiv BA inserted by No 50 of 2009, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A).
SECTION 84DA
84DA
Amount of the child care rebate - relating to child care benefit in substitution
(Repealed by No 22 of 2017)
History
S 84DA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84DA formerly read:
SECTION 84DA Amount of the child care rebate - relating to child care benefit in substitution
84DA
If a determination of entitlement for child care rebate under section 65ECA of the Family Assistance Administration Act is in force in respect of:
(a)
a period (the
entitlement period
); and
(b)
an individual (the
substitute individual
), and a deceased individual, for child care provided by one or more approved child care services to a child during that period;
the amount of the rebate which the substitute individual is entitled to be paid in respect of the child for that period is worked out as follows:
Method statement
Step 1.
Work out the rebate periods. The entitlement period will be the
rebate period
if it is entirely within an income year. However, if the entitlement period is spread over 2 income years, the part of the entitlement period in each of those years will be a
rebate period
.
Step 2.
Work out the total amount of the deceased individual's approved child care fees for the child in each base week for the deceased individual and the child in each rebate period.
Step 3.
Work out the amount (if any) of the substituted individual's entitlement to child care benefit by single payment/in substitution for the care for the child in each base week for the deceased individual and the child in each rebate period.
Step 4.
Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the deceased individual was eligible to receive for the child in each base week for the deceased individual and the child in each rebate period.
Step 5.
Work out, for each rebate period, the lesser of the following amounts for the child:
(a) the amount worked out using the formula:
50% × (Step 2 amount − Step 3 amount − Step 4 amount)
(b) the child care rebate limit for the income year that includes the rebate period.
Add the results if there are 2 rebate periods.
Step 6.
The result is the amount of the substitute individual's child care rebate for the child for the entitlement period.
S 84DA inserted by No 50 of 2009, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A).
SECTION 84DB
84DB
Component of formula -
approved child care fees
(Repealed by No 22 of 2017)
History
S 84DB repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84DB formerly read:
SECTION 84DB Component of formula -
approved child care fees
General rule - approved child care fees for a base week for the deceased individual and a child
84DB(1)
For the purposes of section 84DA, the amount of the deceased individual's
approved child care fees
for a child in a base week for the deceased individual and the child is the amount of fees for which:
(a)
the deceased individual; or
(b)
the deceased individual's partner during the week;
is liable for care provided by an approved child care service or services for the child during the week. Subject to subsection (2), it does not matter whether there is any entitlement to child care benefit for that care.
Special rule if the week is also a base week for the deceased individual's partner for the child
84DB(2)
However, if the base week is also:
(a)
a base week for the deceased individual's partner and the child; or
(b)
a base week, for the purposes of section 84A, for the deceased individual's partner and the child;
the amount of the deceased individual's
approved child care fees
for the child in the base week is the amount of fees payable for care provided during the week that is covered by a determination mentioned in paragraph 84DC(c) in respect of the deceased individual and the child.
Disregard amounts passed on to reduce fees
84DB(3)
For the purposes of this section, disregard any amount passed on to the deceased individual under section 219B or section 219EA of the Family Assistance Administration Act.
History
S 84DB(3) amended by No 25 of 2011, s 3 and Sch 1 item 6, by inserting "or section 219EA", applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.
S 84DB inserted by No 50 of 2009, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A).
SECTION 84DC
84DC
Component of formula -
base week
(Repealed by No 22 of 2017)
History
S 84DC repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84DC formerly read:
SECTION 84DC Component of formula -
base week
84DC
For the purposes of section 84DA, a week is a
base week
for a deceased individual for a child in a rebate period if:
(a)
all or part of the week falls within the rebate period; and
(b)
care is provided by one or more approved child care services to the child during the week; and
(c)
the care is covered by:
(i)
a determination under section 53D of the Family Assistance Administration Act that the substitute individual is entitled to be paid child care benefit by single payment/in substitution because of the death of the deceased individual; or
(ii)
a determination under subsection 53E(1) of the Family Assistance Administration Act in relation to the substitute individual and the death of the deceased individual; and
(d)
paragraph 57F(1A)(c) (as affected by subsections 57F(2) and (3)) is satisfied for the week.
S 84DC inserted by No 50 of 2009, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A).
SECTION 84DD
84DD
Component of formula -
amount
of the substitute individual's entitlement to child care benefit
(Repealed by No 22 of 2017)
History
S 84DD repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84DD formerly read:
SECTION 84DD Component of formula -
amount
of the substitute individual's entitlement to child care benefit
84DD
The
amount
of a substitute individual's entitlement to child care benefit by single payment/in substitution for the care of a child in a base week for the deceased individual and the child in a rebate period is:
(a)
for a substitute individual in respect of whom a determination is made under section 53D of the Family Assistance Administration Act because of the death of the deceased individual - so much of the amount in which the substitute individual is determined to be entitled to be paid child care benefit for the rebate period as is attributable to that week; and
(b)
for a substitute individual in respect of whom a determination is made under subsection 53E(1) of that Act because of the death of the deceased individual - a nil amount, to the extent that the determination relates to the session or sessions of care provided during that week.
S 84DD inserted by No 50 of 2009, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A).
Subdivision C - Common components of each formula
History
Subdiv C repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Subdiv C title inserted by No 53 of 2008, s 3 and Sch 2 item 10, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 57EA.
SECTION 84E
84E
Component of each formula -Jobs Education and Training (JET) Child Care fee assistance
(Repealed by No 22 of 2017)
History
S 84E repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84E formerly read:
SECTION 84E Component of each formula -
Jobs Education and Training (JET) Child Care fee assistance
84E
For the purposes of sections 84AAA, 84AA, 84A and 84DA,
Jobs Education and Training (JET) Child Care fee assistance
, in relation to a week, means the payment of that name that is paid by the Commonwealth to the individual in respect of child care provided by one or more approved child care services to the child in the week.
Note:
The individual may be a deceased individual (see step 4 of the method statement in section 84DA).
S 84E renumbered from 84A by No 31 of 2014, s 3 and Sch 1 item 2, effective 24 June 2014.
S 84A substituted for 84E by No 25 of 2011, s 3 and Sch 1 item 7, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA. S 84E formerly read:
SECTION 84E Component of each formula -
Jobs Education and Training (JET) Child Care fee assistance
84E
For the purposes of sections 84AA, 84A and 84DA,
Jobs Education and Training (JET) Child Care fee assistance
means the payment of that name that is paid by the Commonwealth to the individual in respect of child care provided by one or more approved child care services to the child in the base week.
Note:
The individual may be a deceased individual (see step 4 of the method statement in section 84DA).
S 84E amended by No 50 of 2009, s 3 and Sch 2 items 8 and 9, by substituting ", 84A and 84DA" for "and 84A" and inserting the note at the end, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A).
S 84E amended by No 53 of 2008, s 3 and Sch 2 item 11, by inserting "For the purposes of sections 84AA and 84A," applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 57EA.
S 84E inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.
SECTION 84F
84F
Component of each formula -
child care rebate limit
(Repealed by No 22 of 2017)
History
S 84F repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84F formerly read:
SECTION 84F
SECTION 84F Component of each formula -
child care rebate limit
84F
For the purposes of sections 84AAA, 84AA, 84A and 84DA, the
child care rebate limit
is:
(a)-(e)
(Repealed by No 47 of 2016)
(ea)
for each of the income years ending on 30 June 2012, 30 June 2013, 30 June 2014, 30 June 2015, 30 June 2016 and 30 June 2017 - $7,500; and
(f)
for a later income year - the indexed amount substituted under Schedule 4 on 1 July of that later income year for the child care rebate limit for the previous income year.
History
S 84F amended by No 47 of 2016, s 3 and Sch 5 item 6, by repealing para (a) to (e), effective 6 May 2016. Para (a) to (e) formerly read:
(a)
for the income year ending on 30 June 2007 - $4,211; and
(b)
for the income year ending on 30 June 2008 - $4,354; and
(c)
for the income year ending on 30 June 2009 - $7,500; and
(d)
for the income year ending on 30 June 2010 - $7,778; and
(e)
for the income year ending on 30 June 2011 - $7,941; and
S 84F amended by No 66 of 2014, s 3 and Sch 1 item 1, by substituting ", 30 June 2014, 30 June 2015, 30 June 2016 and 30 June 2017" for "and 30 June 2014" in para (ea), effective 1 July 2014.
S 84F renumbered from s 84F(1) by No 96 of 2011, s 3 and Sch 1 items 1 and 2, by omitting "(1)" before "For the purposes of sections" and inserting para (d) to (f), effective 15 September 2011.
S 84F(1) amended by No 25 of 2011, s 3 and Sch 1 item 8, by inserting "84AAA,", applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.
S 84F(1) amended by No 50 of 2009, s 3 and Sch 2 item 10, by substituting ", 84A and 84DA" for "and 84A", applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A).
S 84F(1) amended by No 50 of 2009, s 3 and Sch 1 item 7, by substituting "
child care rebate limit
" for "
child care tax rebate limit
", effective 24 June 2009. For transitional provisions, see note under definition of "child care rebate" in s 3(1).
S 84F(1) amended by No 53 of 2008, s 3 and Sch 2 item 12, by substituting "For the purposes of sections 84AA and 84A, the" for "The", applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 57EA.
S 84F(1) amended by No 53 of 2008, s 3 and Sch 2 item 2, by inserting para (c), effective 1 July 2008.
84F(2)
(Repealed by No 96 of 2011)
History
S 84F(2) repealed by No 96 of 2011, s 3 and Sch 1 item 3, effective 15 September 2011. S 84F(2) formerly read:
84F(2)
The limit is indexed annually under Schedule 4 from 1 July 2009 onwards.
S 84F(2) amended by No 53 of 2008, s 3 and Sch 2 item 3, by substituting "1 July 2009" for "1 July 2008", effective 1 July 2008.
S 84F inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.
Division 4B - Rate of single income family supplement
History
Div 4B inserted by No 141 of 2011, s 3 and Sch 8 item 5, applicable in relation to the 2012-13 income year and later income years.
SECTION 84G
Rate of single income family supplement
84G(1)
An individual's rate of single income family supplement is worked out in accordance with this section.
84G(2)
For the purposes of this section:
(a)
the
main income earner
is:
(i)
if the individual is not a member of a couple - the individual; or
(ii)
if the individual is a member of a couple - the member of the couple whose taxable income for the income year is the highest (or the individual if those taxable incomes are equal); and
(b)
if the individual is a member of a couple - the
low income earner
is the member of the couple whose taxable income for the income year is the lowest (or the individual's partner if those taxable incomes are equal).
Annual rate
84G(3)
An individual's annual rate of single income family supplement is nil if the main income earner's taxable income for the income year (rounded down to the nearest dollar) is:
(a)
$68,000 or less; or
(b)
$150,000 or more.
84G(4)
An individual's annual rate of single income family supplement is worked out as follows if the main income earner's taxable income for the income year (rounded down to the nearest dollar) is more than $68,000 and less than $150,000:
Method statement
Step 1.
Work out the main income earner's taxable income (rounded down to the nearest dollar).
Step 2.
Reduce the amount at step 1 by $68,000.
Step 3.
Multiply the amount worked out at step 2 by 0.025.
Step 4.
If the amount at step 3 is less than or equal to $300, the provisional component is the amount at step 3.
Step 5.
If the amount at step 3 is more than $300, the provisional component is:
(a) if the main income earner's taxable income exceeds $80,000 and is less than or equal to $120,000 - $300; or
(b) if the main income earner's taxable income exceeds $120,000 - $300 less $0.01 for each dollar of the excess.
Step 6.
If the individual is not a member of a couple - the individual's annual rate of single income family supplement is the provisional component.
Step 7.
If the individual is a member of a couple - the individual's annual rate of single income family supplement is the provisional component less any reduction under step 8.
Step 8.
If the low income earner's taxable income for the income year (rounded down to the nearest dollar) exceeds $16,000, the provisional component is reduced (but not below nil) by $0.15 for each dollar of the excess.
Daily rate
84G(5)
The daily rate of single income family supplement is the annual rate divided by 365 and rounded up to the nearest cent.
History
S 84G(5) substituted by No 154 of 2012, s 3 and Sch 6 item 1, effective 1 July 2012. S 84G(5) formerly read:
Daily rate
84G(5)
The daily rate of single income family supplement is the annual rate divided by 365 and rounded to the nearest cent (rounding 0.5 cents upwards). If the daily rate before rounding is above nil and below half a cent, round up to 1 cent.
History
S 84G inserted by No 141 of 2011, s 3 and Sch 8 item 5, applicable in relation to the 2012-13 income year and later income years.
SECTION 84GA
84GA
Sharing single income family supplement between members of a couple in a blended family
If the Secretary determines under section 57GC an individual's percentage of the single income family supplement for qualifying children of the individual, the individual's annual rate of single income family supplement is that percentage of the rate that would otherwise apply.
History
S 84GA inserted by No 141 of 2011, s 3 and Sch 8 item 5, applicable in relation to the 2012-13 income year and later income years.
SECTION 84GB
84GB
Sharing single income family supplement between separated members of a couple for period before separation
If the Secretary determines under section
57GD an individual's percentage of the single income family supplement for a qualifying child or children of the individual for a period, the individual's annual rate of single income family supplement for that period is that percentage of the rate that would otherwise apply for the period.
History
S 84GB inserted by No 141 of 2011, s 3 and Sch 8 item 5, applicable in relation to the 2012-13 income year and later income years.
Division 5 - Indexation
History
Div 5 inserted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10.
SECTION 85
85
Indexation of amounts
Schedule
4 provides for the indexation of certain amounts used in working out rates of family assistance.
85(2)
(Repealed by No 70 of 2013)
History
S 85(2) repealed by No 70 of 2013, s 3 and Sch 2A item 24, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. S 85(2) formerly read:
85(2)
Schedule 4 also provides for the indexation of amounts of baby bonus.
S 85(2) amended by No 49 of 2012, s 3 and Sch 1 item 12, by omitting "and maternity immunisation allowance" after "baby bonus", effective 1 July 2012. For transitional and application provisions see note under s 61B.
S 85 amended by No 82 of 2007, s 3 and Sch 6 item 22, by substituting "baby bonus" for "maternity payment", applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 85(2) inserted by No 59 of 2004, s 3 and Sch 2 item 9, effective 1 July 2004.
History
S 85(1) renumbered as s 85 by No 70 of 2013, s 3 and Sch 2A item 23, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A.
S 85 inserted by No 45 of 2000, s 3 and Sch 1 item 55. For transitional provisions see note under s 10.
PART 4A - CHILD CARE SUBSIDY
History
Pt 4A inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018. No 22 of 2017, s 3 and Sch 4 contain the following application, saving and transitional provisions:
Schedule 4 - Application, saving and transitional provisions
Part 1 - Introduction
1 Definitions
1
In this Schedule:
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.
commencement day
means 2 July 2018.
Note:
Schedule 1 commences on 2 July 2018.
pre-commencement period
means the period commencing on 1 January 2018 and ending on 1 July 2018.
Part 2 - Child care subsidy and additional child care subsidy
2 Commencement of child care subsidy and additional child care subsidy
2
A person can only be eligible for child care subsidy or additional child care subsidy for a session of care provided on or after the commencement day.
3 Deemed claims for CCS
3
An individual is taken to have made a claim in respect of a child for CCS, in accordance with Division 2 of Part 3A of the Administration Act, if, immediately before the commencement day:
(a)
a determination is in effect under section 50F of the Administration Act, that the individual is conditionally eligible under section 42 of the Assistance Act in respect of the child; or
(b)
the individual has made an effective claim for child care benefit on which the Secretary has not yet made a determination.
4 Pre-commencement claims etc. for CCS
(1)
The following things may be done during the pre-commencement period, for the purposes of ensuring that amounts of CCS and ACCS, and amounts under section 67EB of the Administration Act, can be paid promptly for weeks commencing on and after the commencement day:
(a)
individuals may make claims for CCS, as if the amendments made by Schedule 1 were in force;
(b)
the Secretary may exercise powers and perform functions under Part 4A of the Assistance Act and Part 3A of the Administration Act as inserted by Schedule 1, and under Part 6 of the Administration Act as amended by Schedule 1, as if the amendments made by Schedule 1 were in force.
(2)
Subitem (1) does not limit the operation of section 4 of the Acts Interpretation Act 1901.
(3)
To avoid doubt, subitem (1) is subject to item 2.
5 Indexation of various amounts
(1)
This item applies in relation to any of the following amounts (an
unindexed amount
), as specified in the Assistance Act as in force on the commencement day:
(a)
lower income threshold;
(b)
CCS hourly rate cap;
(c)
annual cap.
(2)
The Assistance Act, as amended by this Act, applies, on and after the commencement day, in relation to an unindexed amount, as if the amount (the
indexed amount
) worked out as provided by subitem (3) were substituted for the unindexed amount.
(3)
The indexed amount to be substituted is the amount that would have been substituted for the unindexed amount on 1 July 2018 under subclause 4(1) of Schedule 4 to the Assistance Act if:
(a)
Schedule 1 to this Act had commenced on 3 July 2017; and
(b)
the first indexation of the unindexed amount had taken place on 1 July 2018.
Note:
For the indexation method provided by the Assistance Act in relation to these amounts, see items 18, 19 and 20 of the table in subclause 3(1) of Schedule 4 to the Assistance Act (as amended by this Act) and related provisions in Part 2 of Schedule 4 to that Act.
(4)
The first indexation of an indexed amount after the commencement day is to take place on 1 July 2019.
6 Requirement for enrolments to be in writing
6
References in the Assistance Act and the Administration Act to a complying written arrangement include references to an arrangement:
(a)
in force immediately before the commencement day; and
(b)
under which a child was enrolled for care by an approved child care service within the meaning of the Administration Act as in force immediately before the commencement day.
Part 3 - Child care benefit and child care rebate
7 End of child care benefit and child care rebate
7
No person can be eligible for child care benefit or child care rebate for care, or a session of care, provided on or after the commencement day.
8 Saving of law in relation to child care benefit and child care rebate
(1)
The following Acts and instruments continue in force, on and after the commencement day, in relation to child care benefit or child care rebate for which a person was eligible before the commencement day, subject to any modifications prescribed by rules made under item 12 (together these are the
continued law
):
(a)
the Assistance Act, as in force immediately before the commencement day;
(b)
the Administration Act, as in force immediately before the commencement day;
(c)
an instrument (whether legislative or administrative) in force for the purposes of the Assistance Act or the Administration Act immediately before the commencement day;
(d)
any other Act amended by this Act, as in force immediately before the commencement day.
(2)
Without limitation, subitem (1) has the following effects:
(a)
a person may make a claim for child care benefit or child care rebate on or after the commencement day, in relation to a session of care provided before the commencement day;
(b)
the Secretary must make determinations on and after the commencement day of eligibility for, and entitlement to be paid, child care benefit or child care rebate in respect of sessions of care provided before the commencement day;
(c)
payments must be made on and after the commencement day of, or in relation to, child care benefit and child care rebate for which a person was eligible before the commencement day;
(d)
the person continues to be liable for any debt to the Commonwealth incurred before the commencement day;
(e)
the person may incur a debt to the Commonwealth after the commencement day in relation to payments made to the person before, on or after the commencement day;
(f)
any such debts may be recovered on or after the commencement day in accordance with the continued law;
(g)
decisions in relation to child care benefit and child care rebate that are reviewable may be reviewed on and after the commencement day in accordance with the continued law.
(3)
Subitem (1) does not apply to the extent of any inconsistency with another provision of this Schedule.
(4)
Subitem (1) does not limit the operation of section 7 of the Acts Interpretation Act 1901 in relation to the repeals made by Schedule 1 to this Act.
Part 4 - Providers of child care services
9 Deemed approval of operators of existing approved child care services
(1)
If, immediately before the commencement day, a person is the operator of an approved child care service within the meaning of the Administration Act as then in force, then, on and after the commencement day:
(a)
the person is taken to be:
(i)
an approved provider within the meaning of the Administration Act; and
(ii)
approved in respect of the service; and
(b)
the service is taken to be a service of a type determined by the Secretary under subitem (2).
(2)
For paragraph (1)(b), the Secretary may, by instrument, determine an approved child care service within the meaning of the Administration Act as in force immediately before the commencement day to be a service of one of the following types, as described in the table in subclause 2(3) of Schedule 2 to the Assistance Act (CCS hourly rate cap):
(a)
a centre-based day care service;
(b)
a family day care service;
(c)
an outside school hours care service;
(d)
a type of service prescribed by the Minister's rules for the purposes of item 4 of that table.
(3)
An instrument made under subitem (2):
(a)
is not a legislative instrument if it is expressed to apply in relation to a particular approved child care service; and
(b)
is a legislative instrument if it is expressed to apply in relation to a class of approved child care services.
(4)
If, immediately before the commencement day, the approval of a child care service is suspended under Part 8 of the Administration Act, then, on and from the commencement day:
(a)
the approval of the operator of the service under subitem (1) is taken to be suspended in respect of the service; and
(b)
the Secretary may deal with the operator in respect of the service in accordance with the Administration Act as amended by this Act.
10 Saving of law in relation to approved providers
(1)
The following Acts and instruments continue in force, on and after the commencement day, subject to any modifications prescribed by rules made under item 12 (together these are the
continued law
), in relation to things done, or matters arising, before the commencement day in relation to a person mentioned in subitem 9(1):
(a)
the Assistance Act, as in force immediately before the commencement day;
(b)
the Administration Act, as in force immediately before the commencement day;
(c)
an instrument (whether legislative or administrative) in force for the purposes of the Assistance Act or the Administration Act immediately before the commencement day;
(d)
any other Act amended by this Act, as in force immediately before thecommencement day.
(2)
Without limitation, subitem (1) has the following effects:
(a)
the person must continue to comply with the continued law in relation to care provided before the commencement day;
(b)
the person continues to be liable for any debt to the Commonwealth incurred before the commencement day;
(c)
the person may incur a debt to the Commonwealth after the commencement day in relation to payments made to the person before, on or after the commencement day;
(d)
any such debts may be recovered on or after the commencement day in accordance with the continued law;
(e)
decisions in relation to the person that are reviewable may be reviewed on and after the commencement day in accordance with the continued law.
Part 5 - Miscellaneous
…
12 Transitional rules
(1)
The Minister may make rules prescribing matters:
(a)
required or permitted by this Act to be prescribed by the rules; or
(b)
necessary or convenient to be prescribed for carrying out or giving effect to this Act.
(2)
In particular, rules may be made prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to:
(a)
the amendments or repeals made by any Schedule to this Act; or
(b)
the enactment of this Act.
(3)
Rules made within 2 years after the commencement day may provide that this Act or any other Act or instrument has effect with any modifications prescribed by the rules.
(4)
Subsection 12(2) of the Legislation Act 2003 does not apply in relation to a provision of the rules if:
(a)
the rules are registered within 2 years after the commencement day; and
(b)
the provision is taken to commence before the day the rules are registered, but on or after the commencement day.
(5)
However, if:
(a)
rules are registered to which paragraph (4)(a) and (b) applies; and
(b)
a person engaged in conduct before the day the rules were registered; and
(c)
but for any retrospective effect of the rules, the conduct would not have contravened a provision of this Act, or another Act or instrument;
then a court must not convict the person of an offence, or impose a pecuniary penalty, in relation to the conduct on the grounds that it contravened a provision of this Act or another Act or instrument.
(6)
This Schedule does not limit the rules that may be made under this item.
Division 1 - Introduction
History
Div 1 inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85AA
Simplified outline of this Part
An individual whose child is attending a child care service may be eligible for child care subsidy (CCS) in relation to the fees charged by the service.
In some circumstances, the individual may be eligible for additional child care subsidy (ACCS) instead.
The child care service must be approved and the individual must meet the eligibility criteria for CCS or ACCS.
Generally, for CCS, the eligibility criteria relate to the child's relationship to the individual, the child's age and immunisation status and the individual's residency status.
For ACCS, the individual must be eligible for CCS and meet some additional criteria.
The approved provider of a child care service may be eligible for ACCS (child wellbeing) (relating to a child at risk of serious abuse or neglect) when there is no eligible individual, if the service is approved and certain additional criteria are met.
History
S 85AA inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85AB
Constitutional basis
85AB(1)
Without limitation, the provisions of this Act and the Family Assistance Administration Act in relation to child care subsidy and additional child care subsidy (including provisions in relation to approved providers) rely on:
(a)
the Commonwealth's legislative powers under paragraphs 51(xxiiiA), (xxix) and (xxxix) of the Constitution; and
(b)
any implied legislative powers of the Commonwealth.
85AB(2)
For the purposes of reliance on paragraph 51(xxix) of the Constitution and without limitation, the provisions of this Act and the Family Assistance Administration Act in relation to child care subsidy and additional child care subsidy (including provisions in relation to approved providers) are intended to give effect to the Convention on the Rights of the Child done at New York on 20 November 1989.
Note:
The Convention on the Rights of the Child is in Australian Treaty Series 1991 No. 4 ([1991] ATS 4) and could in 2017 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
History
S 85AB inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
Division 2 - Eligibility for child care subsidy
History
Div 2 inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85BA
Eligibility for CCS
85BA(1)
An individual is eligible for CCS for a session of care provided by an approved child care service to a child if:
(a)
at the time the session of care is provided:
(i)
the child is an FTB child, or a regular care child, of the individual or the individual's partner; and
(ii)
the child is 13 or under and does not attend secondary school, or the requirements covered by subsection (2) are satisfied; and
(iii)
the child meets the immunisation requirements in section 6; and
(iv)
the individual, or the individual's partner, meets the residency requirements in section 85BB; and
(b)
the individual, or the individual's partner, has incurred a liability to pay for the session of care under a complying written arrangement; and
(c)
the session of care:
(i)
is provided in Australia; and
(ii)
is not provided as part of the compulsory education program in the State or Territory where the care is provided; and
(iii)
is not provided in circumstances prescribed by the Minister's rules; and
(d)
Division
5 does not prevent the individual being eligible for CCS for the session of care; and
Note:
Complying written arrangement
is defined in subsection 200B(3) of the Family Assistance Administration Act.
(e)
if the session of care is provided by an approved child care service of a kind prescribed by the Minister's rules - the Secretary determines that the requirements prescribed by the Minister's rules in relation to that kind of service are met.
History
S 85BA(1) amended by No 125 of 2019, s 3 and Sch 1 item 11, by inserting para (e), effective 16 December 2019.
85BA(2)
For the purposes of subparagraph (1)(a)(ii), the requirements covered by this subsection are that:
(a)
the child is a member of a class prescribed by the Minister's rules; and
(b)
the individual and the approved child care service satisfy any conditions prescribed by the Minister's rules in relation to the child.
85BA(2A)
To avoid doubt, circumstances prescribed by the Minister's rules for the purposes of subparagraph (1)(c)(iii) may include circumstances relating to an emergency or disaster.
Note:
Emergency or disaster
is defined in subsection 205C(2) of the Family Assistance Administration Act.
History
S 85BA(2A) inserted by No 26 of 2021, s 3 and Sch 1 item 1, effective 27 March 2021.
85BA(3)
A determination under paragraph (1)(e) is not a legislative instrument.
History
S 85BA(3) inserted by No 125 of 2019, s 3 and Sch 1 item 12, effective 16 December 2019.
History
S 85BA inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85BB
Residency requirements
85BB(1)
For the purposes of subparagraph
85BA(1)(a)(iv), an individual or the individual's partner meets the residency requirements at a time if, at that time, the individual or partner:
(a)
is an Australian resident; or
(b)
is a special category visa holder residing in Australia; or
(c)
satisfies subsection
(2) or
(3) of this section; or
(d)
is undertaking a course of study in Australia and receiving financial assistance directly from the Commonwealth for the purpose of undertaking that study.
History
S 85BB(1) amended by No 100 of 2023, s 3 and Sch 2 item 13, by inserting "or (3)" in para (c), applicable in relation to a session of care provided on or after 28 November 2023, whether the individual or partner starts to satisfy subsection 85BB(3) of that Act before, on or after 28 November 2023.
Visa holders who may qualify for special benefit
85BB(2)
The individual or the individual's partner satisfies this subsection if the individual or partner:
(a)
is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the
Social Security Act 1991; and
(b)
is either in Australia or temporarily absent from Australia for no more than 6 weeks on an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.
Visa holders connected with the Pacific Australia Labour Mobility scheme
85BB(3)
An individual or the individual's partner satisfies this subsection if:
(a)
the individual or partner is the holder of:
(i)
a visa referred to in the regulations under the Migration Act 1958 as a Subclass 403 (Temporary Work (International Relations)) visa; or
(ii)
a visa of a kind determined under subsection (4) of this section for the purposes of this subparagraph; and
(b)
either:
(i)
the individual or partner is a participant, as a worker, in the scheme known as the Pacific Australia Labour Mobility scheme; or
(ii)
the visa is granted on the basis that the individual or partner is a member of the family unit (within the meaning of the Migration Act 1958) of such a participant; and
(c)
the individual or partner is in a class of persons determined under subsection
(4).
History
S 85BB(3) inserted by No 100 of 2023, s 3 and Sch 2 item 15, applicable in relation to a session of care provided on or after 28 November 2023, whether the individual or partner starts to satisfy subsection 85BB(3) of that Act before, on or after 28 November 2023.
85BB(4)
The Minister may, by legislative instrument, determine:
(a)
kinds of visas for the purposes of subparagraph
(3)(a)(ii) (subject to subsection
(5)); and
(b)
classes of persons for the purposes of paragraph
(3)(c).
History
S 85BB(4) inserted by No 100 of 2023, s 3 and Sch 2 item 15, applicable in relation to a session of care provided on or after 28 November 2023, whether the individual or partner starts to satisfy subsection 85BB(3) of that Act before, on or after 28 November 2023.
85BB(5)
The Minister must not determine a kind of visa under paragraph
(4)(a) unless the Minister has been advised by the Minister administering the
Migration Act 1958 (the
Immigration Minister
) that, in the opinion of the Immigration Minister:
(a)
the kind of visa has replaced or will replace:
(i)
the kind of visa mentioned in subparagraph (3)(a)(i); or
(ii)
a kind of visa previously determined under paragraph (4)(a); and
(b)
the replacement kind of visa is intended to give the same benefits as the replaced kind of visa.
History
S 85BB(5) inserted by No 100 of 2023, s 3 and Sch 2 item 15, applicable in relation to a session of care provided on or after 28 November 2023, whether theindividual or partner starts to satisfy subsection 85BB(3) of that Act before, on or after 28 November 2023.
85BB(6)
Without limiting paragraph
(4)(b), a class of persons may be determined under that paragraph by reference to the fact that a person holds a visa of a specified kind.
Example:
A visa of a kind referred to in a specified way in the regulations under the Migration Act 1958 or that permits the holder to stay in Australia for at least a specified period.
History
S 85BB(6) inserted by No 100 of 2023, s 3 and Sch 2 item 15, applicable in relation to a session of care provided on or after 28 November 2023, whether the individual or partner starts to satisfy subsection 85BB(3) of that Act before, on or after 28 November 2023.
History
S 85BB inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
Division 3 - Eligibility for additional child care subsidy
History
Div 3 inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
Subdivision A - Eligibility for ACCS (child wellbeing)
History
Subdiv A inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85CA
Eligibility for ACCS (child wellbeing)
Eligibility of individual
85CA(1)
An individual is eligible for ACCS for a session of care provided by an approved child care service to a child if:
(a)
the individual is eligible for CCS for the session of care; and
(b)
either of the following is in effect in relation to the child for the week in which the session of care is provided:
(i)
a certificate given by the approved provider of the service under section 85CB;
(ii)
a determination made by the Secretary under section 85CE; and
(c)
Division
5 does not prevent the individual being eligible for ACCS (child wellbeing) for the session of care.
Eligibility of approved provider
85CA(2)
The approved provider of an approved child care service is eligible for ACCS for a session of care provided by the service to a child if:
(a)
either of the following is in effect in relation to the child for the week in which the session of care is provided:
(i)
a certificate given by the provider under section 85CB;
(ii)
a determination made by the Secretary under section 85CE; and
(b)
at the time the session of care is provided:
(i)
the provider is not able to identify an individual who is eligible for CCS for the session of care; or
(ii)
the child is a member of a class prescribed by the Minister's rules; and
(ba)
at the time the session of care is provided:
(i)
the child is 13 or under and does not attend secondary school, or the requirements covered by subsection (3) are satisfied; and
(ii)
the child meets the immunisation requirements in section 6; and
(c)
the session:
(i)
is provided in Australia; and
(ii)
is not provided as part of the compulsory education program in the State or Territory where the care is provided; and
(iii)
is not provided in circumstances prescribed by Minister's rules made for the purposes of subparagraph 85BA(1)(c)(iii); and
(d)
Division 5 does not prevent the provider being eligible for ACCS (child wellbeing) for the session of care.
History
S 85CA(2) amended by No 84 of 2020, s 3 and Sch 1 item 1, by substituting para (b) and (ba) for para (b), effective 1 July 2021. Para (b) formerly read:
(b)
at the time the session of care is provided:
(i)
the provider is not able to identify an individual who is eligible for CCS for the session of care; and
(ii)
the child is 13 or under and does not attend secondary school, or the requirements covered by subsection (3) are satisfied; and
(iii)
the child meets the immunisation requirements in section 6; and
S 85CA(2) amended by No 125 of 2019, s 3 and Sch 1 item 13, by substituting "CCS" for "ACCS (child wellbeing)" in para (b)(i), effective 16 December 2019.
85CA(3)
For the purposes of subparagraph
(2)(ba)(i), the requirements covered by this subsection are that:
(a)
the child is a member of a class prescribed by the Minister's rules; and
(b)
the approved child care service satisfies any conditions prescribed by the Minister's rules in relation to the child.
History
S 85CA(3) amended by No 84 of 2020, s 3 and Sch 1 item 2, by substituting "(2)(ba)(i)" for "(2)(b)(ii)", effective 1 July 2021.
Child at risk of serious abuse or neglect
85CA(4)
The Minister's rules may prescribe circumstances in which a child is or is not taken to be at risk of serious abuse or neglect.
History
S 85CA inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85CB
Certification for ACCS (child wellbeing)
85CB(1)
The approved provider of an approved child care service may, if it considers that a child is or was at risk of serious abuse or neglect on a day (an
at risk day
), give the Secretary a certificate to that effect.
Note:
If the provider gives a certificate under this section, it must give notice to an appropriate State/Territory support agency in accordance with section 204K of the Family Assistance Administration Act.
History
S 85CB(1) amended by No 125 of 2019, s 3 and Sch 1 item 14, by substituting "appropriate State/Territory support agency" for "appropriate State/Territory body" in the note, effective 16 December 2019.
85CB(2)
The certificate must:
(a)
be given in a form and manner approved by the Secretary; and
(b)
contain the information, and be accompanied by the documents, required by the Secretary; and
(c)
specify the day it takes effect (which must be the Monday of a week that includes an at risk day and cannot be more than 28 days before the certificate is given); and
(d)
specify the whole weeks for which it has effect (which must be weeks that include an at riskday); and
(e)
identify the service to which, and the child to whom, it relates; and
(f)
include any other matters prescribed by the Secretary's rules.
85CB(2A)
The Secretary may extend the period of 28 days referred to in paragraph
(2)(c), to a period of no more than 13 weeks, if the Secretary is satisfied that an exceptional circumstance prescribed by the Minister's rules exists.
History
S 85CB(2A) inserted by No 84 of 2020, s 3 and Sch 1 item 3, effective 1 July 2021.
85CB(3)
A certificate given by an approved provider does not take effect if the certificate would have the effect that, in any period of 12 months, certificates given by the provider in relation to a particular child and a particular service would be in effect for more than 6 weeks (disregarding any days on which the provider's approval is suspended, or suspended in respect of the service).
85CB(4)
A certificate given by an approved provider does not take effect if the certificate would have the result that any certificates given by the provider, together with any determinations made under section
85CE, that are in effect on any day of the first week in which the certificate takes effect, would be in effect in relation to more than the percentage of children for whom the service is providing care specified in a determination made under subsection
(4A).
History
S 85CB(4) substituted by No 125 of 2019, s 3 and Sch 1 item 89, effective 13 July 2020. S 85CB(4) formerly read:
85CB(4)
A certificate given by an approved provider does not take effect if the certificate would have the result that, on any particular day during the first week in which the certificate takes effect, certificates given by the provider, together with any determinations made on application by the provider under section 85CE, would be in effect in relation to more than the following percentage of children for whom the service is providing care that day:
(a)
50%;
(b)
if the Secretary's rules prescribe a different percentage and paragraph (c) does not apply - the prescribed percentage;
(c)
if the Secretary determines that it is appropriate to the circumstances of the service, and makes a written determination to that effect that applies on the day - the percentage specified in the determination.
85CB(4A)
For the purposes of subsection
(4), if the Secretary determines that it is appropriate to the circumstances of the service, the Secretary may make a written determination specifying:
(a)
a percentage of children for whom the service is providing care; and
(b)
the period for which the determination is to have effect.
History
S 85CB(4A) inserted by No 125 of 2019, s 3 and Sch 1 item 89, effective 13 July 2020.
85CB(5)
A certificate given by an approved provider does not take effect if a circumstance prescribed by the Minister's rules exists in relation to any or all of the provider, the service or the child.
85CB(6)
A determination made under subsection
(4A) is not a legislative instrument.
History
S 85CB(6) amended by No 125 of 2019, s 3 and Sch 1 item 90, by substituting "subsection (4A)" for "paragraph (4)(c)", effective 13 July 2020.
History
S 85CB inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85CC
Cancellation of certificate by approved provider
85CC(1)
If:
(a)
a certificate given by an approved provider under section
85CB in relation to a child is in effect for a week; and
(b)
the provider considers that the child is not at any risk of serious abuse or neglect during the week; and
(c)
the time for varying, substituting or withdrawing the report under subsection
204B(6) (requirement to report about children for whom care is provided) of the Family Assistance Administration Act for the first week for which the certificate has effect has not expired;
the provider must, by written notice given to the Secretary, cancel the certificate.
85CC(2)
If the provider cancels a certificate, the certificate is taken never to have been in effect.
85CC(3)
The provider may cancel a certificate even if the certificate has ceased to have effect.
85CC(4)
Despite paragraph
85CB(2)(c), if:
(a)
the provider cancels a certificate in relation to a child under this section (the
original certificate
); and
(b)
the provider then gives a certificate under section
85CB in relation to the child for one or more weeks for which the original certificate was specified to have effect (the
replacement certificate
);
the replacement certificate may take effect more than 28 days before the replacement certificate is given but no earlier than the day the original certificate took effect.
History
S 85CC inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85CD
Variation and cancellation of certificates by Secretary
85CD(1)
If:
(a)
a certificate given by an approved provider under section
85CB in relation to a child is in effect for a week; and
(b)
the Secretary considers that the child is not at any risk of serious abuse or neglect during the week;
the Secretary may, by written notice given to the provider, cancel or vary the certificate so that the certificate is not in effect for the week.
85CD(2)
If the Secretary cancels the certificate, the certificate ceases to have effect on the day specified in the notice (which must be a Monday and may be earlier than the day the notice is given).
85CD(3)
If the Secretary varies the certificate, the certificate is varied as specified in the notice with effect from the day specified in the notice (which must be a Monday and may be earlier than the day the notice is given).
85CD(4)
The Secretary may cancel or vary a certificate even if the certificate has ceased to have effect.
History
S 85CD inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85CE
Determination for ACCS (child wellbeing)
85CE(1)
An approved provider may apply to the Secretary for a determination under this section if the provider:
(a)
considers that a child is or was at risk of serious abuse or neglect at the time an approved child care service of the provider provides or provided a session of care to the child; and
(b)
is unable to give a certificate because of subsection
85CB(3) or
(4).
Note:
Before making the application, the provider must give notice to an appropriate State/Territory support agency in accordance with section 204K of the Family Assistance Administration Act.
History
S 85CE(1) amended by No 125 of 2019, s 3 and Sch 1 item 15, by substituting "appropriate State/Territory support agency" for "appropriate State/Territory body" in the note, effective 16 December 2019.
85CE(2)
The application must:
(a)
be made in a form and manner approved by the Secretary; and
(b)
contain the information, and be accompanied by the documents, required by the Secretary.
85CE(3)
The Secretary must, no later than 28 days after the day the application is made:
(a)
if satisfied that the child is or was at risk of serious abuse or neglect on a day (an at
risk day
) - make a written determination to that effect; and
(b)
otherwise - refuse the application.
Note:
Persons whose interests are affected by the decision must be notified of the decision and of their right to have it reviewed (see section 266 of the ART Act).
History
S 85CE(3) amended by No 38 of 2024, s 3 and Sch 3 item 208, by substituting "section 266 of the ART Act" for "section 27A of the AAT Act" in the note, effective 14 October 2024.
85CE(4)
(Repealed by No 38 of 2024)
History
S 85CE(4) repealed by No 38 of 2024, s 3 and Sch 3 item 1, effective 14 October 2024. S 85CE(4) formerly read:
85CE(4)
If the Secretary neither makes a determination nor refuses the application by the end of the 28 days after the day the application was made, the Secretary is taken at that time to have refused the application. Subsection 27A(1) of the AAT Act does not apply to such a refusal.
Note:
This means the Secretary is not required to give notice of the refusal.
85CE(5)
A determination made under this section must:
(a)
specify the day it takes effect, which must be the Monday of a week that includes an at risk day and cannot be more than 28 days before the application was made; and
(b)
specify the whole weeks for which it has effect, which:
(i)
must be weeks that include an at risk day; and
(ii)
unless subsection (5A) applies - cannot exceed 13 weeks; and
(c)
identify the child to whom it relates.
History
S 85CE(5) amended by No 84 of 2020, s 3 and Sch 1 item 4, by inserting "unless subsection (5A) applies-" in para (b)(ii), effective 1 July 2021.
85CE(5A)
If the child is a member of a class prescribed by the Minister's rules for the purposes of subparagraph
85CA(2)(b)(ii), the unbroken period of weeks for which the determination and any of the following have effect cannot exceed 13 weeks:
(a)
a certificate given by the provider under section
85CB in relation to the child;
(b)
one or more other determinations under this section that relate to the child.
History
S 85CE(5A) inserted by No 84 of 2020, s 3 and Sch 1 item 5, effective 1 July 2021.
85CE(5B)
The Secretary may extend the period of 28 days referred to in paragraph
(5)(a), to a period of no more than 13 weeks, if the Secretary is satisfied that an exceptional circumstance prescribed by the Minister's rules exists.
History
S 85CE(5B) inserted by No 84 of 2020, s 3 and Sch 1 item 5, effective 1 July 2021.
85CE(5C)
The Secretary may extend the period of 13 weeks referred to in subparagraph
(5)(b)(ii), to a period of no more than 52 weeks, if the Secretary is satisfied that a circumstance prescribed by the Minister's rules exists in relation to the child.
History
S 85CE(5C) amended by No 26 of 2021, s 3 and Sch 1 item 30, by substituting "52 weeks" for "12 months", effective 1 July 2021.
S 85CE(5C) inserted by No 84 of 2020, s 3 and Sch 1 item 5, effective 1 July 2021.
85CE(6)
If:
(a)
a determination made under this section is in effect in relation to a child; and
(b)
the Secretary is satisfied that the child will still be at risk of serious abuse or neglect after the determination ceases to have effect;
the Secretary may make a written determination accordingly to take effect on the Monday immediately after the earlier determination ceases to have effect.
85CE(7)
A determination made under this section is not a legislative instrument.
History
S 85CE inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85CF
Variation and revocation of determinations
85CF(1)
If:
(a)
a determination made under section
85CE in relation to a child is in effect for a week; and
(b)
the Secretary considers that the child is not at any risk of serious abuse or neglect during the week;
the Secretary may, by written notice given in accordance with subsection (2), cancel or vary the determination so that the determination is not in effect for the week.
85CF(2)
The Secretary must give the written notice to the approved provider that made the application for the determination, or, if there has been more than one consecutive such determination, for the first determination in the series.
Note:
Persons whose interests are affected by the decision must be notified of the decision and of their right to have it reviewed (see section 266 of the ART Act).
History
S 85CF(2) amended by No 38 of 2024, s 3 and Sch 3 item 208, by substituting "section 266 of the ART Act" for "section 27A of the AAT Act" in the note, effective 14 October 2024.
85CF(3)
If the Secretary revokes a determination, the determination ceases to have effect on the day specified in the notice (which must be a Monday and may be earlier than the day the notice is given).
85CF(4)
If the Secretary varies a determination, the determination is varied as specified in the notice with effect from the day specified in the notice (which must be a Monday and may be earlier than the day the notice is given).
85CF(5)
The Secretary may vary or revoke a determination even if the determination has ceased to have effect.
History
S 85CF inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
Subdivision B - Eligibility for ACCS (temporary financial hardship)
History
Subdiv B inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85CG
Eligibility for ACCS (temporary financial hardship)
85CG(1)
An individual is eligible for ACCS for a session of care provided by an approved child care service to a child if:
(a)
the individual is eligible for CCS for the session of care; and
(b)
a determination of temporary financial hardship made by the Secretary under section
85CH is in effect in relation to the individual for the week in which the session of care is provided; and
(c)
Division
5 does not prevent the individual being eligible for ACCS (temporary financial hardship) for the session.
Temporary financial hardship
85CG(2)
The Minister's rules may prescribe circumstances in which an individual is taken to be experiencing temporary financial hardship.
History
S 85CG inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85CH
Determination of temporary financial hardship
Determinations on own initiative or on application
85CH(1)
The Secretary may make a determination that an individual is experiencing temporary financial hardship:
(a)
on application by the individual in accordance with this section; or
(b)
on the Secretary's own initiative, if the Secretary is satisfied that a circumstance prescribed by the Minister's rules for the purposes of subsection
85CG(2) (temporary financial hardship) exists in relation to the individual.
Applications
85CH(2)
An individual may apply to the Secretary for a determination under this section, if the individual considers that a circumstance prescribed by the Minister's rules for the purposes of subsection
85CG(2) (temporary financial hardship) exists in relation to the individual.
85CH(3)
The application must:
(a)
be made in a form and manner approved by the Secretary; and
(b)
contain the information, and be accompanied by the documents, required by the Secretary.
85CH(4)
The Secretary must, no later than 28 days after the day the application is made:
(a)
if satisfied that a circumstance prescribed by the Minister's rules for the purposes of subsection
85CG(2) (temporary financial hardship) exists in relation to the individual - make the determination referred to in subsection
(1); and
(b)
otherwise - refuse the application.
Note:
Persons whose interests are affected by the decision must be notified of the decision and of their right to have it reviewed (see section 266 of the ART Act).
History
S 85CH(4) amended by No 38 of 2024, s 3 and Sch 3 item 208, by substituting "section 266 of the ART Act" for "section 27A of the AAT Act" in the note, effective 14 October 2024.
85CH(5)
(Repealed by No 38 of 2024)
History
S 85CH(5) repealed by No 38 of 2024, s 3 and Sch 3 item 2, effective 14 October 2024. S 85CH(5) formerly read:
85CH(5)
If the Secretary neither makes a determination nor refuses the application by the end of the 28 days after the day the application was made, the Secretary is taken at that time to have refused the application. Subsection 27A(1) of the AAT Act does not apply to such a refusal.
Note:
This means the Secretary is not required to give notice of the refusal.
Content etc. of determinations
85CH(6)
A determination made under this section must:
(a)
specify the day it takes effect, which must be a Monday and cannot be more than 28 days before:
(i)
if made on application - the application was made; or
(ii)
otherwise - the determination was made; and
(b)
specify the whole weeks for which it has effect; and
(c)
identify the child to whom it relates; and
(d)
identify the individual concerned and the reason why the circumstance causing the temporary financial hardship exists in relation to the individual.
85CH(7)
A determination does not take effect if the determination would have the result that determinations made under this section would be in effect in relation to a particular child and a particular individual, and for a particular reason, for more than 13 weeks.
85CH(8)
A determination made under this section is not a legislative instrument.
History
S 85CH inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85CI
Revocation of determinations
85CI(1)
If:
(a)
a determination made under section
85CH in relation to an individual is in effect for a week; and
(b)
the Secretary considers that a circumstance prescribed by the Minister's rules for the purposes of subsection
85CG(2) (temporary financial hardship) does not exist in relation to the individual during the week;
the Secretary may, by written notice given to the individual, cancel or vary the determination so that the determination is not in effect for the week.
Note:
Persons whose interests are affected by the decision must be notified of the decision and of their right to have it reviewed (see section 266 of the ART Act).
History
S 85CI(1) be amended by No 38 of 2024, s 3 and Sch 3 item 208, by substituting "section 266 of the ART Act" for "section 27A of the AAT Act" in the note, effective 14 October 2024.
85CI(2)
If the Secretary revokes a determination, the determination ceases to have effect on the day specified in the notice (which must be a Monday and may be earlier than the day the notice is given).
85CI(3)
If the Secretary varies a determination, the determination is varied as specified in the notice with effect from the day specified in the notice (which must be a Monday and may be earlier than the day the notice is given).
85CI(4)
The Secretary may vary or revoke a determination even if the determination has ceased to be in effect.
History
S 85CI inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
Subdivision C - Eligibility for ACCS (grandparent)
History
Subdiv C inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85CJ
Eligibility for ACCS (grandparent)
85CJ(1)
An individual is eligible for ACCS for a session of care provided by an approved child care service to a child if:
(a)
the individual is eligible for CCS for the session of care; and
(b)
the individual, or the individual's partner, is the grandparent or great-grandparent of the child; and
(c)
at the start of the CCS fortnight in which the session of care is provided, the individual or the individual's partner is the principal carer of the child within the meaning of subsection (2); and
(d)
at the start of the CCS fortnight in which the session of care is provided, the individual, or the individual's partner, is receiving:
(i)
a social security pension; or
(ii)
a social security benefit; or
(iii)
a service pension; or
(iv)
an income support supplement under Part IIIA of the Veterans' Entitlements Act 1986; or
(v)
a veteran payment; or
(vi)
a payment prescribed by the Minister's rules; and
(e)
Division
5 does not prevent the individual being eligible for ACCS (grandparent) for the session.
History
S 85CJ(1) amended by No 125 of 2019, s 3 and Sch 1 items 16 and 17, by substituting "or" for "and" in para (d)(v) and inserting para (d)(vi), effective 16 December 2019.
S 85CJ(1) amended by No 17 of 2018, s 3 and Sch 2 items 497 and 498, by substituting "or" for "and" in para (d)(iv) and inserting para (d)(v), effective 2 July 2018.
85CJ(2)
For the purposes of paragraph (1)(c), the individual or the individual's partner is the principal carer of the child if the individual or partner:
(a)
provides all or at least 65% of ongoing daily care for the child; and
(b)
has substantial autonomy for the day-to-day decisions about the child's care, welfare and development.
85CJ(3)
In determining, for the purposes of this section, 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.
85CJ(4)
In this section:
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.
History
S 85CJ inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
Subdivision D - Eligibility for ACCS (transition to work)
History
Subdiv D inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85CK
Eligibility for ACCS (transition to work)
Eligibility of individual receiving transition to work payment
85CK(1)
An individual is eligible for ACCS for a session of care provided by an approved child care service to a child if:
(a)
the individual is eligible for CCS for the session of care; and
(b)
at the start of the CCS fortnight in which the session of care is provided:
(i)
the individual is receiving (within the meaning of subsections 23(2) and (4) of the Social Security Act 1991) a transition to work payment referred to in subsection (3) of this section; and
(ii)
if the transition to work payment is referred to in paragraph (3)(a) - an employment pathway plan within the meaning of the Social Security Act 1991, or a participation plan under section 94B of that Act, is in effect in relation to the individual; and
(c)
any requirements prescribed by the Minister's rules are met; and
(d)
Division
5 does not prevent the individual being eligible for ACCS (transition to work) for the session.
Eligibility of individual who ceased receiving transition to work payment fewer than 24 weeks ago
85CK(2)
An individual is eligible for ACCS for a session of care provided by an approved child care service to a child if:
(a)
the individual is eligible for CCS for the session of care; and
(b)
the individual stopped receiving (within the meaning of subsections 23(2) and (4) of the
Social Security Act 1991) a transition to work payment referred to in subsection
(3) of this section less than 24 weeks before the start of the CCS fortnight in which the session of care is provided; and
(c)
any requirements prescribed by the Minister's rules are met; and
(d)
Division
5 does not prevent the individual being eligible for ACCS (transition to work) for the session.
History
S 85CK(2) amended by No 106 of 2023, s 3 and Sch 2 item 10, by substituting "24 weeks" for "12 weeks" in para (b), effective 1 July 2024 and applicable in relation to an individual for a session of care provided to a child in a CCS fortnight that starts on or after 8 July 2024 if the individual stopped receiving the transition to work payment mentioned in subsection 85CK(3) of that Act on or after 15 April 2024.
Definition of
transition to work payment
85CK(3)
Each of the following is a
transition to work payment
:
(a)
the following payments made under the social security law:
(i)
parenting payment;
(ii)
jobseeker payment;
(iii)
disability support pension;
(iv)
youth allowance;
(b)
a payment (whether or not made under the social security law) prescribed by the Minister's rules.
History
S 85CK(3) amended by No 26 of 2018, s 3 and Sch 1 item 1, by substituting para (a)(ii), effective 20 March 2020. No 26 of 2018, s 3 and Sch 1 item 343 contains the following transitional provision:
343 Transitional provision -
A New Tax System (Family Assistance) Act 1999
343
Subparagraph 85CK(3)(a)(ii) of the A New Tax System (Family Assistance) Act 1999 applies on and after the commencement of this item as if the reference to jobseeker payment included a reference to newstart allowance.
Para (a)(ii) formerly read:
(ii)
newstart allowance;
History
S 85CK inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
Division 4 - Eligibility in substitution for an individual who has died
History
Div 4 inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85DA
85DA
Eligibility for child care subsidy or additional child care subsidy in substitution for individual who has died
If:
(a)
an individual is eligible for CCS or ACCS; and
(b)
the individual dies; and
(c)
an amount of CCS or ACCS for which the individual was eligible has not been paid; and
(d)
another individual (the
substitute
) makes a claim under Part
3A of the Family Assistance Administration Act for CCS in substitution for the individual who has died; and
(e)
the Secretary considers that the substitute ought to be eligible for so much of the unpaid amount as relates to sessions of care provided after the start of the income year before the income year in which the individual died;
the substitute is eligible for that much of the unpaid amount of CCS or ACCS.
History
S 85DA inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
Division 5 - Limitations on eligibility for child care subsidy and additional child care subsidy
History
Div 5 inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85EA
Only one individual eligible at a time
85EA(1)
If, apart from this section, more than one individual would be eligible for CCS for the same session of care provided to a child, only the individual determined under subsection (2) is eligible for the CCS.
85EA(2)
For the purposes of subsection (1), the Secretary may, in accordance with any Minister's rules, determine in writing the individual eligible for the CCS for the session of care provided to the child.
85EA(3)
A determination made under subsection (2) is not a legislative instrument.
History
S 85EA inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85EB
85EB
Only eligible for one kind of ACCS at a time
If, apart from this section, an individual would be eligible for ACCS under more than one provision of Division
3 for the same session of care provided to a child, then the individual is only eligible for:
(a)
ACCS (child wellbeing); or
(b)
if the individual is not eligible for ACCS (child wellbeing) - ACCS (grandparent); or
(c)
if the individual is not eligible for ACCS (child wellbeing) or ACCS (grandparent) - ACCS (temporary financial hardship).
Note:
An individual who would otherwise be eligible for ACCS (transition to work), as well as for one or more other kinds of ACCS, is instead eligible for the other kind, or one of the other kinds, of ACCS according to the priority set out in this section.
History
S 85EB inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85EC
85EC
Only one individual eligible in substitution for individual who has died
If an individual is eligible for an amount of CCS or ACCS because of section
85DA (eligibility in substitution for individual who has died), no other individual and no approved provider is or can become eligible for CCS or ACCS that is part of the amount.
History
S 85EC inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85ECA
85ECA
No eligibility for in home care unless certain requirements met
An individual is not eligible for CCS or ACCS, and an approved provider is not eligible for ACCS (child wellbeing), for a session of care provided by an in home care service to a child unless any requirements prescribed by the Minister's rules are met.
History
S 85ECA inserted by No 125 of 2019, s 3 and Sch 1 item 18, effective 16 December 2019.
SECTION 85ED
No eligibility for child who is in care of State or Territory or member of prescribed class
85ED(1)
An individual is not eligible for CCS or ACCS, and an approved provider is not eligible for ACCS (child wellbeing), for a session of care provided to a child if the child is:
(a)
under the care (however described) of a person (other than a foster parent) under a State/Territory child welfare law; or
(b)
a member of a class prescribed by the Minister's rules.
85ED(2)
A
State/Territory child welfare law
is:
(a)
a law of a State or Territory which is prescribed by the Minister's rules; or
(b)
if the Minister's rules do not prescribe a law for a State or Territory - a law of the State or Territory that relates to the welfare of children.
History
S 85ED inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85EE
Maximum period of eligibility for individual who is absent from Australia
85EE(1)
If an individual leaves Australia, the maximum period for which the individual can be eligible for CCS or ACCS during that absence from Australia is the period of 6 weeks beginning on the first day of that absence.
85EE(2)
If:
(a)
an individual is eligible for CCS or ACCS while the individual is absent from Australia; and
(b)
the individual then ceases to be eligible for CCS or ACCS because of the application of subsection (1) or a previous application of this subsection; and
(c)
the individual returns to Australia; and
(d)
the individual leaves Australia again less than 6 weeks after returning to Australia;
the individual is not eligible for CCS or ACCS at any time during the absence from Australia referred to in paragraph (d).
85EE(3)
The Secretary may extend the 6 week period (the
initial period
) referred to in subsection (1), to a period of no more than 3 years, if the Secretary is satisfied that the individual is unable to return to Australia within the initial period because of any of the following events:
(a)
a serious accident involving the individual or a family member of the individual;
(b)
a serious illness of the individual or a family member of the individual;
(c)
the hospitalisation of the individual or a family member of the individual;
(d)
the death of a family member of the individual;
(e)
the individual's involvement in custody proceedings in the country in which the individual is located;
(f)
a legal requirement for theindividual to remain outside Australia in connection with criminal proceedings (other than criminal proceedings in respect of a crime alleged to have been committed by the individual);
(g)
robbery or serious crime committed against the individual or a family member of the individual;
(h)
a natural disaster in the country in which the individual is located;
(i)
political or social unrest in the country in which the individual is located;
(j)
industrial action in the country in which the individual is located;
(k)
a war in the country in which the individual is located.
85EE(4)
The Secretary must not extend the initial period under subsection (3) unless:
(a)
the event occurred or began during the initial period; and
(b)
if the event is political or social unrest, industrial action or war - the individual is not willingly involved in, or willingly participating in, the event.
85EE(5)
The Secretary may extend the 6 week period referred to in subsection (1), to a period of no more than 3 years, if the Secretary is satisfied that, under the Medical Treatment Overseas Program administered by the Minister who administers the
National Health Act 1953, financial assistance is payable in respect of the absence from Australia of the individual.
85EE(6)
The Secretary may extend the 6 week period referred to in subsection (1), to a period of no more than 3 years, if the Secretary is satisfied that the individual mentioned in the subsection is unable to return to Australia within the 6 week period because the individual is:
(a)
deployed outside Australia as a member of the Defence Force, under conditions specified in a determination made under the
Defence Act 1903 that relates to such deployment; or
(b)
deployed outside Australia, for the purpose of capacity-building or peacekeeping functions, as:
(i)
a member or a special member of the Australian Federal Police; or
(ii)
a protective service officer within the meaning of the Australian Federal Police Act 1979.
History
S 85EE inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
Division 6 - Amount of child care subsidy and additional child care subsidy
History
Div 6 inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85FA
85FA
Amount of child care subsidy
If an individual is eligible for child care subsidy for at least one session of care provided by an approved child care service to a child in a week, the amount of child care subsidy for the individual for the week for the child is worked out under Part
1 of Schedule
2.
History
S 85FA inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85FB
85FB
Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual
If an individual is eligible for ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for at least one session of care provided by an approved child care service to a child in a week, the amount of additional child care subsidy for the individual for the week for the child is worked out under Part
2 of Schedule
2.
History
S 85FB inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85FC
85FC
Amount of ACCS (transition to work)
If an individual is eligible for ACCS (transition to work) for at least one session of care provided by an approved child care service to a child in a week, the amount of additional child care subsidy for the individual for the week for the child is worked out under Part
3 of Schedule
2.
History
S 85FC inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85FD
85FD
Amount of ACCS (child wellbeing) for an approved provider
If an approved provider is eligible for ACCS (child wellbeing) for at least one session of care provided by an approved child care service of the provider to a child in a week, the amount of additional child care subsidy for the provider for the week for the child is worked out under Part
4 of Schedule
2.
History
S 85FD inserted byNo 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
Division 7 - Miscellaneous
History
Div 7 inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85GA
Funding agreements
85GA(1)
The Secretary may, on behalf of the Commonwealth, enter into, vary and administer written agreements with a person under which the Commonwealth makes one or more grants of money to the person for purposes that are related to both:
(a)
child care; and
(b)
either or both of the following:
(i)
the provision of child endowment or family allowances within the meaning of paragraph 51(xxiiiA) of the Constitution;
(ii)
giving effect to Australia's obligations under the Convention on the Rights of the Child done at New York on 20 November 1989 and, in particular, under articles 2, 3, 18 or 23 of the Convention.
Note:
The Convention on the Rights of the Child is in Australian Treaty Series 1991 No. 4 ([1991] ATS 4) and could in 2017 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
85GA(2)
A grant under this section is payable to a person:
(a)
at such time as is specified in the agreement; and
(b)
in full or in such instalments as are specified in the agreement.
85GA(3)
The Minister's rules may specify requirements with which the Secretary must comply in exercising powers under this section.
History
S 85GA inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
SECTION 85GB
Minister's and Secretary's rules
85GB(1)
The Minister may, by legislative instrument, make rules (the
Minister's rules
) prescribing matters:
(a)
required or permitted by this Act or by the Family Assistance Administration Act to be prescribed by the Minister's rules; or
(b)
necessary or convenient to be prescribed for carrying out or giving effect to any or all of the following:
(i)
this Part or Schedule 2;
(ii)
Part 8 or 8A of the Family Assistance Administration Act;
(iii)
any other provision ofthe Family Assistance Administration Act in relation to child care subsidy or additional child care subsidy.
Note:
The Minister cannot delegate this power (there is no power to delegate Minister's powers or functions under this Act).
85GB(2)
The Secretary may, by legislative instrument, make rules (the
Secretary's rules
) prescribing matters:
(a)
required or permitted by this Act or by the Family Assistance Administration Act to be prescribed by the Secretary's rules; or
(b)
necessary or convenient to be prescribed for carrying out or giving effect to any or all of the following:
(i)
this Part or Schedule 2;
(ii)
Part 8 or 8A of the Family Assistance Administration Act;
(iii)
any other provision of the Family Assistance Administration Act in relation to child care subsidy or additional child care subsidy.
Note:
The Secretary cannot delegate this power (see subsection 221(1) of the Family Assistance Administration Act).
85GB(2A)
Despite subsection
14(2) of the
Legislation Act 2003, the Minister's rules and the Secretary's rules may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.
History
S 85GB(2A) inserted by No 125 of 2019, s 3 and Sch 1 item 19, effective 16 December 2019.
85GB(3)
To avoid doubt, the Minister's rules and the Secretary's rules may not do the following:
(a)
create an offence or civil penalty;
(b)
provide powers of:
(i)
arrest or detention; or
(ii)
entry, search or seizure;
(c)
impose a tax;
(d)
set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in this Act;
(e)
directly amend the text of this Act.
85GB(4)
Secretary's rules that are inconsistent with Minister's rules have no effect to the extent of the inconsistency, but Secretary's rules are taken to be consistent with Minister's rules to the extent that the Secretary's rules are capable of operating concurrently with the Minister's rules.
85GB(5)
Minister's rules and Secretary's rules that are inconsistent with regulations made under section 235 of the Family Assistance Administration Act have no effect to the extent of the inconsistency, but Minister's rules and Secretary's rules are taken to be consistent with those regulations to the extent they are capable of operating concurrently with those regulations.
History
S 85GB inserted by No 22 of 2017, s 3 and Sch 1 item 40, effective 2 July 2018.
PART 5 - ONE-OFF PAYMENT TO FAMILIES
History
Part 5 inserted by No 60 of 2004, s 3 and Sch 1 item 2, effective 26 May 2004.
SECTION 86
When is an individual entitled to a one-off payment to families?
86(1)
An individual (the
entitled individual
) is entitled to a one-off payment to families if subsection (2), (3) or (4) applies to the individual.
86(2)
This subsection applies to the individual if:
(a)
on 11 May 2004, a determination under subsection
16(2) of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b)
the daily rate (the
applicable section 16 rate
) of family tax benefit that was determined in the determination and applicable to 11 May 2004 consisted of or included a Part A rate greater than nil.
86(3)
This subsection applies to the individual (the
recipient
) if the recipient has been paid one or more instalments of youth allowance in relation to which the following conditions are satisfied:
(a)
the instalment was in respect of a period that included 11 May 2004;
(b)
the instalment was of another individual who, on 11 May 2004, was under 18 years of age and was not independent (within the meaning of Part 3.5 of the
Social Security Act 1991);
(c)
the instalment was paid to the recipient:
(i)
on behalf of the other individual in accordance with subsection 45(1) of the Social Security (Administration) Act 1999; or
(ii)
as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999.
86(4)
This subsection applies to the individual if:
(a)
neither of subsections (2) and (3) applies to the individual; and
(b)
on 11 May 2004, a determination under section
17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(c)
the determination determined a daily rate of family tax benefit for the whole, or part, of the 2002-03 income year that consisted of or included a Part A rate greater than nil.
The rate applicable to the last day in the 2002-03 income year in relation to which the determination determined a daily rate as mentioned in paragraph (c) is the
applicable section 17 rate
.
History
S 86 inserted by No 60 of 2004, s 3 and Sch 1 item 2, effective 26 May 2004.
SECTION 87
87
In respect of what children is the payment payable?
Each of the following is an
eligible child
in relation to the entitled individual:
(a)
if subsection
86(2) applies to the entitled individual (whether or not subsection
86(3) also applies) - each FTB child taken into account in determining the applicable section
16 rate;
(b)
if subsection
86(3) applies to the entitled individual (whether or not subsection
86(2) also applies) - the other individual, or each other individual, referred to in paragraph
86(3)(b);
(c)
if subsection
86(4) applies to the entitled individual - each FTB child taken into account in determining the applicable section
17 rate.
History
S 87 inserted by No 60 of 2004, s 3 and Sch 1 item 2, effective 26 May 2004.
SECTION 88
What is the amount of the payment?
Add together the amounts applicable under this section for each eligible child
88(1)
The amount of the one-off payment to the entitled individual is worked out by adding together the amounts applicable under this section for each eligible child.
Amount is $600 unless another subsection applies
88(2)
Subject to this section, the amount applicable for an eligible child is $600.
Reduced amount if applicable section 16 or 17 rate took account of a subsection 59(1) percentage determination
88(3)
If the applicable section 16 rate, or the applicable section
17 rate, took account of a determination under subsection
59(1) of a particular percentage in relation to an eligible child covered by paragraph
87(a) or (c), the amount applicable for the eligible child is that percentage of $600.
Reduced amount if applicable section 16 or 17 rate took account of a section 28 percentage determination
88(4)
If the applicable section
16 rate, or the applicable section
17 rate, took account of a determination under section
28 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children) - the amount applicable for the eligible child, or for each of those eligible children, is:
(a)
unless paragraph (b) applies - that percentage of $600; or
(b)
if subsection (3) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (3) for the eligible child.
Reduced amount if applicable section 17 rate took account of a section 29 percentage determination
88(5)
If the applicable section
17 rate took account of a determination under section
29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children) - the amount applicable for the eligible child, or for each of those eligible children, is:
(a)
unless paragraph (b) applies - that percentage of $600; or
(b)
if subsection (3) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (3) for the eligible child.
History
S 88 inserted by No 60 of 2004, s 3 and Sch 1 item 2, effective 26 May 2004.
PART 6 - ECONOMIC SECURITY STRATEGY PAYMENT TO FAMILIES
History
Part 6 inserted by No 131 of 2008, s 3 and Sch 3 item 4, effective 1 December 2008.
Division 1 - Entitlements in respect of eligible children
History
Div 1 inserted by No 131 of 2008, s 3 and Sch 3 item 4, effective 1 December 2008.
SECTION 89
When is an individual entitled to an economic security strategy payment to families?
89(1)
An individual (the
entitled individual
) is entitled to an economic security strategy payment to families if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the individual.
FTB category
89(2)
This subsection applies to the individual if:
(a)
in relation to 14 October 2008, a determination under section
16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b)
the rate (the
applicable rate
) of family tax benefit payable under the determination in relation to 14 October 2008 consisted of or included a Part A rate greater than nil worked out taking into account one or more FTB children.
89(3)
This subsection applies to the individual if:
(a)
in relation to 14 October 2008, a determination under section
17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b)
the determination was made as a result of a claim made in the 2008-09, 2009-10 or 2010-11 income year; and
(c)
if the claim was made in the 2008-09 income year - the rate (the
applicable rate
) of family tax benefit payable under the determination in relation to 14 October 2008 consisted of or included a Part A rate greater than nil worked out taking into account one or more FTB children; and
(d)
if the claim was made in the 2009-10 or 2010-11 income year:
(i)
the individual has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same-rate benefit periods in the 2008-09 income year; and
(ii)
the rate (the
applicable rate
) of family tax benefit that was payable under the determination after the individual satisfied those conditions, and that was payable in relation to 14 October 2008, consisted of or included a Part A rate greater than nil worked out taking into account one or more FTB children.
89(4)
This subsection applies to the individual if:
(a)
in relation to 14 October 2008, a determination under section
18 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b)
the determination was made as a result of a claim made in the 2008-09 income year or a later income year; and
(c)
the rate (the
applicable rate
) of family tax benefit payable under the determination in relation to 14 October 2008 consisted of or included a Part A rate greater than nil worked out taking into account one or more FTB children.
Youth allowance category
89(5)
This subsection applies to the individual (the
recipient
) if the recipient has been paid an instalment of youth allowance in relation to which the following conditions are satisfied:
(a)
the instalment was in respect of a period that included 14 October 2008;
(b)
the instalment was of another individual who, on 14 October 2008, was under 25 years of age and was not independent (within the meaning of Part 3.5 of the
Social Security Act 1991;
(c)
the instalment was paid to the recipient:
(i)
on behalf of the other individual in accordance with subsection 45(1) of the Social Security (Administration) Act 1999; or
(ii)
as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999.
ABSTUDY category
89(6)
This subsection applies to the individual 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 in respect of a dependent student; and
(b)
the instalment was in respect of a period that included 14 October 2008; and
(c)
on 14 October 2008, the student was a dependent student under the scheme and was under 25 years of age; and
(d)
on 14 October 2008, the individual was a parent or guardian of the student; and
(e)
the individual is either:
(i)
the parent or guardian to whom the whole or part was paid; or
(ii)
if no amount of the instalment was paid to a parent or guardian of the student and no amount of the instalment was paid to the student - the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be entitled to a payment under this section.
Education allowance category
89(7)
This subsection applies to the individual if:
(a)
the whole or a part of an education allowance under section 3.2, 3.3, 3.4, 3.5 or 3.6A of the Veterans' Children Education Scheme was paid in respect of a student; and
(b)
the allowance was in respect of a period that included 14 October 2008; and
(c)
on 14 October 2008, the student was under 25 years of age; and
(d)
on 14 October 2008, the individual was a parent or guardian of the student; and
(e)
the individual is either:
(i)
the parent or guardian to whom the whole or part was paid; or
(ii)
if no amount of the allowance was paid to a parent or guardian of the student and no amount of the allowance was paid to the student - the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be entitled to a payment under this section.
89(8)
This subsection applies to the individual if:
(a)
the whole or a part of an education allowance under section 3.2, 3.3, 3.4 or 3.5 of the Military Rehabilitation and Compensation Act Education and Training Scheme was paid in respect of a student; and
(b)
the allowance was in respect of a period that included 14 October 2008; and
(c)
on 14 October 2008, the student was under 25 years of age; and
(d)
on 14 October 2008, the individual was a parent or guardian of the student; and
(e)
the individual is either:
(i)
the parent or guardian to whom the whole or part was paid; or
(ii)
if no amount of the allowance was paid to a parent or guardian of the student and no amount of the allowance was paid to the student - the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be entitled to a payment under this section.
History
S 89 inserted by No 131 of 2008, s 3 and Sch 3 item 4, effective 1 December 2008.
SECTION 90
90
In respect of what children is the payment payable?
Each of the following is an
eligible child
in relation to the entitled individual:
(a)
if subsection
89(2) applies to the entitled individual - each FTB child taken into account in determining the applicable rate;
(b)
if subsection
89(3) applies to the entitled individual - each FTB child taken into account in determining the applicable rate;
(c)
if subsection
89(4) applies to the entitled individual - each FTB child taken into account in determining the applicable rate;
(d)
if subsection
8(5) applies to the entitled individual - the other individual, or each other individual, covered by paragraph
89(5)(b);
(e)
if subsection
89(6) applies to the entitled individual - the dependent student, or each dependent student, covered by paragraph
89(6)(a);
(f)
if subsection
89(7) applies to the entitled individual - the student, or each student, covered by paragraph
89(7)(a);
(g)
if subsection
89(8) applies to the entitled individual - the student, or each student, covered by paragraph
89(8)(a).
History
S 90 inserted by No 131 of 2008, s 3 and Sch 3 item 4, effective 1 December 2008.
SECTION 91
What is the amount of the payment?
Add together the amounts applicable under this section for each eligible child
91(1)
The amount of the economic security strategy payment to the entitled individual is worked out by adding together the amounts applicable under this section for each eligible child.
Amount is $1,000 unless another subsection applies
91(2)
Subject to this section, the amount applicable for an eligible child is $1,000.
Reduced amount if applicable rate took account of an individual's shared care percentage
91(3)
If the applicable rate (see section
89) took account of a shared care percentage in relation to an eligible child covered by paragraph
90(a), (b) or (c), the amount applicable for the eligible child is that percentage of $1,000.
Reduced amount if applicable rate took account of a section 28 percentage determination
91(4)
If the applicable rate (see section
89) took account of a determination under section
28 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children) - the amount applicable for the eligible child, or for each of those eligible children, is:
(a)
unless paragraph (b) applies - that percentage of $1,000; or
(b)
if subsection (3) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (3) for the eligible child.
Reduced amount if applicable rate took account of a section 29 percentage determination
91(5)
If the applicable rate (see section
89) took account of a determination under section
29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children) - the amount applicable for the eligible child, or for each of those eligible children, is:
(a)
unless paragraph (b) applies - that percentage of $1,000; or
(b)
if subsection (3) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (3) for the eligible child.
Reduced amount for part of education allowance
91(6)
If:
(a)
subsection
89(7) or
(8) applies in circumstances where the entitled individual was paid a part (the
applicable part
) of the allowance concerned in relation to an eligible child; and
(b)
another parent or guardian of the eligible child was paid a part of the allowance concerned;
the amount applicable for the eligible child is worked out as follows:
Amount of applicable part
Amount of allowance concerned |
× |
$1,000 |
History
S 91 inserted by No 131 of 2008, s 3 and Sch 3 item 4, effective 1 December 2008.
SECTION 92
General rules
Overlapping categories
92(1)
If, at the time the Secretary determines whether an individual is entitled to an economic security strategy payment to families under this Division, 2 or more subsections of section
89 would otherwise apply to the individual in relation to an eligible child, then the first of those subsections applies to the individual in relation to that child and none of the others apply to the individual in relation to that child.
Note:
For the purposes of this section, section 91 of this Act (amount of payment) and section 71J of the Family Assistance Administration Act (debts), it is necessary to know which subsection of section 89 of this Act applies to an individual.
More than one recipient per child in FTB category
92(2)
If an economic security strategy payment to families under this Division in relation to an eligible child is paid to an individual because subsection
89(2),
(3) or
(4) applied to the individual, then another individual can be paid an economic security strategy payment to families under this Division in relation to that child only if subsection
89(2),
(3) or
(4) applies to the other individual.
Only one recipient per child in youth allowance or ABSTUDY category
92(3)
If an economic security strategy payment to families under this Division in relation to an eligible child is paid to an individual because subsection
89(5) or
(6) applied to the individual, then no other individual can be paid an economic security strategy payment to families under this Division in relation to that child.
More than one recipient per child in education allowance category
92(4)
If an economic security strategy payment to families under this Division in relation to an eligible child is paid to an individual because subsection
89(7) or
(8) applied to the individual, then another individual can be paid an economic security strategy payment to families under this Division in relation to that child only if subsection
89(7) or
(8) applies to the other individual.
One payment per individual per eligible child
92(5)
If an economic security strategy payment to families under this Division in relation to an eligible child is paid to an individual, no further economic security strategy payment to families under this Division in relation to that child can be paid to the individual.
History
S 92 inserted by No 131 of 2008, s 3 and Sch 3 item 4, effective 1 December 2008.
Division 2 - Other entitlements
History
Div 2 inserted by No 131 of 2008, s 3 and Sch 3 item 4, effective 1 December 2008.
SECTION 93
When is an individual entitled to an economic security strategy payment to families?
93(1)
An individual (the
entitled individual
) is entitled to an economic security strategy payment to families if subsection (2), (3), (4) or (5) applies to the individual.
Youth allowance category
93(2)
This subsection applies to the individual if the individual has been paid an instalment of youth allowance in relation to which the following conditions are satisfied:
(a)
the instalment was in respect of a period that included 14 October 2008;
(b)
the instalment was of the individual who, on 14 October 2008, was under 25 years of age and was not independent (within the meaning of Part 3.5 of the
Social Security Act 1991).
ABSTUDY category
93(3)
This subsection applies to the individual 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 dependent student; and
(b)
the instalment was in respect of a period that included 14 October 2008; and
(c)
on 14 October 2008, the individual was a dependent student under the scheme and was under 25 years of age.
Education allowance category
93(4)
This subsection applies to the individual if:
(a)
an education allowance under section 3.3, 3.5 or 3.6A of the Veterans' Children Education Scheme was paid to the individual as a student; and
(b)
the allowance was in respect of a period that included 14 October 2008; and
(c)
on 14 October 2008, the individual was under 25 years of age.
93(5)
This subsection applies to the individual if:
(a)
an education allowance under section 3.3 or 3.5 of the Military Rehabilitation and Compensation Act Education and Training Scheme was paid to the individual as a student; and
(b)
the allowance was in respect of a period that included 14 October 2008; and
(c)
on 14 October 2008, the individual was under 25 years of age.
History
S 93 inserted by No 131 of 2008, s 3 and Sch 3 item 4, effective 1 December 2008.
SECTION 94
94
What is the amount of the payment?
The amount of the economic security strategy payment to the entitled individual is $1,000.
History
S 94 inserted by No 131 of 2008, s 3 and Sch 3 item 4, effective 1 December 2008.
PART 7 - BACK TO SCHOOL BONUS AND SINGLE INCOME FAMILY BONUS
History
Part 7 inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
No 4 of 2009, s 3 and Sch 4, contained the following provisions:
Schedule 4 - Administrative scheme for household stimulus payments
1
1 ADMINISTRATIVE SCHEME FOR HOUSEHOLD STIMULUS PAYMENTS
1(1)
Subject to this item, a Minister administering:
(a)
the A New Tax System (Family Assistance) Act 1999; or
(b)
the Social Security Act 1991; or
(c)
the Farm Household Support Act 1992; or
(d)
the Veterans' Entitlements Act 1986;
may, by legislative instrument, determine a scheme under which household stimulus payments may be made to persons in particular circumstances. The Minister may, by legislative instrument, vary or revoke the scheme.
1(2)
The circumstances in which the scheme provides for payments must be:
(a)
circumstances:
(i)
in which the Minister considers that Part 7 of the A New Tax System (Family Assistance) Act 1999 or Part 2.18 of the Social Security Act 1991 does not produce appropriate results; and
(ii)
that occur in the financial year starting on 1 July 2008; or
(b)
circumstances:
(i)
in which the Minister considers that Division 14 of Part 2.13A of the Social Security Act 1991 does not produce appropriate results; and
(ii)
that occur in the period starting on 1 July 2008 and ending on the day on which that Division ceases to have effect under section 665ZZE of that Act.
1(3)
Without limiting the generality of subitem (1), the scheme may deal with the following:
(a)
the circumstances in which payments are to be made;
(b)
the amount of the payments;
(c)
what a person has to do to get a payment;
(d)
debt recovery;
(e)
administrative matters, such as determination of entitlement and how and when payments will be made.
1(4)
Without limiting the generality of subparagraph (2)(a)(i), circumstances in which the provisions referred to in that subparagraph do not produce appropriate results may include the circumstance of an FTB child (within the meaning of the A New Tax System (Family Assistance) Act 1999) aged 19 or 20 on 3 February 2009.
1(5)
Payments under the scheme are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.
Division 1 - Back to school bonus
History
Div 1 inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
Subdivision A - Entitlements in relation to eligible children
History
Subdiv A inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
SECTION 95
When is an individual entitled to a back to school bonus?
95(1)
An individual (the
entitled individual
) is entitled to a back to school bonus if subsection (2), (3) or (4) applies to the individual.
95(2)
This subsection applies to the individual if:
(a)
in relation to 3 February 2009, a determination under section
16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b)
the rate (the
applicable rate
) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009.
95(3)
This subsection applies to the individual if:
(a)
in relation to 3 February 2009, a determination under section
17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b)
the determination was made as a result of a claim made in the 2008-09, 2009-10 or 2010-11 income year; and
(c)
if the claim was made in the 2008-09 income year - the rate (the
applicable rate
) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009; and
(d)
if the claim was made in the 2009-10 or 2010-11 income year:
(i)
the individual has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same-rate benefit periods in the 2008-09 income year; and
(ii)
the rate (the
applicable rate
) of family tax benefit that was payable under the determination after the individual satisfied those conditions, and that was payable in relation to 3 February 2009, consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009.
95(4)
This subsection applies to the individual if:
(a)
in relation to 3 February 2009, a determination under section
18 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b)
the determination was made as a result of a claim made in the 2008-09 income year or a later income year; and
(c)
the rate (the
applicable rate
) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009 (or, if the child has died, who would have been that age on that date if the child had not died).
History
S 95 inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
SECTION 96
96
In respect of what children is the bonus payable?
Each of the following is an
eligible child
in relation to the entitled individual:
(a)
if subsection
95(2) applies to the entitled individual - each FTB child covered by paragraph
95(2)(b) and taken into account in determining the applicable rate;
(b)
if subsection
95(3) applies to the entitled individual - each FTB child covered by paragraph
95(3)(c) or subparagraph
95(3)(d)(ii) and taken into account in determining the applicable rate;
(c)
if subsection
95(4) applies to the entitled individual - each FTB child covered by paragraph
95(4)(c) and taken into account in determining the applicable rate.
History
S 96 inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
SECTION 97
What is the amount of the bonus?
Add together the amounts applicable under this section for each eligible child
97(1)
The amount of the back to school bonus to the entitled individual is worked out by adding together the amounts applicable under this section for each eligible child.
Amount is $950 unless another subsection applies
97(2)
Subject to this section, the amount applicable for an eligible child is $950.
Reduced amount if applicable rate took account of an individual's shared care percentage
97(3)
If the applicable rate (see section
95) took account of a shared care percentage in relation to an eligible child, the amount applicable for the eligible child is that percentage of $950.
Reduced amount if applicable rate took account of a section 28 percentage determination
97(4)
If the applicable rate (see section
95) took account of a determination under section
28 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children) - the amount applicable for the eligible child, or for each of those eligible children, is:
(a)
unless paragraph (b) applies - that percentage of $950; or
(b)
if subsection (3) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (3) for the eligible child.
Reduced amount if applicable rate took account of a section 29 percentage determination
97(5)
If the applicable rate (see section
95) took account of a determination under section
29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children) - the amount applicable for the eligible child, or for each of those eligible children, is:
(a)
unless paragraph (b) applies - that percentage of $950; or
(b)
if subsection (3) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (3) for the eligible child.
History
S 97 inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
Subdivision B - Other entitlements
History
Subdiv B inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
SECTION 98
98
When is an individual entitled to a back to school bonus?
An individual is entitled to a back to school bonus if:
(a)
the individual was receiving either of the following payments in relation to 3 February 2009:
(i)
a carer payment under Part 2.5 of the Social Security Act 1991;
(ii)
a disability support pension under Part 2.3 of the Social Security Act 1991; and
(b)
the individual was aged less than 19 on 3 February 2009.
History
S 98 inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
SECTION 99
99
What is the amount of the bonus?
The amount of the back to school bonus to the individual is $950.
History
S 99 inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
Subdivision C - General rules
History
Subdiv C inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
SECTION 100
General rules
100(1)
If a back to school bonus under Subdivision
A in relation to an eligible child (see section
96) is paid to an individual, no back to school bonus under Subdivision
B can be paid to the eligible child.
100(2)
If a back to school bonus under Subdivision
B is paid to an individual (the
recipient
), no back to school bonus under Subdivision
A can be paid to another individual in relation to the recipient.
History
S 100 inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
Division 2 - Single income family bonus
History
Div 2 inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
SECTION 101
When is an individual entitled to a single income family bonus?
101(1)
An individual (the
entitled individual
) is entitled to a single income family bonus if subsection (2), (3) or (4) applies to the individual.
101(2)
This subsection applies to the individual if:
(a)
in relation to 3 February 2009, a determination under section
16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b)
the rate (the
applicable rate
) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part B rate greater than nil.
101(3)
This subsection applies to the individual if:
(a)
in relation to 3 February 2009, a determination under section
17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b)
the determination was made as a result of a claim made in the 2008-09, 2009-10 or 2010-11 income year; and
(c)
if the claim was made in the 2008-09 income year - the rate (the
applicable rate
) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part B rate greater than nil; and
(d)
if the claim was made in the 2009-10 or 2010-11 income year:
(i)
the individual has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same-rate benefit periods in the 2008-09 income year; and
(ii)
the rate (the
applicable rate
) of family tax benefit that was payable under the determination after the individual satisfied those conditions, and that was payable in relation to 3 February 2009, consisted of or included a Part B rate greater than nil.
101(4)
This subsection applies to the individual if:
(a)
in relation to 3 February 2009, a determination under section
18 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b)
the determination was made as a result of a claim made in the 2008-09 income year or a later income year; and
(c)
the rate (the
applicable rate
) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part B rate greater than nil.
History
S 101 inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
SECTION 102
What is the amount of the bonus?
Amount is $900 unless another subsection applies
102(1)
Subject to this section, the amount of the single income family bonus to the entitled individual is $900.
Reduced amount if applicable rate took account of an individual's shared care percentage
102(2)
If the applicable rate (see section
101) was worked out taking into account only one FTB child and a shared care percentage in relation to that child, the amount of the single income family bonus to the entitled individual is that percentage of $900.
102(3)
If the applicable rate (see section
101) was worked out taking into account more than one FTB child and a shared care percentage for each of those children, the amount of the single income family bonus to the entitled individual is the highest of those percentages of $900.
Reduced amount if applicable rate took account of a section 28 percentage determination
102(4)
If the applicable rate (see section
101) took account of a determination under section
28 of a particular percentage in relation to one or more FTB children, the amount of the single income family bonus to the entitled individual is:
(a)
unless paragraph (b) applies - that percentage of $900; or
(b)
if subsection (2) or (3) also applies - that percentage of the amount worked out under subsection (2) or (3).
Reduced amount if applicable rate took account of a section 29 percentage determination
102(5)
If the applicable rate (see section
101) took account of a determination under section
29 of a particular percentage in relation to one or more FTB children, the amount of the single income family bonus to the entitled individual is:
(a)
unless paragraph (b) applies - that percentage of $900; or
(b)
if subsection (2) or (3) also applies - that percentage of the amount worked out under subsection (2) or (3).
History
S 102 inserted by No 4 of 2009, s 3 and Sch 3 item 3, effective 18 February 2009.
PART 7A - ETR PAYMENT
History
Pt 7A inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
Division 1 - Entitlements in respect of eligible children
History
Div 1 inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
SECTION 102A
When is an individual entitled to an ETR payment in respect of a child?
FTB
102A(1)
An individual (the
entitled individual
) is entitled to an ETR payment if:
(a)
in relation to 8 May 2012:
(i)
a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the entitled individual as a claimant; or
(ii)
a determination under section 18 of the Family Assistance Administration Act is in force in respect of the entitled individual because the Secretary is satisfied that the entitled individual is eligible for family tax benefit under section 32 of this Act; and
(b)
the entitled individual's rate of family tax benefit on that day, worked out under Division
1 of Part
4 but disregarding reductions (if any) under clause
5 or
25A of Schedule
1, consisted of or included a Part A rate greater than nil; and
(c)
that rate was worked out taking into account one or more FTB children of the entitled individual who were born:
(i)
on or after 1 January 1993; and
(ii)
on or before 31 July 2007; and
(d)
if, on 8 May 2012, an FTB child to whom paragraph (c) applies is at least 16 - the FTB child is a senior secondary school child.
Youth allowance
102A(2)
An individual (the
entitled individual
) is entitled to an ETR payment if:
(a)
the entitled individual has been paid an instalment of youth allowance; and
(b)
the instalment was in respect of a period that included 8 May 2012; and
(c)
the instalment was of another individual who was born:
(i)
on or after 1 January 1993; and
(ii)
on or before 8 May 1996; and
(d)
on 8 May 2012, the other 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)
youth allowance is payable to the other individual in respect of 8 May 2012; and
(f)
the instalment was paid to the entitled individual:
(i)
on behalf of the other individual in accordance with subsection 45(1) of the Social Security (Administration) Act 1999; or
(ii)
as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999.
ABSTUDY
102A(3)
An individual (the
entitled individual
) is entitled to an ETR payment 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 in respect of a student; and
(b)
the instalment was in respect of a period that included 8 May 2012; and
(c)
the student was born:
(i)
on or after 1 January 1993; and
(ii)
on or before 8 May 1996; and
(d)
on 8 May 2012, the student 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)
living allowance is payable under the scheme in respect of the student on 8 May 2012; and
(f)
on 8 May 2012, the entitled individual was a parent or guardian of the student; and
(g)
the entitled individual is either:
(i)
the parent or guardian to whom the whole or part was paid; or
(ii)
if no amount of the instalment was paid to a parent or guardian of the student and no amount of the instalment was paid to the student-the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be entitled to an ETR payment under this section.
Disability support pension and pensioner education supplement
102A(4)
An individual (the
entitled individual
) is entitled to an ETR payment if:
(a)
an instalment of disability support pension under Part 2.3 of the
Social Security Act 1991 has been paid to the entitled individual; and
(b)
an instalment of pensioner education supplement under:
(i)
Part 2.24A of the Social Security Act 1991; or
(ii)
the scheme known as the ABSTUDY scheme;
has been paid (whether or not to the entitled individual); and
(c)
the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included 8 May 2012; and
(d)
the instalments referred to in paragraphs (a) and (b) were of another individual who was born:
(i)
on or after 1 January 1993; and
(ii)
on or before 8 May 1996; and
(e)
on 8 May 2012, the other 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
(f)
disability support pension and the pensioner education supplement are both payable to the other individual in respect of 8 May 2012; and
(g)
the instalment referred to in paragraph (a) was paid to the entitled individual as payment nominee in accordance with Part 3A of the
Social Security (Administration) Act 1999.
History
S 102A inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
SECTION 102B
102B
In respect of what children is the payment payable?
Each of the following is an
eligible child
in relation to the entitled individual:
(a)
if subsection
102A(1) applies to the entitled individual-each FTB child:
(i)
taken into account in determining the rate referred to in paragraph 102A(1)(b); and
(ii)
to whom paragraph 102A(1)(c) applies; and
(iii)
if, on 8 May 2012, an FTB child is at least 16-who satisfies paragraph 102A(1)(d);
(b)
if subsection
102A(2) applies to the entitled individual-the other individual, or each other individual, covered by paragraphs
102A(2)(c), (d) and (e);
(c)
if subsection
102A(3) applies to the entitled individual-the student, or each student, covered by paragraphs 102A(3)(a), (c), (d) and
(e);
(d)
if subsection
102A(4) applies to the entitled individual-the other individual, or each other individual, covered by paragraphs 102A(4)(d), (e) and (f).
History
S 102B inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
SECTION 102C
What is the amount of the payment?
Add together the amounts applicable under this section for each eligible child
102C(1)
The amount of the ETR payment to an individual who is entitled under section
102A is worked out by adding together the amounts applicable under this section for each eligible child.
General rule
102C(2)
Subject to this section, the amount applicable for an eligible child is:
(a)
if the eligible child was born on or after 1 August 2000 - $409; or
(b)
otherwise - $818.
Reduced amount if rate of family tax benefit took account of an individual's shared care percentage
102C(3)
If:
(a)
subsection
102A(1) applies to the entitled individual; and
(b)
the rate referred to in paragraph
102A(1)(b) took account of a shared care percentage in relation to an eligible child covered by paragraph
102B(a);
the amount applicable for the eligible child is:
(c)
if the eligible child was born on or after 1 August 2000-that percentage of $409; or
(d)
otherwise-that percentage of $818.
Reduced amount if rate of family tax benefit took account of a section 28 or 29 percentage determination
102C(4)
If:
(a)
subsection
102A(1) applies to the entitled individual; and
(b)
the rate referred to in paragraph
102A(1)(b) took account of a determination under section
28 or
29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children);
the amount applicable for the eligible child, or for each of those eligible children, is:
(c)
if subsection (3) also applies in relation to the eligible child-that percentage of the amount worked out under subsection (3) for the eligible child; or
(d)
otherwise:
(i)
if the eligible child was born on or after 1 August 2000 - the percentage referred to in paragraph (b) of $409; or
(ii)
if the eligible child was born before 1 August 2000 - the percentage referred to in paragraph (b) of $818.
History
S 102C inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
Division 2 - Other entitlements
History
Div 2 inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
Subdivision A - Entitlement in normal circumstances
History
Subdiv A inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
SECTION 102D
When is an individual entitled to an ETR payment?
Youth allowance
102D(1)
An individual is entitled to an ETR payment if:
(a)
the individual has been paid an instalment of youth allowance; and
(b)
the instalment was in respect of a period that included 8 May 2012; and
(c)
the instalment was of the individual; and
(d)
the individual was born:
(i)
on or after 1 January 1993; and
(ii)
on or before 8 May 1996; and
(e)
on 8 May 2012, 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)
youth allowance is payable to the individual in respect of 8 May 2012.
ABSTUDY
102D(2)
An individual is entitled to an ETR payment 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 8 May 2012; and
(c)
the individual was born:
(i)
on or after 1 January 1993; and
(ii)
on or before 8 May 1996; and
(d)
on 8 May 2012, 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)
living allowance is payable under the scheme in respect of the individual on 8 May 2012.
Disability support pension and pensioner education supplement
102D(3)
An individual is entitled to an ETR payment if:
(a)
an instalment of disability support pension under Part 2.3 of the
Social Security Act 1991 has been paid to the individual; and
(b)
an instalment of pensioner education supplementunder:
(i)
Part 2.24A of the Social Security Act 1991; or
(ii)
the scheme known as the ABSTUDY scheme;
has been paid (whether or not to the individual); and
(c)
the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included 8 May 2012; and
(d)
the instalments referred to in paragraphs (a) and (b) were of the individual; and
(e)
the individual was born:
(i)
on or after 1 January 1993; and
(ii)
on or before 8 May 1996; and
(f)
on 8 May 2012, 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)
disability support pension and the pensioner education supplement are both payable to the individual in respect of 8 May 2012.
History
S 102D inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
SECTION 102E
102E
What is the amount of the payment?
The amount of the ETR payment to an individual who is entitled under section
102D is $818.
History
S 102E inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
Subdivision B - Entitlement where death occurs
History
Subdiv B inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
SECTION 102F
Entitlement where death occurs
102F(1)
The Secretary may determine that an individual is entitled to an ETR payment if:
(a)
in relation to 8 May 2012, a determination under section
18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section
33 of this Act because of the death of another individual; and
(b)
either:
(i)
the other individual was entitled to an amount of ETR payment, but the other individual died before the amount was paid; or
(ii)
the Secretary is satisfied that the other individual would have become entitled to an amount of ETR payment if the other individual had not died.
Note:
The amount of the ETR payment for an individual entitled under this section is worked out under section 102G.
102F(2)
If the Secretary makes a determination under subsection (1), no-one else is, or can become, entitled to an ETR payment because of the death of the other individual.
History
S 102F inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
SECTION 102G
102G
What is the amount of the payment?
If the Secretary makes a determination under subsection
102F(1) that an individual is entitled to an ETR payment, the amount of the ETR payment is the amount referred to in subparagraph
102F(1)(b)(i) or (ii) (as the case requires).
History
S 102G inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
Division 3 - General
History
Div 3 inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
SECTION 102H
General rules
More than one entitlement under this Part
102H(1)
If an ETR payment under Division 1 in relation to an eligible child (see section
102B) is paid to an individual, no ETR payment under Subdivision
A of Division
2 can be paid to the eligible child.
102H(2)
If an ETR payment under Division 1 in relation to an eligible child (see section
102B) is paid to an individual, no further ETR payment under that Division in relation to that eligible child can be paid to the individual.
102H(3)
If an ETR payment under Subdivision
A of Division
2 is paid to an individual (the
recipient
), no ETR payment under Division
1 can be paid to another individual in relation to the recipient.
102H(4)
If an ETR payment under Subdivision A of Division
2 is paid to an individual, no further ETR payment under that Subdivision can be paid to the individual.
Note:
Payments under Subdivision B of Division 2 are dealt with in subsection 102F(2).
More than one entitlement under this Part and veterans' entitlements
102H(5)
If an ETR payment under Division 1 of Part VIIH of the
Veterans' Entitlements Act 1986 in relation to a child is paid to a person, no ETR payment under this Part can be paid:
(a)
to the person in relation to the same child; or
(b)
to the child.
History
S 102H inserted by No 50 of 2012, s 3 and Sch 1 item 2, effective 27 May 2012.
PART 8 - CLEAN ENERGY ADVANCES
History
Pt 8 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
Division 1 - Entitlement to clean energy advances
History
Div 1 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
SECTION 103
Entitlement in normal circumstances
Entitlement for days 14 May 2012 to 30 June 2012
103(1)
The Secretary may, on a day during the period starting on 14 May 2012 and ending on 30 June 2012, determine that an individual is entitled to a clean energy advance if:
(a)
in relation to that day:
(i)
a determination under section 16 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; or
(ii)
a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 32 of this Act; and
(b)
the individual is in Australia on that day; and
(c)
the individual's rate of family tax benefit on that day, worked out under Division 1 of Part
4 but disregarding reductions (if any) under clause
5 or
25A of Schedule
1, is greater than nil; and
(d)
that rate was worked out taking into account at least one FTB child of the individual who is in Australia on that day; and
(e)
on that day, neither section
32AA nor
32AD of the Family Assistance Administration Act prevents the Secretary from making a payment of family tax benefit to the individual, or the individual's partner, worked out on an estimated income basis.
Note:
The amount of the advance is worked out under sections 105 and 106.
History
S 103(1) amended by No 49 of 2012, s 3 and Sch 3 item 2, by substituting "an estimated income basis" for "the basis referred to in subsection 20(1), (2A) or (3) of that Act" in para (e), effective 1 July 2012.
Entitlement for days 1 July 2012 to 30 June 2013
103(2)
The Secretary may determine that an individual is entitled to a clean energy advance if:
(a)
in relation to any day during the period starting on 1 July 2012 and ending on 30 June 2013:
(i)
a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; or
(ii)
a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 32 of this Act; and
(b)
the individual is not an absent overseas recipient on that day (disregarding section
63A); and
(c)
the individual's rate of family tax benefit on that day, worked out under Division
1 of Part
4 but disregarding reductions (if any) under clause
5 or
25A of Schedule
1, is greater than nil; and
(d)
that rate was worked out taking into account at least one FTB child of the individual who is not an absent overseas FTB child on that day (disregarding section
63A).
Note:
The amount of the advance is worked out under sections 105 and 106.
103(3)
However, the Secretary must not make a determination under subsection (2) on a day before 1 July 2013 if:
(a)
on that day:
(i)
the individual is outside Australia and the individual left Australia before 1 April 2013; and
(ii)
the individual is not an absent overseas recipient (disregarding section 63A); or
(b)
on that day:
(i)
each FTB child of the individual is outside Australia and each FTB child of the individual left Australia before 1 April 2013; and
(ii)
each FTB child of the individual is not an absent overseas FTB child (disregarding section 63A).
Operation of section 32
103(4)
For the purposes of paragraphs (1)(c) and (d) and (2)(c) and (d), disregard section
32.
One clean energy advance only
103(5)
An individual is not entitled to more than one clean energy advance under this section.
History
S 103 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
SECTION 104
Entitlement where death occurs
104(1)
The Secretary may determine that an individual is entitled to a clean energy advance if:
(a)
in relation to any day during the period starting on 1 July 2012 and ending on 30 June 2013, a determination under section
18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section
33 of this Act because of the death of another individual; and
(b)
either:
(i)
the Secretary has determined that the other individual was entitled to an amount of a clean energy advance, but the other individual died before the amount was paid; or
(ii)
the Secretary is satisfied that the other individual would have become entitled to an amount of a clean energy advance if the other individual had not died.
Note:
The amount of the advance is worked out under section 107.
104(2)
If the Secretary makes a determination under subsection (1), no-one else is, or can become, entitled to a clean energy advance because of the death of the other individual.
History
S 104 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
Division 2 - Amount of clean energy advance
History
Div 2 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
SECTION 105
Amount of advance where entitlement under section 103
105(1)
On the day (the
decision day
) that the Secretary determines that an individual is entitled to a clean energy advance under section
103, the Secretary must work out the amount of the advance.
Secretary determines entitlement before 1 July 2012
105(2)
If the decision day is before 1 July 2012, the amount of the individual's clean energy advance is, subject to subsections (5) and (6), worked out as follows:
Method statement
Step 1.
Work out the individual's clean energy daily rate (see section 106) on the decision day (assuming that any rate or amount that is to be indexed on 1 July 2012 had already been indexed on the decision day).
Step 2.
Multiply the amount at step 1 by 365: the result is the amount of the individual's clean energy advance.
Secretary determines entitlement in the 2012-13 income year
105(3)
If the decision day is on or after 1 July 2012 and before 1 July 2013, the amount of the individual's clean energy advance is, subject to subsections (5) and (6), worked out as follows:
Method statement
Step 1.
Work out the sum of the individual's clean energy daily rates (see section 106) for each day in the period beginning on 1 July 2012 and ending on the decision day.
Step 2.
Multiply the individual's clean energy daily rate on the decision day by the number of days in the 2012-13 income year that are after the decision day.
Step 3.
Work out the sum of the amounts at steps 1 and 2: the result is the amount of the individual's clean energy advance.
Secretary determines entitlement on or after 1 July 2013
105(4)
If the decision day is on or after 1 July 2013, the amount of the individual's clean energy advance is, subject to subsections (5) and (6), the sum of the individual's clean energy daily rates (see section
106) for each day in the 2012-13 income year.
Reduced amount if rate took account of a section 28 or 29 percentage determination
105(5)
If, in relation to any of the following days:
(a)
if the decision day is before 1 July 2012 - the decision day;
(b)
if the decision day is on or after 1 July 2012 and before 1 July 2013 - a day in the period beginning on 1 July 2012 and ending on the decision day;
(c)
if the decision day is on or after 1 July 2013 - a day in the 2012-13 income year;
a determination under section 28 or 29 of a particular percentage in relation to one or more FTB children of the individual is in effect, the clean energy daily rate for that day is that percentage of the clean energy daily rate that would otherwise apply.
Legislative instrument
105(6)
If:
(a)
an individual is entitled to a clean energy advance under section
103 in relation to an FTB child; and
(b)
before the decision day in relation to the individual, a former partner of the individual was entitled to a clean energy advance under section 103 or 108 in relation to that FTB child; and
(c)
at the time the former partner became so entitled, the individual and the former partner were members of the same couple;
then:
(d)
subsections (2) to (5) do not apply in relation to working out the amount of the individual's clean energy advance; and
(e)
the amount of the individual's clean energy advance is worked out in accordance with an instrument made under subsection (7) (which may be nil).
105(7)
The Minister may, by legislative instrument, specify a method for working out the amount of clean energy advances for the purposes of subsection (6).
History
S 105 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
SECTION 106
Clean energy daily rate
106(1)
An individual's
clean energy daily rate
for a day is worked out as follows:
Method statement
Step 1.
If the individual's rate of family tax benefit on that day (disregarding reductions (if any) under clause 5 or 25A of Schedule 1) consisted of or included a Part A rate greater than nil:
(a) if the Part A rate is worked out under clause 3 of Schedule 1 and the individual's income and maintenance tested rate exceeds the individual's base rate - work out the sum of the amounts at paragraphs (a) and (ca) of step 1 of the method statement in that clause; or
(b) if the Part A rate is worked out under clause 3 of Schedule 1 and the individual's income and maintenance tested rate is less than or equal to the individual's base rate-work out the sum of the amounts at paragraphs (a) and (d) of step 1 of the method statement in clause 25 of that Schedule; or
(c) if the Part A rate is worked out under clause 25 of Schedule 1 and the individual's Method 2 income and maintenance tested rate is less than or equal to the individual's provisional Part A rate-work out the sum of the amounts at paragraphs (a) and (d) of step 1 of the method statement in that clause; or
(d) if the Part A rate is worked out under clause 25 of Schedule 1 and the individual's Method 2 income and maintenance tested rate exceeds the individual's provisional Part A rate-work out the sum of the amounts at paragraphs (a) and (ca) of step 1 of the method statement in clause 3 of that Schedule.
Step 2.
If the individual's rate of family tax benefit on that day consisted of or included a Part B rate greater than nil, work out whichever of the following amounts is appropriate:
(a) the sum of the amounts under paragraphs 29(1)(a) and (b) of Schedule 1;
(b) the sum of the amounts at paragraphs (a) and (b) of step 1 of the method statement in subclause 29(2) of Schedule 1;
(c) the sum of the amounts under paragraphs 29A(2)(a) and (b) of Schedule 1.
Step 3.
Work out the sum of the amounts at steps 1 and 2.
Step 4.
Multiply the amount at step 3 by 0.017.
Step 5.
Divide the amount at step 4 by 365 (rounded to the nearest cent (rounding 0.5 cents upwards)): the result is the individual's
clean energy daily rate
for that day.
106(2)
If steps 1 and 2 of the method statement in subsection (1) do not apply in relation to an individual on a day, the individual's
clean energy daily rate
for that day is nil.
106(3)
An individual's
clean energy daily rate
for a day is nil if the individual is an absent overseas recipient on that day (disregarding section
63A).
106(4)
The calculation under subsection (1) for a day is to be done disregarding any FTB child of the individual who is an absent overseas FTB child (disregarding section
63A) on that day.
106(5)
The calculation under subsection (1) is to be done disregarding section
32.
106(6)
If:
(a)
the decision day (see subsection
105(1)) is before 1 July 2013; and
(b)
on the decision day:
(i)
an FTB child of the individual is outside Australia and the FTB child left Australia before 1 April 2013; and
(ii)
that FTB child is not an absent overseas FTB child (disregarding section 63A);
then the calculation under subsection (1) of this section on the decision day is to be done disregarding that FTB child.
106(7)
If the child referred to in subsection (6) returns to Australia before 1 July 2013, then, for the purposes of section
108, there is taken to be a change in the individual's circumstances on the day of the child's return.
106(8)
If the child referred to in subsection (6) does not return to Australia before 1 July 2013, then, for the purposes of section
108, there is taken to be a trigger day of 30 June 2013 in relation to the individual.
History
S 106 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
SECTION 107
107
Amount of advance where entitlement under section 104
If the Secretary makes a determination under subsection
104(1) that an individual is entitled to a clean energy advance, the amount of the advance is the amount referred to in subparagraph
104(1)(b)(i) or
(ii) (as the case requires).
History
S 107 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
Division 3 - Top-up payments of clean energy advance
History
Div 3 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
SECTION 108
Top-up payments of clean energy advance
General case
108(1)
If:
(a)
the Secretary pays a clean energy advance (the
original payment
) to an individual in circumstances where the Secretary determined the individual is entitled to the advance under section
103 and where the amount of the advance is not worked out under subsection
105(6); and
(b)
the decision day (see subsection
105(1)) is before 1 July 2013; and
(c)
on a day (the
trigger day
) after the decision day and before 1 July 2013, the individual's circumstances change so that:
(i)
if the individual has not previously become entitled to a payment under this section - the amount of the original payment is less than the amount of the clean energy advance that would have been paid to the individual if the decision day had been the trigger day; or
(ii)
if the individual has previously become entitled to one or more payments under this section - the sum of those payments and the original payment is less than the amount of the clean energy advance that would have been paid to the individual if the decision day had been the trigger day; and
(d)
subsection (1A) does not apply in relation to the individual;
then the individual is entitled to a further payment of clean energy advance equal to the amount of the shortfall.
History
S 108(1) amended by No 49 of 2012, s 3 and Sch 6 items 14 and 15, by inserting "and" at the end of para (c) and inserting para (d), effective 14 May 2012.
Other cases
108(1A)
If:
(a)
the Secretary pays a clean energy advance to an individual in circumstances where the Secretary determined the individual is entitled to the advance under section
103 and where the amount of the advance is not worked out under subsection
105(6); and
(b)
the decision day (see subsection
105(1)) is before 1 July 2013; and
(c)
(Repealed by No 154 of 2012)
(d)
on a day (the
trigger day
) after the decision day and before 1 July 2013, the individual's circumstances change; and
(e)
the individual is entitled to a further payment of clean energy advance in accordance with an instrument made under subsection (1B);
then the amount of the individual's further clean energy advance is worked out in accordance with an instrument made under subsection (1B) (which may be nil).
History
S 108(1A) amended by No 154 of 2012, s 3 and Sch 6 item 3, applicable in relation to working out whether individuals are entitled to further payments of clean energy advance on or after 17 November 2012.
(c)
on the decision day, the individual is a member of a couple; and
S 108(1A) inserted by No 49 of 2012, s 3 and Sch 6 item 16, effective 14 May 2012.
108(1B)
The Minister may, by legislative instrument:
(a)
specify the circumstances in which individuals are entitled to further payments of clean energy advances for the purposes of subsection (1A); and
(b)
specify a method for working out the amount of further clean energy advances for the purposes of subsection (1A).
History
S 108(1B) inserted by No 49 of 2012, s 3 and Sch 6 item 16, effective 14 May 2012.
108(2)
If:
(a)
the Secretary pays a clean energy advance to an individual in circumstances where the Secretary determined the individual is entitled to the advance under section
103 and where the amount of the advance is worked out under subsection
105(6); and
(b)
the decision day (see subsection
105(1)) is before 1 July 2013; and
(c)
on a day (the
trigger day
) after the decision day and before 1 July 2013, the individual's circumstances change; and
(d)
the individual is entitled to a further payment of clean energy advance in accordance with an instrument made under subsection (3);
then the amount of the individual's further clean energy advance is worked out in accordance with an instrument made under subsection (3) (which may be nil).
History
S 108(2) amended by No 49 of 2012, s 3 and Sch 6 items 18 and 19, by omitting "(the
original payment
)" after "clean energy advance" in para (a) and inserting "(the
trigger day
)" in para (c), effective 14 May 2012.
108(3)
The Minister may, by legislative instrument:
(a)
specify the circumstances in which individuals are entitled to further payments of clean energy advances for the purposes of subsection (2); and
(b)
specify a method for working out the amount of further clean energy advances for the purposes of subsection (2).
Interpretation
108(4)
For the purposes of this section, there is taken not to be a change in the individual's circumstances merely because a determination under section
28 in relation to the individual is varied or ceases to be in force.
History
S 108 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
Division 4 - General rules
History
Div 4 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
SECTION 109
109
General rules
If:
(a)
an individual is entitled to a clean energy advance under section
103 or
108 in relation to an FTB child; and
(b)
the amount of the advance was not worked out by applying subsection
105(5); and
(c)
the amount of the advance was not worked out under subsection
108(1A);
then, while the individual is a member of a couple, the other member of the couple is not entitled to a clean energy advance under section 103 or 108 in relation to that child.
History
S 109 amended by No 70 of 2013, s 3 and Sch 3 items 60 and 61, by inserting "and" in para (b) and inserting para (c), applicable in relation to working out whether individuals are entitled to payments of clean energy advance on or after 28 June 2013 (whether the entitlement referred to in paragraph 109(a) of the A New Tax System (Family Assistance) Act 1999 arose before, on or after 28 June 2013).
S 109 inserted by No 141 of 2011, s 3 and Sch 2 item 3, effective 14 May 2012.
PART 9 - 2020 ECONOMIC SUPPORT PAYMENTS
History
Pt 9 inserted by No 22 of 2020, s 3 and Sch 4 item 2, effective 25 March 2020.
Division 1 - First 2020 economic support payment
History
Div 1 inserted by No 22 of 2020, s 3 and Sch 4 item 2, effective 25 March 2020.
SECTION 110
110
When is an individual entitled to a first 2020 economic support payment?
An individual is entitled to a first 2020 economic support payment if subsection
116(2),
(3) or
(4) applies to the individual on a day in the period:
(a)
starting on 12 March 2020; and
(b)
ending on 13 April 2020.
History
S 110 inserted by No 22 of 2020, s 3 and Sch 4 item 2, effective 25 March 2020.
SECTION 111
111
What is the amount of the payment?
The amount of an individual's first 2020 economic support payment under this Division is $750.
History
S 111 inserted by No 22 of 2020, s 3 and Sch 4 item 2, effective 25 March 2020.
SECTION 112
More than one entitlement
112(1)
If, at the time the Secretary determines whether an individual is entitled to a first 2020 economic support payment under this Division, 2 or more of subsections
116(2),
(3) and
(4) would otherwise apply to the individual on a day or days occurring in the period mentioned in section 110 (whether on the same day or different days), then:
(a)
the first of those subsections applies to the individual on that day or those days; and
(b)
none of the others apply to the individual during that period.
Note:
For the purposes of sections 65JA (payment) and 72 (debts) of the Family Assistance Administration Act, it is necessary to know which subsection of section 116 of this Act applies.
112(2)
If:
(a)
a first 2020 economic support payment under the ABSTUDY Scheme; or
(b)
a first 2020 economic support payment under Division 1 of Part 2.6B of the
Social Security Act 1991; or
(c)
a first 2020 economic support payment under Division 1 of Part IIIH of the
Veterans' Entitlements Act 1986;
is paid to an individual, no payment under this Division can be paid to the individual.
History
S 112 inserted by No 22 of 2020, s 3 and Sch 4 item 2, effective 25 March 2020.
Division 2 - Second 2020 economic support payment
History
Div 2 inserted by No 22 of 2020, s 3 and Sch 4 item 2, effective 25 March 2020.
SECTION 113
113
When is an individual entitled to a second 2020 economic support payment?
An individual is entitled to a second 2020 economic support payment if:
(a)
subsection
116(2),
(3) or
(4) applies to the individual on 10 July 2020; and
(b)
the individual does not receive COVID-19 supplement under the
Social Security Act 1991 in respect of 10 July 2020.
History
S 113 inserted by No 22 of 2020, s 3 and Sch 4 item 2, effective 25 March 2020.
SECTION 114
114
What is the amount of the payment?
The amount of an individual's second 2020 economic support payment under this Division is $750.
History
S 114 inserted by No 22 of 2020, s 3 and Sch 4 item 2, effective 25 March 2020.
SECTION 115
More than one entitlement
115(1)
If, at the time the Secretary determines whether an individual is entitled to a second 2020 economic support payment under this Division, 2 or more of subsections
116(2),
(3) and
(4) would otherwise apply to the individual on 10 July 2020, then:
(a)
the first of those subsections applies to the individual on 10 July 2020; and
(b)
none of the others apply to the individual on 10 July 2020.
Note:
For the purposes of sections 65JB (payment) and 72 (debts) of the Family Assistance Administration Act, it is necessary to know which subsection of section 116 of this Act applies.
115(2)
If:
(a)
a second 2020 economic support payment under the ABSTUDY Scheme; or
(b)
a second 2020 economic support payment under Division 2 of Part 2.6B of the
Social Security Act 1991; or
(c)
a second 2020 economic support payment under Division 2 of Part IIIH of the Veterans' Entitlements Act 1986;
is paid to an individual, no payment under this Division can be paid to the individual.
History
S 115 inserted by No 22 of 2020, s 3 and Sch 4 item 2, effective 25 March 2020.
Division 3 - Eligibility for 2020 economic support payment
History
Div 3 inserted by No 22 of 2020, s 3 and Sch 4 item 2, effective 25 March 2020.
SECTION 116
Eligibility for 2020 economic support payment
116(1)
This section applies for the purposes of section
110 and paragraph
113(a).
116(2)
Subject to subsection (5) of this section, this subsection applies to an individual on a day if:
(a)
in relation to that day, a determination under section
16 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and
(b)
the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil.
116(3)
Subject to subsection (5) of this section, this subsection applies to an individual on a day if:
(a)
in relation to that day, a determination under section
17 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and
(b)
the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and
(c)
the determination is made as a result of a claim made in:
(i)
the income year in which that day occurs; or
(ii)
either of the next 2 income years.
116(4)
Subject to subsection (5) of this section, this subsection applies to an individual on a day if:
(a)
in relation to that day, a determination under section
18 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and
(b)
the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and
(c)
the determination is made as a result of a claim made in:
(i)
the income year in which that day occurs; or
(ii)
a later income year.
Residence requirement
116(5)
Subsection (2), (3) or (4) does not apply to an individual on a day if the individual does not reside in Australia on that day.
History
S 116 inserted by No 22 of 2020, s 3 and Sch 4 item 2, effective 25 March 2020.
PART 10 - ADDITIONAL ECONOMIC SUPPORT PAYMENTS
History
Pt 10 inserted by No 97 of 2020, s 3 and Sch 1 item 2, effective 14 November 2020.
Division 1 - Additional economic support payment 2020
History
Div 1 inserted by No 97 of 2020, s 3 and Sch 1 item 2, effective 14 November 2020.
SECTION 117
117
When is an individual entitled to an additional economic support payment 2020?
An individual is entitled to an additional economic support payment 2020 if:
(a)
subsection
123(2),
(3) or
(4) applies to the individual on 27 November 2020; and
(b)
the individual does not receive an income support payment (within the meaning of the
Social Security Act 1991) in respect of 27 November 2020; and
(c)
the individual does not receive a payment under a prescribed educational scheme in respect of 27 November 2020; and
(d)
the individual is residing in Australia on 27 November 2020.
History
S 117 inserted by No 97 of 2020, s 3 and Sch 1 item 2, effective 14 November 2020.
SECTION 118
118
What is the amount of the payment?
The amount of an individual's additional economic support payment 2020 under this Division is $250.
History
S 118 inserted by No 97 of 2020, s 3 and Sch 1 item 2, effective 14 November 2020.
SECTION 119
More than one entitlement
119(1)
If, at the time the Secretary determines whether an individual is entitled to an additional economic support payment 2020 under this Division, 2 or more of subsections
123(2),
(3) and
(4) would otherwise apply to the individual on 27 November 2020, then:
(a)
the first of those subsections applies to the individual on 27 November 2020; and
(b)
none of the others apply to the individual on 27 November 2020.
Note:
For the purposes of sections 65JC (payment) and 72A (debts) of the Family Assistance Administration Act, it is necessary to know which subsection of section 123 of this Act applies.
119(2)
If:
(a)
an additional economic support payment 2020 under Division 1 of Part 2.6C of the
Social Security Act 1991; or
(b)
an additional economic support payment 2020 under Division 1 of Part IIIJ of the
Veterans' Entitlements Act 1986;
is paid to an individual, no payment under this Division can be paid to the individual.
History
S 119 inserted by No 97 of 2020, s 3 and Sch 1 item 2, effective 14 November 2020.
Division 2 - Additional economic support payment 2021
History
Div 2 inserted by No 97 of 2020, s 3 and Sch 1 item 2, effective 14 November 2020.
SECTION 120
120
When is an individual entitled to an additional economic support payment 2021?
An individual is entitled to an additional economic support payment 2021 if:
(a)
subsection
123(2),
(3) or
(4) applies to the individual on 26 February 2021; and
(b)
the individual does not receive an income support payment (within the meaning of the
Social Security Act 1991) in respect of 26 February 2021; and
(c)
the individual does not receive a payment under a prescribed educational scheme in respect of 26 February 2021; and
(d)
the individual is residing in Australia on26 February 2021.
History
S 120 inserted by No 97 of 2020, s 3 and Sch 1 item 2, effective 14 November 2020.
SECTION 121
121
What is the amount of the payment?
The amount of an individual's additional economic support payment 2021 under this Division is $250.
History
S 121 inserted by No 97 of 2020, s 3 and Sch 1 item 2, effective 14 November 2020.
SECTION 122
More than one entitlement
122(1)
If, at the time the Secretary determines whether an individual is entitled to an additional economic support payment 2021 under this Division, 2 or more of subsections
123(2),
(3) and
(4) would otherwise apply to the individual on 26 February 2021, then:
(a)
the first of those subsections applies to the individual on 26 February 2021; and
(b)
none of the others apply to the individual on 26 February 2021.
Note:
For the purposes of sections 65JD (payment) and 72A (debts) of the Family Assistance Administration Act, it is necessary to know which subsection of section 123 of this Act applies.
122(2)
If:
(a)
an additional economic support payment 2021 under Division 2 of Part 2.6C of the
Social Security Act 1991; or
(b)
an additional economic support payment 2021 under Division 2 of Part IIIJ of the
Veterans' Entitlements Act 1986;
is paid to an individual, no payment under this Division can be paid to the individual.
History
S 122 inserted by No 97 of 2020, s 3 and Sch 1 item 2, effective 14 November 2020.
Division 3 - Eligibility
History
Div 3 inserted by No 97 of 2020, s 3 and Sch 1 item 2, effective 14 November 2020.
SECTION 123
More than one entitlement
123(1)
This section applies for the purposes of paragraphs
117(a) and
120(a).
123(2)
This subsection applies to an individual on a day if:
(a)
in relation to that day, a determination under section
16 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and
(b)
the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil.
123(3)
This subsection applies to an individual on a day if:
(a)
in relation to that day, a determination under section
17 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and
(b)
the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and
(c)
the determination is made as a result of a claim made in:
(i)
the income year in which that day occurs; or
(ii)
either of the next 2 income years.
123(4)
This subsection applies to an individual on a day if:
(a)
in relation to that day, a determination under section
18 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and
(b)
the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and
(c)
the determination is made as a result of a claim made in:
(i)
the income year in which that day occurs; or
(ii)
a later income year.
History
S 123 inserted by No 97 of 2020, s 3 and Sch 1 item 2, effective 14 November 2020.
Schedules
Schedule 1 - Family Tax Benefit Rate Calculator
Note: See subsection 58(1).
Part 1 - Overall rate calculation process
1
Overall rate calculation process
(1)
To work out an individual's annual rate of family tax benefit, add:
(a)
the individual's Part A rate calculated under Part
2 (clauses 3 to 24S) , Part
3 (clauses
25 to
28) or Part 3A (clause 28A); and
(b)
the individual's Part B rate calculated under Part
4 (clauses 28B to 33).
History
Sch 1 cl 1(1) amended by No 146 of 2006, s 3 and Sch 8 item 67, by substituting ", Part 3 (clauses 25 to 28) or Part 3A (clause 28A)" for "or Part 3 (clauses 25 to 28)" in para (a), effective 1 July 2008.
Sch 1 cl 1(1) amended by No 63 of 2008, s 3 and Sch 6 item 5, by substituting "24S" for "24" in para (a), effective 1 July 2008.
Sch 1 cl 1(1) amended by No 63 of 2008, s 3 and Sch 1 item 1, by substituting "28B" for "29" in para (b), effective 1 July 2008, applicable in relation to the 2008-09 income year and later income years.
(2)
To work out the individual's Part A rate:
(a)
use Part
2 (clauses 3 to 24S) if the individual has at least one FTB child and:
(i)
the individual's adjusted taxable income does not exceed the individual's higher income free area; or
(ii)
the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment; and
(b)
use Part
3 (clauses 25 to 28) if the individual has at least one FTB child and:
(i)
the individual's adjusted taxable income exceeds the individual's higher income free area; and
(ii)
neither the individual, nor the individual's partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment.
(c)
use Part 3A (clause 28A) if the individual has no FTB children.
Use Schedule 3 to work out the individual's adjusted taxable income. Use clause 2 to work out the individual's higher income free area.
History
Sch 1 cl 1(2) amended by No 17 of 2018, s 3 and Sch 2 item 27, by substituting ", income support supplement or a veteran payment" for "or income support supplement" in para (a)(ii) and (b)(ii), effective 1 May 2018.
Sch 1 cl 1(2) amended by No 146 of 2006, s 3 and Sch 8 items 68 and 69, by substituting "if the individual has at least one FTB child and:" for "if:" in paras (a) and (b) and inserting para (c), effective 1 July 2008.
Sch 1 cl 1(2) amended by No 63 of 2008, s 3 and Sch 6 item 6, by substituting ", a service pension or income support supplement" for "or a service pension" in paras (a)(ii) and (b)(ii), effective 30 June 2008.
Sch 1 cl 1(2) amended by No 63 of 2008, s 3 and Sch 6 item 5, by substituting "24S" for "24" in para (a), effective 1 July 2008.
Sch 1 cl 1(2) amended by No 83 of 1999, s 3 and Sch 2 item 33, by substituting paras (a) and (b), effective 1 July 2000. Paragraphs (a) and (b) formerly read:
(a)
use Part 2 (clauses 3 to 24) if the individual's adjusted taxable income does not exceed the individual's higher income free area; or
(b)
use Part 3 (clauses 25 to 28) if the individual's adjusted taxable income exceeds the individual's higher income free area.
2
2
Higher income free area
For the purposes of this Part, an individual's higher income free area is the basic amount in column 1 of the following table.
Higher income free area
|
|
Column 1
Basic amount
|
|
1 |
$98,988 |
|
History
Sch 1 cl 2 amended by No 168 of 2018, s 3 and Sch 5 item 1, by substituting "$98,988" for "$73,000" in column 1 of the table, applicable in relation to working out the Part A rate of family tax benefit for days on or after 1 July 2019.
Sch 1 cl 2 amended by No 122 of 2014, s 3 and Sch 9 items 1 and 2, by substituting "the basic amount in column 1 of the following table" for "worked out using the following table. An individual's higher income free area is the basic amount in column 1 plus an additional amount in column 2 for each FTB child of the individual (after the first)" and repealing column 2 of the table, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2015. Column 2 of the table formerly read:
"Column 2
Additional amount
|
$3,000" |
Part 2 - Part A rate (Method 1)
Division 1 - Overall rate calculation process
3
3
Method of calculating Part A rate
Subject to the operation of clauses
5,
6A,
38J and
38K, if the individual's Part A rate is to be calculated using this Part, it is calculated as follows:
Method statement
Step 1.
Add the following amounts:
(a) the individual's standard rate under Division 2 of this Part (clauses 7 to 11);
(b) (Repealed by No 17 of 2016)
(ba) the individual's newborn supplement (if any) under Division 1A of Part 5 (clauses 35A and 35B);
(c) the individual's multiple birth allowance (if any) under Division 2 of Part 5 (clauses 36 to 38);
(ca) the individual's FTB Part A supplement under Division 2A of Part 5 (clause 38A);
(cb) the individual's energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause 38AA);
(d) the individual's rent assistance (if any) under Subdivision A of Division 2B of Part 5 (clauses 38B to 38H).
The result is the individual's
maximum rate
.
Note:
Paragraph (cb) does not apply to certain individuals: see clause 6A.
Step 2.
Apply the income test in Division 2C of Part 5 (clauses 38L to 38N) to work out any reduction for adjusted taxable income. Take any reduction away from the individual's maximum rate: the result is the individual's
income tested rate
.
Step 3.
Apply the maintenance income test in Division 5 of this Part (clauses 20 to 24) to work out any reduction for maintenance income. Take any reduction away from the individual's income tested rate: the result is the individual's
income and maintenance tested rate
.
Step 4.
The individual's
Part A rate
is:
(a) the individual's income and maintenance tested rate if it is equal to or greater than the individual's base rate (see clause 4); or
(b) the individual's base rate (see clause 4) if it is more than the individual's income and maintenance tested rate.
History
Sch 1 cl 3 amended by No 55 of 2016, s 3 and Sch 21 items 6 and 7, by inserting "6A," after "operation of clauses 5," and the note at the end of step 1 of the method statement, effective 20 March 2017.
Sch 1 cl 3 amended by No 17 of 2016, s 3 and Sch 2 item 1, by repealing para (b) in step 1 of the method statement, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2016. Para (b) in step 1 of the method statement formerly read:
(b)
the individual's large family supplement (if any) under Division 1 of Part 5 (clauses 34 and 35);
Sch 1 cl 3 amended by No 122 of 2014, s 3 and Sch 1 item 144, by substituting "energy supplement" for "clean energy supplement" in para (cb) in step 1 of the method statement, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 3 amended by No 70 of 2013, s 3 and Sch 2A item 3, by inserting para (ba) after para (b) in step 1 of the method statement, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A.
Sch 1 cl 3 amended by No 141 of 2011, s 3 and Sch 2 item 16, by inserting para (cb) in step 1 of the method statement, applicable in relation to the 2013-14 income year and later income years.
Sch 1 cl 3 amended by No 146 of 2006, s 3 and Sch 8 items 70 to 72, by substituting "5, 38J and 38K" for "4A, 4B and 5", substituting "Subdivision A of Division 2B of Part 5 (clauses 38B to 38H)" for "Division 3 of this Part (clauses 12 to 16)" in para (d) of step 1 of the method statement and substituting "Division 2C of Part 5 (clauses 38L to 38N)" for " Division 4 of this Part (clauses 17 to 19)" in step 2 of the method statement, effective 1 July 2008.
Sch 1 cl 3 amended by No 61 of 2005, s 3 and Sch 4 item 2, by substituting "clauses 4A, 4B and 5" for "clause 5", applicable in relation to a decision, made after 1 July 2005, to make a determination that includes, or to vary a determination to include, rent assistance when calculating an individual's Part A rate of family tax benefit for a day that occurs before or after 1 July 2005.
Sch 1 cl 3 amended by No 59 of 2004, s 3 and Sch 1 item 1, by inserting para (ca) after para (c) of step 1 of the method statement, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
Sch 1 cl 3 amended by No 45 of 2000, s 3 and Sch 1 item 21, by substituting "Subject to the operation of clause 5" for "Subject to clauses 5 and 6". For transitional provisions see note under s 22A.
4
4
Base rate
The individual's
base rate
is the rate that would be the individual's Method 2 base rate under clause
25 if the individual's Part A rate were worked out using Part
3.
History
Sch 1 cl 4 amended by No 53 of 2011, s 3 and Sch 5 item 8, by substituting "Method 2 base rate" for "maximum rate", effective 1 July 2011.
4A-4B
(Repealed by No 146 of 2006)
History
Sch 1 cl 4A and 4B repealed by No 146 of 2006, s 3 and Sch 8 item 73, effective 1 July 2008. Clauses 4A and 4B formerly read:
4A Offsetting for duplicate rent assistance under family assistance and social security law
(1)
When this clause applies
This clause applies if:
(a)
a decision (the
social security decision
) was made that rent assistance was to be included when calculating an individual's, or an individual's eligible partner's, rate of social security payment for a day; and
(b)
when the social security decision was made, no decision (the
family assistance decision
) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual's Part A rate of family tax benefit for that day had been made; and
(c)
after the social security decision was made, the family assistance decision was made; and
(d)
the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made.
Note:
For the definition of
eligible partner
see subclause (5).
(2)
Part A rate to be reduced
The individual's Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision) is to be reduced:
(a)
first, by the individual's annual social security RA amount for that day (see subclause (3)); and
(b)
then, by the individual's eligible partner's annual social security RA amount for that day (see subclause (4)).
However, it is not to be reduced to less than:
(c)
if it has been calculated for the first time under clause 3 because of the making of the family assistance decision - nil; and
(d)
if it has been recalculated under clause 3 because of the making of the family assistance decision - the Part A rate as it was immediately before the recalculation.
(3)
The
individual's annual social security RA amount
for that day is the amount worked out as follows:
Method statement
Step 1.
Work out the rate (if any) of social security payment (the
actual payment
) that was payable to the individual for that day.
Step 2.
Work out the rate (if any) of social security payment (the
notional payment
) that would have been payable to the individual for that day if rent assistance were not included when calculating the rate of the individual's social security payment for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the
individual's daily social security RA amount
for that day.
Step 4.
Multiply the individual's daily social security RA amount for that day by 365. The result is the
individual's annual social security RA amount
for that day.
(4)
The
individual's eligible partner's annual social security RA amount
for that day is the amount worked out as follows:
Method statement
Step 1.
Work out the rate (if any) of social security payment (the
actual payment
) that was payable to the individual's eligible partner for that day.
Step 2.
Work out the rate (if any) of social security payment (the
notional payment
) that would have been payable to the eligible partner for that day if rent assistance were not included when calculating the rate of the eligible partner's social security payment for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the
eligible partner's daily social security RA amount
for that day.
Step 4.
Multiply the eligible partner's daily social security RA amount for that day by 365. The result is the
individual's eligible partner's annual social security RA amount
for that day.
(5)
For the purposes of this clause, an individual is the
eligible partner
of another individual if both individuals are members of a couple (other than an illness separated couple, a respite care couple or a temporarily separated couple).
4B Offsetting for duplicate rent assistance under family assistance and veterans' entitlements law
(1)
When this clause applies
This clause applies if:
(a)
a decision (the
veterans' entitlements decision
) was made that rent assistance was to be included when calculating an individual's, or an individual's eligible partner's, rate of service pension or income support supplement for a day; and
(b)
when the veterans' entitlements decision was made, no decision (the
family assistance decision
) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual's Part A rate of family tax benefit for that day had been made; and
(c)
after the veterans' entitlements decision was made, the family assistance decision was made; and
(d)
the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made.
Note:
For the definition of
eligible partner
see subclause (5).
(2)
Part A rate to be reduced
The individual's Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision and as reduced (if at all) under clause 4A) is to be reduced:
(a)
first, by the individual's annual veterans' entitlements RA amount for that day (see subclause (3)); and
(b)
then, by the individual's eligible partner's annual veterans' entitlements RA amount for that day (see subclause (4)).
However, it is not to be reduced to less than:
(c)
if it has been calculated for the first time under clause 3 because of the making of the family assistance decision - nil; and
(d)
if it has been recalculated under clause 3 because of the making of the family assistance decision - the Part A rate as it was immediately before the recalculation.
(3)
The
individual's annual veterans' entitlements RA amount
for that day is the amount worked out as follows:
Method statement
Step 1.
Work out the rate (if any) of service pension or income support supplement (the
actual payment
) that was payable to the individual for that day.
Step 2.
Work out the rate (if any) of service pension or income support supplement (the
notional payment
) that would have been payable to the individual for that day if rent assistance were not included when calculating the rate of the individual's service pension or income support supplement for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the
individual's provisional veterans' entitlements RA amount
for that day.
Step 4.
Divide the individual's provisional veterans' entitlements RA amount for that day by 364, then multiply it by 365. The result is the
individual's annual veterans' entitlements RA amount
for that day.
(4)
The
individual's eligible partner's annual veterans' entitlements RA amount
for that day is the amount worked out as follows:
Method statement
Step 1.
Work out the rate (if any) of service pension or income support supplement (the
actual payment
) that was payable to the individual's eligible partner for that day.
Step 2.
Work out the rate (if any) of service pension or income support supplement (the
notional payment
) that would have been payable to the eligible partner for that day if rent assistance were not included when calculating the amount of the eligible partner's service pension or income support supplement for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the
eligible partner's provisional veterans' entitlements RA amount
for that day.
Step 4.
Divide the eligible partner's provisional veterans' entitlements RA amount for that day by 364, then multiply it by 365. The result is the
individual's eligible partner's annual veterans' entitlements RA amount
for that day.
(5)
For the purposes of this clause, an individual is the
eligible partner
of another individual if both individuals are members of a couple (other than an illness separated couple or a respite care couple).
5
Family tax benefit advance to individual
(1)
If:
(a)
an individual is entitled to be paid family tax benefit by instalment; and
(b)
the individual is paid a family tax benefit advance; and
(c)
the individual has not repaid the whole of the advance; and
(d)
the amount of unrepaid family tax benefit advance is not an FTB advance debt;
then, subject to clauses 44 and 49, the individual's Part A rate (as reduced (if at all) under clauses 38J and 38K) is to be reduced in accordance with Division 4 of Part 5 (clauses 40 to 51).
(2)
If an individual satisfies paragraphs (1)(a) to (d) for more than one family tax benefit advance, the individual's Part A rate is to be reduced under subclause (1) for each of those advances.
History
Sch 1 cl 5 substituted by No 53 of 2011, s 3 and Sch 1 item 6, applicable to family tax benefit advances requested on or after 1 July 2011. No 53 of 2011, s 3 and Sch 1 item 20 contains the following transitional provision:
20 Transitional advance payment
(1)
This item applies if:
(a)
an individual was paid a family tax benefit advance for the individual's family tax benefit advance period that ended on 30 June 2011; and
(b)
under paragraph 33(3)(b) of the Family Assistance Administration Act as in effect immediately before 1 July 2011, the request for the advance operated for a particular standard advance period and all subsequent standard advance periods; and
(c)
the individual had not withdrawn the request before 30 June 2011; and
(d)
under clause 5 or 25A of Schedule 1 to the Family Assistance Act as in effect immediately before 1 July 2011, the individual's Part A rate was reduced for the period by the FTB advance rate.
(2)
On 1 July 2011, the individual is taken to have made an effective request for a single family tax benefit advance under section 34 of the Family Assistance Administration Act as inserted.
(3)
The individual's advance assessment day is taken to be 1 July 2011.
(4)
The amount of the family tax benefit advance is the smallest of the following amounts:
(a)
$333.06;
(b)
the maximum amount of advance payable to the individual on the advance assessment day worked out under section 35D of the Family Assistance Administration Act as inserted;
(c)
the amount determined by the Secretary under subsection 35C(3) of the Family Assistance Administration Act as inserted.
(5)
Clauses 47 and 49 of Schedule 1 to the Family Assistance Act as inserted do not apply to the advance.
Sch 1 cl 5 formerly read:
5 Family tax benefit advance to individual
(1)
Subject to subclause (2), if family tax benefit advance is paid to an individual, the individual's Part A rate (as reduced (if at all) under clauses 38J and 38K) during the individual's family tax benefit advance period is to be reduced by the FTB advance rate.
History
Sch 1 cl 5(1) amended by No 146 of 2006, s 3 and Sch 8 item 74, by substituting "38J and" for "4A and 4B", effective 1 July 2008.
Sch 1 cl 5(1) amended by No 61 of 2005, s 3 and Sch 4 item 4, by inserting "(as reduced (if at all) under clauses 4A and 4B)" after "Part A rate", applicable in relation to a decision, made after 1 July 2005, to make a determination that includes, or to vary a determination to include, rent assistance when calculating an individual's Part A rate of family tax benefit for a day that occurs before or after 1 July 2005.
Sch 1 cl 5(1) amended by No 45 of 2000, s 3 and Sch 1 item 22, by substituting "Subject to subclause (2), if" for "If". For transitional provisions see note under s 22A.
(2)
If, at any time, the FTB advance rate in respect of an individual would equal or exceed the individual's Part A rate were subclause (1) to be disregarded, then, with effect from that time, subclause (1) ceases to have effect.
History
Sch 1 cl 5(2) inserted by No 45 of 2000, s 3 and Sch 1 item 23. For transitional provisions see note under s 22A.
6
6
Components of Part A rates under this Part
The Minister may, by legislative instrument, determine a method for working out the extent to which Part A rates under this Part are attributable to the amounts referred to in step 1 of the method statement in clause 3.
History
Sch 1 cl 6 inserted by No 141 of 2011, s 3 and Sch 2 item 17, applicable in relation to the 2013-14 income year and later income years.
Former Sch 1 cl 6 repealed by No 45 of 2000, s 3 and Sch 1 item 24. For transitional provisions see note under s 22A. Cl 6 formerly read:
6 Family tax benefit advance to partner
6
If:
(a)
an individual is a member of a couple at a particular time in a standard advance period; and
(b)
either:
(i)
the individual's partner dies at that time; or
(ii)
the individual's partner's family tax benefit is terminated at that time; and
(c)
family tax benefit advance was paid to the individual's partner during that standard advance period;
the individual's Part A rate during the partner's family tax benefit advance period is to be reduced by the FTB advance rate.
6A
Energy supplement
(1)
Paragraph (cb) of step 1 of the method statement in clause
3 does not apply to an individual on or after the commencement of this clause unless:
(a)
the individual was entitled to be paid family tax benefit in respect of 19 September 2016; and
(b)
the individual's Part A rate of family tax benefit in respect of 19 September 2016 was not worked out under Part
3A of this Schedule.
(2)
However, if:
(a)
the individual ceases to be entitled to be paid family tax benefit in respect of a day (the
applicable day
) on or after 20 September 2016; or
(b)
the individual's Part A rate of family tax benefit is worked out under Part
3A of this Schedule in respect of a day (
the applicable day
) on or after 20 September 2016;
then paragraph (cb) of step 1 of the method statement in clause 3 does not apply, and never again applies, to the individual from:
(c)
if the applicable day is before the commencement of this clause - the start of the day this clause commences; or
(d)
if the applicable day is on or after the commencement of this clause - the start of the applicable day.
History
Sch 1 cl 6A inserted by No 55 of 2016, s 3 and Sch 21 item 8, effective 20 March 2017.
Division 2 - Standard rate
7
Standard rate
(1)
Subject to clauses 8 to 11, an individual's standard rate is worked out using the following table. Work out which category applies to each FTB child of the individual. The FTB child rate is the corresponding amount in column 2. The standard rate is the sum of the FTB child rates.
FTB chid rates
(Part A - Method 1)
|
|
Column 1
Category of FTB child
|
Column 2
FTB child rate
|
1 |
FTB child who is under 13 years of age |
$4,292.40 |
2 |
FTB child who has reached 13 years of age |
$5,580.85 |
3 |
(Repealed by No 14 of 2014) |
|
4 |
(Repealed by No 14 of 2014) |
|
5 |
(Repealed by No 98 of 2012) |
|
History
Sch 1 cl 7 amended by No 36 of 2018, s 3 and Sch 2 item 6, by substituting "(1) Subject to subclauses (2) and (3) and" for "Subject to", effective 1 July 2018. For application provision, see note under s 61A.
Sch 1 cl 7 amended by No 14 of 2014, s 3 and Sch 3 items 23 and 24, by omitting ", but is under 16," from table item 2 and repealing items 3 and 4, effective 1 May 2014. For application and saving provisions see note under the section 17B of this Act. Table items 3 and 4 formerly read:
3 |
FTB child who has reached 16 years of age and who is a senior secondary school child |
$5,580.85 |
4 |
FTB child who has reached 16, but is under 18, years of age and who is not a senior secondary school child |
$1,372.40 |
Sch 1 cl 7 amended by No 98 of 2012, s 3 and Sch 3 item 10, by repealing table item 5, effective 1 January 2013. For application provisions, see note under s 22(4). Table item 5 formerly read:
5 |
FTB child who has reached 18, but is under 22, years of age and who is not a senior secondary school child |
$1,839.60 |
Sch 1 cl 7 amended by No 52 of 2011 (as amended by No 98 of 2012), s 3 and Sch 1 item 5, by substituting "22" for "25" in table item 5, column 1, applicable for the purposes of working out whether family tax benefit, and how much family tax benefit, is payable for a day that is on or after 1 January 2012.
Sch 1 cl 7 amended by No 50 of 2011, s 3 and Sch 2 item 6, by substituting the table, applicable in relation to working out the rate of family tax benefit for days on or after 1 January 2012. The table formerly read:
FTB chid rates
(Part A-Method 1)
|
|
Column 1
Category of FTB child
|
Column 2
FTB child rate
|
1 |
FTB child who is under 13 years of age |
$2,920.00 |
2 |
FTB child who has reached 13, but is under 16, years of age |
$3,697.45 |
3 |
FTB child who has reached 16, but is under 18, years of age |
$956.30 |
4 |
FTB child who has reached 18, but is under 25, years of age |
$1,306.70 |
Sch 1 cl 7 amended by No 146 of 2006, s 3 and Sch 8 items 150 and 151, by substituting "FTB chid rates" for "Standard rates" in the table heading and substituting "FTB child rate" for "Standard rate' in the table, heading to column 2, applicable to the 2008-09 income year and later income years.
Reduction during reduction period for failing to have health check or meet immunisation requirements
(2)
If either or both section
61A and subparagraph
61B(1)(b)(ii) apply in relation to an individual and an FTB child of the individual, the annual FTB child rate in relation to the child is reduced by $737.30 for each day in the FTB child rate reduction period (except any day in a past period to which subclause (3) applies).
History
Sch 1 cl 7(2) inserted by No 36 of 2018, s 3 and Sch 2 item 7, effective 1 July 2018. For application provision, see note under s 61A.
Reduction of past period claims for failing to meet immunisation requirements
(3)
The annual FTB child rate in relation to an FTB child of an individual is reduced by $737.30 if subparagraph
61B(1)(b)(i) applies in relation to the individual and the child.
History
Sch 1 cl 7(3) inserted by No 36 of 2018, s 3 and Sch 2 item 7, effective 1 July 2018. For application provision, see note under s 61A.
8
8
Base FTB child rate
For the purposes of this Division, the
base FTB child rate
for an FTB child of an individual is the rate that would be the FTB child rate under subclause
26(2) if:
(a)
the individual's Part A rate were being worked out under Part
3; and
(b)
clause
27 did not apply.
9
9
FTB child rate - recipient of other periodic payments
The FTB child rate for an FTB child of an individual is the base FTB child rate (see clause 8) if:
(a)
the individual or the individual's partner is receiving a periodic payment under a law of the Commonwealth and the law provides for an increase in the rate of payment by reference to an FTB child of the individual; or
(b)
the individual or the individual's partner is receiving a periodic payment under a scheme administered by the Commonwealth and the scheme provides for an increase in the rate of payment by reference to an FTB child of the individual.
10
Effect of certain maintenance rights
(1)
The FTB child rate for an FTB child of an individual is the base FTB child rate (see clause 8) if:
(a)
the individual or the individual's partner is entitled to claim or apply for maintenance for the child; and
(b)
the Secretary considers that it is reasonable for the individual or partner to take action to obtain maintenance; and
(c)
the individual or partner does not take action that the Secretary considers reasonable to obtain maintenance.
History
Sch1 cl 10(1) renumbered from cl 10 by No 98 of 2012, s 3 and Sch 4 item 4, by inserting "(1)" before "The FTB child rate", applicable in relation to working out an individual's Part A rate of family tax benefit for a day that occurs on or after 1 July 2012.
(2)
Subclause (1) does not apply to maintenance that is:
(a)
a liability under an administrative assessment (within the meaning of the
Child Support (Assessment) Act 1989); and
(b)
not an enforceable maintenance liability (within the meaning of the
Child Support (Registration and Collection) Act 1988).
History
Sch 1 cl 10(2) inserted by No 98 of 2012, s 3 and Sch 4 item 5, applicable in relation to working out an individual's Part A rate of family tax benefit for a day that occurs on or after 1 July 2012.
11
11
Sharing family tax benefit (shared care percentages)
If an individual has a shared care percentage for an FTB child of the individual, the FTB child rate for the child, in working out the individual's standard rate, is the individual's shared care percentage of the FTB child rate that would otherwise apply to the child.
History
Sch 1 cl 11 substituted by No 146 of 2006, s 3 and Sch 8 item 75, effective 1 July 2008. Clause 11 formerly read:
11 Sharing family tax benefit (determination under subsection 59(1))
11
If the Secretary has determined under subsection 59(1) the percentage (the
specified percentage
) that is to be the individual's percentage of family tax benefit for an FTB child of the individual, the FTB child rate for the child, in working out the individual's standard rate, is the specified percentage of the FTB child rate that would otherwise apply to the child.
Division 3-4 - (Repealed by No 146 of 2006)
History
Div 3 and 4 repealed by No 146 of 2006, s 3 and Sch 8 item 76, effective 1 July 2008. Div 3 and 4 formerly read:
Division 3 - Rent assistance
12 Rent assistance children
(1)
An individual's eligibility for, and rate of, rent assistance is affected by whether an FTB child of the individual is a rent assistance child of the individual.
(2)
An FTB child of an individual is a
rent assistance child
of the individual if the FTB child rate for the child:
(a)
exceeds the base FTB child rate (see clause 8); or
(b)
would exceed the base FTB child rate but for clause 11.
13 Eligibility for rent assistance
(1)
An amount by way of rent assistance for a period is to be added in working out an individual's maximum rate if:
(a)
the individual has at least one rent assistance child; and
(b)
the individual's claim for family tax benefit is not a claim to which subclause (2) applies; and
(ba)
neither the individual nor the individual's partner is receiving payments of incentive allowance under clause 36 of Schedule 1A to the Social Security Act 1991; and
(c)
the individual is not an ineligible homeowner; and
(d)
the individual is not an aged care resident; and
(e)
the individual pays, or is liable to pay, rent (other than Government rent); and
(f)
if the individual is not a relevant shared carer - the rent is payable at a rate of more than:
(i)
if the individual is not a member of a couple - $2,485.65 per year; or
(ii)
if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple - $3,675.55 per year; or
(iii)
if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple - $2,485.65 per year; or
(iv)
if the individual is a member of a temporarily separated couple - $2,485.65 per year; and
(fa)
if the individual is a relevant shared carer - the rent is payable at a rate of more than:
(i)
if the individual is not a member of a couple - $1,898.00 per year; or
(ii)
if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple - $3,087.90 per year; or
(iii)
if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple - $1,898.00 per year; or
(iv)
if the individual is a member of a temporarily separated couple - $1,898.00 per year; and
(g)
if the individual is outside Australia:
(i)
the person was paying rent (other than Government rent) for accommodation in Australia immediately before the individual left Australia; and
(ii)
the person continues to pay rent for the same accommodation while outside Australia.
(2)
This subclause applies to an individual's claim for family tax benefit if:
(a)
the claim is for family tax benefit for a past period that occurs in the first or second income year before the one in which the claim is made; and
(b)
when the claim is made the individual:
(i)
is eligible for family tax benefit; and
(ii)
is not prevented by section 9 of the A New Tax System (Family Assistance) (Administration) Act 1999 from making an effective claim for payment of family tax benefit by instalment; and
(c)
the claim is not accompanied by a claim for family tax benefit by instalment.
14 Rate of rent assistance payable to an individual who is not a relevant shared carer
14
The rate of rent assistance payable to an individual who is not a relevant shared carer is worked out using the following table. Work out the individual's family situation and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual's rate of rent assistance but only up to the individual's maximum rent assistance rate. The individual's maximum rent assistance rate is Rate B worked out using column 3.
Rent assistance payable to individual who is not a relevant shared carer
(Part A-Method 1)
|
|
Column 1
|
Column 2
|
|
Column 3
|
|
Family situation
|
Rate A
|
|
Rate B
|
|
|
|
|
Column 3A
|
Column 3B
|
|
|
|
|
1 or 2 rent assistance children
|
3 or more rent assistance children
|
1 |
Not member of a couple |
(Annual rent − $2,485.65)
4 |
× 3 |
$2,310.45 |
$2,606.10 |
2 |
Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple |
(Annual rent − $3,675.55)
4 |
× 3 |
$2,310.45 |
$2,606.10 |
3 |
Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple |
(Annual rent − $2,485.65)
4 |
× 3 |
$2,310.45 |
$2,606.10 |
4 |
Member of temporarily separated couple |
(Annual rent − $2,485.65)
4 |
× 3 |
$2,310.45 |
$2,606.10 |
14A Rate of rent assistance payable to individual who is a relevant shared carer
14A
The rate of rent assistance payable to an individual who is a relevant shared carer is the higher of:
(a)
the rate of rent assistance that would be payable to that individual if that individual were not a relevant shared carer; and
(b)
the rate of rent assistance worked out using the following table.
In working out rent assistance, work out the individual's family situation using column 1 and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual's rate of rent assistance in accordance with the table but only up to Rate B specified in column 3.
Rent assistance payable to individual who is a relevant shared carer
(Part A-Method 1)
|
|
Column 1
|
Column 2
|
|
Column 3
|
|
Family situation
|
Rate A
|
|
Rate B
|
1 |
Not member of a couple |
(Annual rent − $1,898.00)
4 |
× 3 |
$1,981.95 |
2 |
Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple |
(Annual rent − $3,087.90)
4 |
× 3 |
$1,865.15 |
3 |
Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple |
(Annual rent − $1,898.00)
4 |
× 3 |
$1,981.95 |
4 |
Member of temporarily separated couple |
(Annual rent − $1,898.00)
4 |
× 3 |
$1,865.15 |
15 Annual rent
15
Annual rent
in the table in clause 14 is the annual rate of rent paid or payable by the individual whose rate is being calculated.
16 Rent paid by a member of a couple
16
If an individual is a member of a couple and is living with his or her partner in their home, any rent paid or payable by the partner is to be treated as paid or payable by the individual.
16A Rent paid by a member of an illness separated, respite care or temporarily separated couple
16A
If an individual is a member of an illness separated, respite care or temporarily separated couple, any rent that the individual's partner pays or is liable to pay in respect of the premises occupied by the individual is to be treated as paid or payable by the individual.
Division 4-Income test
17 Application of income test to pension and benefit recipients and their partners
17
If the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement:
(a)
the individual's income excess is nil; and
(b)
the individual's income tested rate is the same as the individual's maximum rate.
18 Income test
18
This is how to work out an individual's reduction for adjusted taxable income if clause 17 does not apply to the individual:
Method statement
Step 1.
Work out the individual's
income free area
using clause 19.
Step 2.
Work out whether the individual's adjusted taxable income exceeds the individual's income free area.
Step 3.
If the individual's adjusted taxable income does not exceed the individual's income free area, the individual's
income excess
is nil.
Step 4.
If the individual's adjusted taxable income exceeds the individual's income free area, the individual's
income excess
is the individual's adjusted taxable income less the individual's income free area.
Step 5.
The individual's
reduction for adjusted taxable income
is 20% of the income excess.
19 Income free area
19
An individual's
income free area
is $40,000.
Division 5 - Maintenance income test
Subdivision A - Maintenance income test
History
Subdivision A heading inserted by No 82 of 2006, s 3 and Sch 5 item 3, effective 1 July 2006.
19A
19A
Extended meaning of receiving maintenance income
In this Division, if the FTB child of an individual receives maintenance income, the individual is taken to have received the maintenance income.
History
Sch 1 cl 19A inserted by No 45 of 2000, s 3 and Sch 1 item 33. For transitional provisions see note under s 22A.
19AA
19AA
References to applying for maintenance income
A reference in this Division to an individual being, or not being, entitled to apply for maintenance income includes an individual who is, or is not, entitled to do so apply under the
Child Support (Assessment ) Act 1989 or the
Family Law Act 1975.
History
Sch 1 cl 19AA inserted by No 146 of 2006, s 3 and Sch 8 item 152, applicable to the 2008-09 income year and later income years.
19B
19B
Application of maintenance income test to certain pension and benefit recipients and their partners
If the individual, or the individual's partner, is:
(a)
permanently blind; and
(b)
receiving:
(i)
an age pension (under Part 2.2 of the Social Security Act 1991); or
(ii)
a disability support pension (under Part 2.3 of the Social Security Act 1991); or
(iii)
a service pension; or
(iv)
income support supplement (under Part IIIA of the Veterans' Entitlements Act 1986); or
(v)
a veteran payment;
then:
(c)
the individual's maintenance income excess is nil; and
(d)
the individual's income and maintenance tested rate is the same as the individual's income tested rate.
History
Sch 1 cl 19B amended by No 17 of 2018, s 3 and Sch 2 item 28, by inserting para (b)(v), effective 1 May 2018.
Sch 1 cl 19B inserted by No 45 of 2000, s 3 and Sch 1 item 33. For transitional provisions see note under s 22A.
20
Effect of maintenance income on family tax benefit rate
(1)
This is how to work out an individual's reduction for maintenance income if clause 19B does not apply:
Method statement
Step 1.
Work out the annualised amount of the individual's
maintenance income
. In doing so:
(a) disregard any maintenance income for an FTB child for whom the FTB child rate under clause 7 does not exceed the base FTB child rate (see clause 8); and
(b) disregard the operation of clause 11 (sharing of family tax benefit) in applying paragraph (a); and
(c) disregard any amount that, for the income year for which the individual's reduction for maintenance income is being worked out, is required under clause 24E to be depleted from a maintenance income credit balance of the individual and, if the individual is a member of a couple, from a maintenance income credit balance of the individual's partner; and
(d) disregard any maintenance income that is received by the individual, or the individual's partner, from another individual if the income is over the maintenance income ceiling for the income (see Subdivisions C and D).
Step 2.
Workout the individual's
maintenance income free area
using clauses 22 and 23.
Step 3.
Work out whether the individual's maintenance income exceeds the individual's maintenance income free area.
Step 4.
If the individual's maintenance income does not exceed the individual's maintenance income free area, the individual's
maintenance income excess
is nil and there is no reduction for maintenance income.
Step 5.
If the individual's maintenance income exceeds the individual's maintenance income free area, the individual's
maintenance income excess
is the individual's maintenance income less the individual's maintenance income free area.
Step 6.
The individual's
reduction for maintenance income
is half the maintenance income excess.
History
Sch 1 cl 20(1) amended by No 146 of 2006, s 3 and Sch 8 item 153, by inserting para (d) at the end of step 1 of the method statement, applicable to the 2008-09 income year and later income years.
Sch 1 cl 20(1) amended by No 82 of 2006, s 3 and Sch 5 item 6, by inserting para (c) in the method statement, applicable to family tax benefit for the 2006/2007 income year and later income years.
(2)
Paragraph (c) of step 1 of the method statement in subclause (1) does not apply unless and until the individual has satisfied the FTB reconciliation conditions in section 32B of the Family Assistance Administration Act for all of the same-rate benefit periods (within the meaning of that section) that are included in the income year for which the individual's reduction for maintenance income is being worked out.
History
Sch 1 cl 20(2) inserted by No 82 of 2006, s 3 and Sch 5 item 7, effective 1 July 2006.
(3)
(Repealed by No 48 of 2009)
History
Sch 1 cl 20(3) repealed by No 48 of 2009, s 3 and Sch 1 item 1, effective 1 July 2009. No 48 of 2009, s 3 and Sch 1 item 13 contains the following saving provision:
Saving - effect of maintenance income on family tax benefit rate
13
Despite the repeal of subclause 20(3) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999, that subclause, as in force immediately before 1 July 2009, continues to apply on and after 1 July 2009 in relation to claims made before 1 July 2009.
Cl 20(3) formerly read:
(3)
Paragraph (c) of step 1 of the method statement in subclause (1) does not apply to an amount received by the individual (or the individual's partner) in an income year if:
(a)
the subclause applies in relation to a claim for payment of family tax benefit for a past period (as mentioned in paragraph 7(1)(b) of the A New Tax System (Family Assistance) (Administration) Act 1999) that falls wholly within that year; and
(b)
the claim is made in a form approved by an officer of the Australian Taxation Office for the purposes of subsection 7(2) of that Act, acting under a delegation from the Secretary under section 221 of that Act.
Sch 1 cl 20(3) inserted by No 82 of 2007, s 3 and Sch 5 item 5, applicable to family tax benefit for the 2006-2007 income year and later income years.
History
Sch 1 cl 20 amended by No 45 of 2000, s 3 and Sch 1 items 34 and 35, by substituting "work out an individual's reduction for maintenance income if clause 19B does not apply:" for "work out an individual's reduction for maintenance income:" and "annualised amount" for "annual rate". For transitional provisions see note under s 22A.
20A
Annualised amount of maintenance income
(1)
Object of clause
The object of this clause is to annualise the maintenance income (other than capitalised maintenance income) (
CMI
) of an individual during an income year.
(2)
Annualisation of maintenance income other than CMI
If an individual receives maintenance income (other than CMI) from another individual during any period or periods (the
relevant period or periods
) in an income year, the annualised amount of the maintenance income of the individual is worked out using the following formula:
The amount of maintenance income
(other than CMI) received by the
individual during the relevant
period or periods |
× |
Number of days
in the income year
Number of days
in the relevant period
or periods |
(3)
Commencement of relevant period
If:
(a)
an individual (
payee
) receives maintenance income (other than CMI) from another individual (
payer
) in an income year under a maintenance liability; and
(b)
subsection (4) does not apply;
the relevant period in respect of the maintenance income commences:
(c)
in the case where the maintenance liability arises after 1 July of the income year in which the maintenance income is received - on the day that the maintenance liability arises; or
(d)
in the case where the maintenance liability exists on 1 July of the income year in which the maintenance income is received - 1 July.
(4)
If:
(a)
a payee receives maintenance income (other than CMI) from a payer in an income year under a maintenance liability; and
(b)
the payee has received maintenance income (other than CMI) from that payer previously during a period in the income year, but not under a maintenance liability; and
(c)
in between the time the payee receives maintenance income under paragraph (a) and the end of the period referred to in paragraph (b):
(i)
the payee and the payer were not members of the same couple; and
(ii)
the payee was entitled to claim, or apply for, maintenance from the payer;
the relevant period in respect of the maintenance income commences:
(d)
on the day the payee first received the previously received maintenance income in the income year; or
(e)
on such earlier day in respect of the previously received maintenance income that the Secretary determines.
(5)
If a payee receives maintenance income (other than CMI) from a payer during a period in an income year but not under a maintenance liability, the relevant period, in respect of the maintenance income, commences:
(a)
on the day that the payee first received the maintenance income during that period; or
(b)
on such earlier day that the Secretary determines.
(6)
End of relevant period
A relevant period, in respect of maintenance income (other than CMI) received under a maintenance liability in an income year, ends either when the maintenance liability ceases (if it ceases before the end of the income year) or on 30 June of the income year.
(7)
If:
(a)
a payee receives maintenance income (other than CMI) in an income year; and
(b)
the maintenance income is not received under a maintenance liability;
the relevant period ends in respect of the payee either:
(c)
unless subclause (8) applies - when the payee ceases to receive the maintenance income (if the payee ceases to receive the income before the end of the income year); or
(d)
on 30 June of the income year.
(8)
If:
(a)
a payee receives maintenance income (other than CMI) from a payer in an income year under a maintenance liability; and
(b)
the payee has received maintenance income (other than CMI) from that payer previously during a period in the income year, but not under a maintenance liability; and
(c)
in between the time the payee receives maintenance income under paragraph (a) and the end of the period referred to in paragraph (b):
(i)
the payee and the payer were not members of the same couple; and
(ii)
the payee was entitled to claim, or apply for, maintenance from the payer;
the relevant period ends either when the maintenance liability ceases (if it ceases before the end of the income year) or on 30 June of the income year.
(9)
Relevant period where payee elects to end an assessment
If:
(a)
a payee receives maintenance income (other than CMI) in an income year from a payer under a maintenance liability which is an assessment under Part 5 of the
Child Support (Assessment) Act 1989; and
(b)
the payee and payer become members of the same couple; and
(c)
the payee elects under the
Child Support (Assessment) Act 1989 to end the assessment from a specified day before the day the payee and payer became members of the same couple;
for the purpose of determining the commencement or end of the relevant period, the assessment is taken to end from the day the payee and the payer became a member of the same couple or from such earlier day as the Secretary determines (not being a day earlier than the specified day).
(10)
Meaning of
maintenance liability
In this clause,
maintenance liability
means a liability to provide:
(a)
child support; or
(b)
maintenance (other than child support) that arises as a result of:
(i)
the order of a court; or
(ii)
a maintenance agreement (within the meaning of the Family Law Act 1975) that has been registered in, or approved by, a court in Australia or an external Territory; or
(iii)
a financial agreement, or Part VIIIAB financial agreement, within the meaning of that Act; or
(iv)
any other agreement with respect to the maintenance of a person that has been registered in, or approved by, a court in Australia or an external Territory.
History
Sch 1 cl 20A(10) amended by No 115 of 2008, s 3 and Sch 2 item 2, by inserting ", or Part VIIIAB financial agreement," after "financial agreement" in para (b)(iii), effective 1 March 2009.
Sch 1 subpara 20A(10)(b)(ii), (iii) and (iv) substituted for 20A(10)(b)(ii) by No 143 of 2000, s 3 and Sch 3 item 1A, effective 27 December 2000. Subpara 20A(10)(b)(ii) formerly read:
(ii)
a maintenance agreement registered in, or approved by, a court under the Family Law Act 1975 or the law of a State or Territory.
(11)
Day a maintenance liability arises
The day a maintenance liability arises is:
(a)
if the liability is to provide child support, the day that the liability arises under the
Child Support (Assessment) Act 1989; or
(b)
if the liability is to provide maintenance that arises as set out in paragraph (10)(b), the day that the order of the court or the agreement has effect from.
History
Sch 1 cl 20A(11) amended by No 143 of 2000, s 3 and Sch 3 item 1B, by omitting "maintenance" before "agreement has effect from" in para (b), effective 27 December 2000.
Sch 1 cl 20A inserted by No 45 of 2000, s 3 and Sch 1 item 36. For transitional provisions see note under s 22A.
20B
Working out amounts of child maintenance using notional assessments
(1)
If:
(a)
an individual receives child maintenance for an FTB child of the individual under a child support agreement or court order; and
(b)
there is, in relation to the agreement or order, a notional assessment of the annual rate of child support that would be payable to the individual for the child for a particular day in a child support period if that annual rate were payable under Part 5 of the
Child Support (Assessment) Act 1989 instead of under the agreement or order;
then the amount of child maintenance that the individual is taken to have received in an income year under the agreement or order for the child for a period is worked out in accordance with this clause.
Note:
The amount worked out in accordance with this clause is annualised under clause 20A.
Individual taken to have received notional assessed amount
(2)
For the purposes of this Act, the amount of child maintenance that the individual is taken to have received under the agreement or order for the child for the period is, subject to this clause, the amount (the
notional assessed amount
) that the individual would have received if the individual had received the annual rate of child support for the child for the period that is included in the notional assessment, disregarding so much of that rate as is attributable to the individual receiving disability expenses maintenance.
History
Sch 1 cl 20B(2) amended by No 63 of 2008, s 3 and Sch 6 item 7, by inserting ", disregarding so much of that rate as is attributable to the individual receiving disability expenses maintenance." at the end, effective 1 July 2008.
Underpayments
(3)
If the amount received in an income year by the individual under the agreement or order for the child for the period is less than the amount that is payable to the individual under the agreement or order for the child for the period (such that a debt arises for the period under the agreement or order), then, for the purposes of this Act, the amount of child maintenance that the individual is taken to have received under the agreement or order for the child for the period is the following amount (the
notional amount paid
):
|
Amount received by the individual under the agreement or order
for the child for the period
Amount payable to the individual under the agreement or order for the child for the period |
× |
Notional assessed amount for the child for the period |
|
Note:
This subclause only applies in respect of enforceable maintenance liabilities (see subclause (7)).
Underpayments - non-periodic payments and lump sum payments
(3A)
For the purposes of the formula in subclause (3), the amount received by the individual under the agreement or order, for the child for the period, is taken to include:
(a)
if the agreement or order is a non-periodic payments agreement or order - the amount by which the annual rate of child support payable for the child is reduced for the period under the agreement or order; and
(b)
if the agreement or order is a lump sum payments agreement or order - the total amount of the lump sum payment that is credited for each day in the period under section 69A of the
Child Support (Registration and Collection) Act 1988 against the amount payable under the liability under the agreement or order.
History
Sch 1 cl 20B(3A) inserted by No 82 of 2007, s 3 and Sch 5 item 1, effective 1 July 2008.
(3B)
If the agreement or order is a non-periodic payments agreement or order, for the purposes of the formula in subclause (3), the amount payable to the individual under the agreement or order for the child for the period is taken to include the amount by which the annual rate of child support payable for the child is reduced for the period under the agreement or order.
History
Sch 1 cl 20B(3B) inserted by No 82 of 2007, s 3 and Sch 5 item 1, effective 1 July 2008.
Arrears
(4)
If the amount received in an income year by the individual under the agreement or order for the child for the period exceeds the amount that is payable to the individual under the agreement or order for the child for the period, then, for the purposes of this Act, the amount of child maintenance that the individual is taken to have received under the agreement or order for the child for the period is:
|
Notional assessed amount for the child for the period |
+ |
Total of the notional arrears amounts in respect of each debt arising for a previous period under the agreement or order |
|
Note:
This subclause only applies in respect of enforceable maintenance liabilities (see subclause (7)).
(5)
The
notional arrears amount
, in respect of a debt arising for a previous period under the agreement or order, is:
Notional assessed amount for the child for the previous period |
- |
Notional amount paid for the child for the previous period |
× |
Amount of the debt that is paid off |
The amount of the debt that arose for the previous period under the agreement or order |
(6)
For the purposes of subclause (5), if:
(a)
an individual has more than one debt that arose under an agreement or order for previous periods; and
(b)
the amount received in an income year by the individual under the agreement or order for a child for a period exceeds the amount that is payable to the individual under the agreement or order for the child for the period;then:
(c)
the individual is taken to have received the excess to pay off each debt in the order in which the debts arose; and
(d)
each debt is reduced by the amount of the debt that is paid off.
(7)
Subclauses (3) and (4) only apply in respect of enforceable maintenance liabilities (within the meaning of the
Child Support (Registration and Collection) Act 1988).
(8)
In this clause:
lump sum payments agreement or order
means:
(a)
an agreement containing lump sum payment provisions (within the meaning of the
Child Support (Assessment) Act 1989); or
(b)
a court order made under section 123A of that Act.
non-periodic payments agreement or order
means:
(a)
an agreement containing non-periodic payment provisions (within the meaning of the
Child Support (Assessment) Act 1989); or
(b)
a court order made under section 124 of that Act that includes a statement made under section 125 of that Act that the annual rate of child support payable by a liable parent under an administrative assessment is to be reduced.
History
Sch 1 cl 20B(8) inserted by No 82 of 2007, s 3 and Sch 5 item 2, effective 1 July 2008.
Sch 1 cl 20B inserted by No 146 of 2006, s 3 and Sch 5 item 63, effective 1 July 2008.
20C
Working out amounts of child maintenance in relation to lump sum payments
(1)
This clause applies if an individual receives in an income year child maintenance for an FTB child of the individual under:
(a)
a child support agreement, containing lump sum payment provisions (within the meaning of paragraph 84(1)(e) of the
Child Support (Assessment) Act 1989), to which clause 20B does not apply; or
(b)
a court order made under section 123A of that Act;in the form of a lump sum payment that is to be credited under section 69A of the
Child Support (Registration and Collection) Act 1988 against the amount payable under a liability under an administrative assessment.
History
Sch 1 cl 20C(1) amended by No 82 of 2007, s 3 and Sch 1 item 102, by inserting "the amount payable under" after "1988 against", effective 1 July 2008.
(2)
For the purposes of this Act, the amount of child maintenance that the individual is taken to have received in an income year under the agreement or order for the child for a period is the amount that is credited under section 69A of the
Child Support (Registration an Collection) Act 1988 against the amount payable under the liability under the administrative assessment for the child for the period.
Note:
The amount worked out under this clause is annualised under clause 20A.
History
Sch 1 cl 20C(2) amended by No 82 of 2007, s 3 and Sch 1 item 102, by inserting "the amount payable under" after "1988 against", effective 1 July 2008.
Sch 1 cl 20C inserted by No 146 of 2006, s 3 and Sch 5 item 63, effective 1 July 2008.
(3)
Subclause
(2) does not apply in relation to the individual and the child for a period if subclause
20B(2), (3) or (4) or 20D(2) has applied in relation to the individual and the child for that period.
History
Sch 1 cl 20C(3) amended by No 98 of 2012, s 3 and Sch 4 item 6, by inserting "or 20D(2)", applicable in relation to working out an individual's Part A rate of family tax benefit for a day that occurs on or after 1 July 2012.
Sch 1 cl 20C(3) inserted by No 63 of 2008, s 3 and Sch 6 item 8, effective 1 July 2008.
20D
Working out amounts of child maintenance for administrative assessments privately collected
(1)
This clause applies if, during a period in an income year:
(a)
an individual is entitled to receive an amount of child maintenance for an FTB child of the individual under a liability under an administrative assessment (within the meaning of the
Child Support (Assessment) Act 1989); and
(b)
the liability is not an enforceable maintenance liability (within the meaning of the
Child Support (Registration and Collection) Act 1988); and
(c)
the child maintenance is not maintenance to which clause
20B applies; and
(d)
the Secretary considers that it is reasonable for the individual to take action to obtain the amount.
Individual taken to have received full entitlement
(2)
For the purposes of this Act, the individual is taken to have received, for the period in the income year, the amount of child maintenance for the child that the individual is entitled to receive under the liability, disregarding so much of that amount as is attributable to the individual receiving disability expenses maintenance.
History
Sch 1 cl 20D inserted by No 98 of 2012, s 3 and Sch 4 item 7, applicable in relation to working out an individual's Part A rate of family tax benefit for a day that occurs on or after 1 July 2012.
21
21
Maintenance income of members of couple to be added
The annualised amount of the maintenance income of an individual who is a member of a couple is the sum of the amounts that, apart from this clause, would be the respective annualised amounts of each of the members of the couple.
History
Sch 1 cl 21 substituted by No 45 of 2000, s 3 and Sch 1 item 37. For transitional provisions see note under s 22A. Clause 21 formerly read:
21 Maintenance income of members of couple to be added
The annual rate of the maintenance income of an individual who is a member of a couple is the sum of the rates that, apart from this clause, would be the respective annual rates of each of the members of the couple.
22
22
How to calculate an individual's maintenance income free area
An individual's
maintenance income free area
is worked out using the following table. Work out which family situation in the table applies to the individual. The maintenance income free area is the corresponding amount in column 2 plus an additional corresponding amount in column 3 for each FTB child after the first, disregarding any child:
(a) for whom maintenance income is disregarded under paragraph (a) of step 1 of the method statement in clause 20; or
(b) in respect of whom neither the individual, nor the individual's partner, is entitled to apply for maintenance income.
Maintenance income free area
(Part A-Method 1)
|
|
Column 1
Individual's family situation
|
Column 2
Basic amount
|
Column 3
Additional amount
|
1 |
Not a member of a couple |
$952.65 |
$317.55 |
2 |
Partnered (both the individual and the partner have an annualised amount of maintenance income) |
$1,905.30 |
$317.55 |
3 |
Partnered (only one has an annualised amount of maintenance income) |
$952.65 |
$317.55 |
History
Sch 1 cl 22 amended by No 146 of 2006, s 3 and Sch 8 item 154, by substituting ", disregarding any child:
(a) for whom maintenance income is disregarded under paragraph (a) of step 1 of the method statement in clause 20; or
(b) in respect of whom neither the individual, nor the individual's partner, is entitled to apply for maintenance income."
for "(other than a child for whom maintenance income is disregarded under step 1 of the method statement in clause 20).", applicable to the 2008-09 income year and later income years.
Sch 1 cl 22 (table) amended by No 30 of 2003, s 3 and Sch 2 item 77, by inserting "an annualised amount of" before "maintenance income" in column 1 of items 2 and 3, effective 1 July 2000.
23
23
Only maintenance actually received taken into account in applying clause 22
In determining whether or not item 2 or 3 of the table in clause 22 applies to an individual, clause 21 is to be disregarded. This has the effect of taking into account only maintenance income that the individual actually receives rather than any maintenance income that the individual is taken to receive because of maintenance income received by the individual's partner.
24
Apportionment of capitalised maintenance income
(1)
The object of this clause is to spread capitalised maintenance income so that it is taken into account over the whole of the period in respect of which it is received.
(2)
If an individual receives capitalised maintenance income, the maintenance income of the individual that is attributable to the capitalised maintenance income during any period (the
relevant period
) in the capitalisation period is the amount worked out using the formula:
Capitalised maintenance income × |
Relevant period
Capitalisation period |
(2A)
For the capitalisation period in an income year, the annualised amount of an individual's capitalised maintenance income is worked out using the following formula:
|
The amount worked out
under subclause (2) in
respect of the individual
for the capitalisation period
in the income year |
× |
Number of days in the
income year
Number of days in the
capitalisation period in the
income year |
|
History
Sch 1 subclause 24(2A) inserted by No 45 of 2000, s 3 and Sch 1 item 38. For transitional provisions see note under s 22A.
(3)
Capitalisation period-court order or agreement.
If:
(a)
the capitalised maintenance income is received under or as a result of:
(i)
the order of a court; or
(ii)
a maintenance agreement (within the meaning of the Family Law Act 1975) that has been registered in, or approved by, a court in Australia or an external Territory; or
(iii)
a financial agreement, or Part VIIIAB financial agreement, within the meaning of that Act; or
(iv)
any other agreement with respect to the maintenance of a person that has been registered in, or approved by, a court in Australia or an external Territory; and
(b)
the order or agreement specified the period in relation to which the capitalised maintenance income was to be provided; and
(c)
the length of the period could be ascertained with reasonable certainty when the order was made or the agreement was so registered or approved;
the
capitalisation period
is, subject to subclause (6), the period specified in the order or agreement.
History
Sch 1 cl 24(3) amended by No 115 of 2008, s 3 and Sch 2 item 3, by inserting ", or Part VIIIAB financial agreement," after "financial agreement" in para (a)(iii), effective 1 March 2009.
Sch 1 subpara 24(3) (heading) amended by No 30 of 2003, s 3 and Sch 2 item 9, by substituting "agreement" for "registered or approved maintenance agreement or financial agreement", effective 15 April 2003.
Sch 1 subpara 24(3)(a)(ii), (iii) and (iv) substituted for 20A(10)(b)(ii), and the words "or financial agreement" added to the heading to subclause (3), by No 143 of 2000, s 3 and Sch 3 item 1C, effective 27 December 2000. Subpara 24(3)(a)(ii) formerly read:
(ii)
a maintenance agreement registered in, or approved by, a court under the Family Law Act 1975 or the law of a State or Territory.
(4)
Capitalisation period-FTB child under 18.
If:
(a)
the capitalised maintenance income relates to the maintenance of an FTB child of the individual; and
(b)
the child has not turned 18 on the day on which the income is received; and
(c)
subclause (3) does not apply to the capitalised maintenance income;
thecapitalisation period
is, subject to subclause (6), the period that starts on the day on which the income is received and ends on the day immediately before the day on which the child turns 18.
(5)
Capitalisation period-partner under 65.
If:
(a)
the capitalised maintenance income relates to the maintenance of the individual by the individual's partner or former partner; and
(b)
the individual has not turned 65 on the day on which the income is received; and
(c)
subclause (3) does not apply to the capitalised maintenance income;
the
capitalisation period
is, subject to subclause (6), the period that starts on the day on which the income is received and ends on the day immediately before the day on which the individual turns 65.
(6)
Capitalisation period-other cases
If:
(a)
the Secretary considers:
(i)
in a case falling within subclause (3) where the period referred to in that subclause was specified in an order of a court that was made by consent or in an agreement referred to in subparagraph (3)(a)(ii), (iii) or (iv) - that the period is not appropriate in the circumstances of the case; or
(ii)
in a case falling within subclause (4) or (5)-that the period referred to in that subclause is not appropriate in the circumstances of the case; or
(b)
no capitalisation period is applicable in relation to the capitalised maintenance income under subclause (3), (4) or (5);
the
capitalisation period
is such period as the Secretary considers appropriate in the circumstances of the case.
History
Sch 1 subpara 24(6)(a) amended by No 143 of 2000, s 3 and Sch 3 item 1D, by substituting "an agreement referred to in subparagraph (3)(a)(ii), (iii) or (iv)" for "a maintenance agreement", effective 27 December 2000.
Subdivision B - Maintenance income credit balances
History
Subdiv B inserted by No 82 of 2006, s 3 and Sch 5 item 8, applicable to the 2000/2001 income year and later income years.
24A
Maintenance income credit balances
(1)
A
maintenance income credit balance
, for a registered entitlement of an individual, is, at any particular time, the balance at that time of the accruals under clause 24B and the depletions under clause 24E in relation to that entitlement.
(2)
Despite subclause (1), a maintenance income credit balance for a registered entitlement, at the end of an income year, cannot exceed the total arrears owing from that registered entitlement, at that time, for all income years for which the entitlement has existed.
History
Sch 1 cl 24A(2) substituted by No 82 of 2007, s 3 and Sch 5 item 7, applicable to maintenance income credit balances for registered entitlements at the end of the 2005-2006 income year and later income years. Clause 24A(2) formerly read:
24A(2)
Despite subclause (1), a maintenance income credit balance for a registered entitlement at any particular time cannot exceed the total arrears owing from that registered entitlement for all income years for which the entitlement has existed.
(3)
If:
(a)
but for the condition in subclause 24B(3) not being met in relation to an income year, there would be an accrual to a maintenance income credit balance of an individual for a day in that income year; and
(b)
after there has been an accrual under clause 24C for a day in a later income year or a depletion under clause 24E for a later income year, that condition is met in relation to the earlier income year;the maintenance income credit balance is recalculated, taking into account the accrual for the day in the earlier income year before taking into account the accrual or depletion mentioned in paragraph (b).
(4)
This Subdivision continues to apply in relation to a maintenance income credit balance of an individual whether or not the individual or the individual's partner continues to be eligible for family tax benefit.
History
Sch 1 cl 24A inserted by No 82 of 2006, s 3 and Sch 5 item 8, applicable to the 2000/2001 income year and later income years.
24B
Accruals to a maintenance income credit balance
Accrual if conditions are satisfied
(1)
There is an accrual to a maintenance income credit balance for a registered entitlement of an individual, for a day in an income year, of the amount worked out under clause 24C for that day, if all the conditions in this clause are satisfied.
Conditions that must be satisfied
(2)
Either or both of the following must apply:
(a)
the individual is eligible for family tax benefit for the day;
(b)
if the individual is a member of a couple on the day - the individual's partner is eligible for family tax benefit for the day.
(3)
The eligible person must have satisfied the FTB reconciliation conditions in section 32B of the Family Assistance Administration Act for all of the same-rate benefit periods (within the meaning of that section) that are included in the income year.
(4)
The annualised amount of the maintenance income of the eligible person for the day must be less than the maintenance income free area that applied to the eligible person for that day.
(5)
The maintenance income that the individual received in the income year from the registered entitlement must be less than the amount due in the income year from the registered entitlement.
History
Sch 1 cl 24B inserted by No 82 of 2006, s 3 and Sch 5 item 8, applicable to the 2000/2001 income year and later income years. Act No 82 of 2006, s 3 and Sch 5 item 10, contained the following transitional provision.
10 Transitional
(1)
In working out whether there is an accrual to a maintenance income credit balance for a day in the 2000/2001, 2001/2002 or 2002/2003 income year, the condition in subclause 24B(3) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 is taken to require that, in relation to the income year for which the accrual is being worked out, the eligible person under subclause 24B(2) of Schedule 1 to that Act does not have a non-lodger debt.
(2)
For the purposes of subitem (1), an eligible person has a non-lodger debt in relation to an income year if:
(a)
the conditions in subsection 28(1) of the A New Tax System (Family Assistance) (Administration) Act 1999are satisfied for a determination that relates to the eligible person; and
(b)
the Secretary has varied the determination under subsection 28(2) or (6) of that Act; and
(c)
because of that variation, the amount of family tax benefit paid in respect of the income year has become a debt under section 71 of that Act; and
(d)
as at 1 July 2006, the Secretary has not varied that determination under subsection 28(3) or (4) of that Act.
24C
Amount of accrual to a maintenance income credit balance
(1)
This is how to work out the amount of the accrual under clause 24B, for a day in an income year, to a maintenance income credit balance for a registered entitlement of an individual who is, or is the partner of, an eligible person under subclause 24B(2):
Method statement
Step 1:
Work out the global maintenance entitlement of the eligible person for the day using clause 24D.
Step 2:
Identify the lower of:
(a) that global maintenance entitlement; and
(b) the maintenance income free area that applied to the eligible person for the day.
Step 3:
Subtract from the lower amount identified in step 2 the annualised amount of the maintenance income of the eligible person for the day.
Step 4:
Divide the result of step 3 by 365 and round the result of the division to the nearest cent (rounding 0.5 cents upwards).
Step 5:
Unless subclause (2) applies to the individual, the amount that accrues to the maintenance income credit balance of the individual for the day is the amount worked out under step 4.
If subclause (2) applies to the individual, take the amount worked out under step 4 and apply the method statement in subclause (2).
History
Sch 1 cl 24C(1) amended by No 82 of 2007, s 3 and Sch 5 item 9, by inserting "and round the result of the division to the nearest cent (rounding 0.5 cents upwards)" at the end of step 4 of the method statement, applicable to family tax benefit for the 2000-2001 income year and later income years.
(2)
If either or both of the following apply:
(a)
the individual has more than one registered entitlement for the day in respect of which the condition in subclause 24B(5) is met;
(b)
if the individual is a member of a couple on the day-the individual's partner has one or more registered entitlements for the day in respect of which the condition in subclause 24B(5) is met;this is how to work out the amount of the accrual under clause 24B, for a day in an income year, to each of the maintenance income credit balances (the relevant balances) for those entitlements:
Method statement
Step 1:
Work out the
daily cap
for each relevant balance as follows:
(a) work out the annualised amount mentioned in paragraph 24D(1)(a) that is due in the income year from the registered entitlement to which the balance relates, and any related private collection entitlement;
(b) work out under subclause (4) the annualised amount of maintenance income received in the income year from that registered entitlement;
(c) the daily cap is the excess of the amount mentioned in paragraph (a) over the amount mentioned in paragraph (b), divided by 365 and rounded to the nearest cent (rounding 0.5 cents upwards).
Step 2:
Distribute the amount worked out under step 4 of the method statement in subclause (1) equally among each relevant balance, up to the amount of the daily cap for the relevant balance.
Step 3:
Distribute any remaining amount equally among each relevant balance for which the daily cap has not been reached, up to the amount of the daily cap for the relevant balance.
Step 4:
Reapply step 3 to any remaining amount until:
(a) there is no remaining amount to distribute; or
(b) the daily cap for each relevant balance is reached.
Step 5:
The amount that accrues to each of the relevant balances for the day is the sum of the amount distributed under step 2 and any additional amounts distributed under steps 3 and 4, with that sum rounded to the nearest cent (rounding 0.5 cents upwards).
History
Sch 1 cl 24C(2) amended by No 82 of 2007, s 3 and Sch 5 item 15, by inserting ", and any related private collection entitlement" at the end of paras (a) and (b) in step 1 of the method statement, applicable to family tax benefit for the 2007-2008 income year and later income years.
Sch 1 cl 24C(2) amended by No 82 of 2007, s 3 and Sch 5 items 10 and 11, by substituting step 1 of the method statement and inserting ", with that sum rounded to the nearest cent (rounding 0.5 cents upwards)" at the end of step 5 of the method statement, applicable to family tax benefit for the 2000-2001 income year and later income years. Step 1 of the method statement formerly read:
Step 1:
Work out the daily cap for each relevant balance. The
daily cap
for a relevant balance is the excess of the amount due in the income year from the registered entitlement to which the balance relates over the maintenance income received in the income year from the registered entitlement, divided by 365.
(3)
To avoid doubt, clauses 24B and 24C apply only once for a day in relation to any relevant balance.
(4)
For the purposes of step 1 of the method statement in subclause (2), the
annualised amount of maintenance income
received in an income year from a registered entitlement, and any related private collection entitlement, of an individual (or an individual's partner) is the amount worked out by using this formula:
|
Amount of maintenance income received in the income year from the registered entitlement, and any related
private collection entitlement
Number of days in the income year for which the individual (or partner) had the registered entitlement, and any related private collection entitlement |
× |
Number of days in the income year |
|
History
Sch 1 cl 24C(4) and (5) substituted for cl 24C(4) by No 82 of 2007, s 3 and Sch 5 item 16, applicable to family tax benefit for the 2007-2008 income year and later income years. Clause 24C(4) formerly read:
24C(4)
For the purposes of step 1 of the method statement in subclause (2), the
annualised amount of maintenance income
received in an income year from a registered entitlement of an individual (or an individual's partner) is the amount worked out by using this formula:
|
Amount of maintenance income received in the income year
from the registered entitlement
Number of days in the income year for which the individual (or partner) had the registered entitlement |
× |
Number of days in the income year |
|
Sch 1 cl 24C(4) inserted by No 82 of 2007, s 3 and Sch 5 item 12, applicable to family tax benefit for the 2000-2001 income year and later income years.
(5)
In this clause:
related private collection entitlement
, in relation to a registered entitlement, has the same meaning as in clause 24D.
History
Sch 1 cl 24C(4) and (5) substituted for cl 24C(4) by No 82 of 2007, s 3 and Sch 5 item 16, applicable to family tax benefit for the 2007-2008 income year and later income years.
History
Sch 1 cl 24C inserted by No 82 of 2006, s 3 and Sch 5 item 8, applicable to the 2000/2001 income year and later income years.
24D
Global maintenance entitlement of an eligible person
(1)
For the purposes of step 1 of the method statement in subclause 24C(1), the
global maintenance entitlement
of the eligible person under subclause 24B(2) for the day is the sum of:
(a)
the annualised amounts worked out using the formula in subclause (2) for:
(i)
each registered entitlement for the day, and any related private collection entitlement, of the eligible person; and
(ii)
if the eligible person is a member of a couple on the day - each registered entitlement for the day, and any related private collection entitlement, of the eligible person's partner; and
(b)
any amounts worked out under subclause (3); and
(c)
the annualised amount of any capitalised maintenance income of the eligible person and, if the eligible person is a member of a couple on the day, of the eligible person's partner, for the day; and
(d)
the annualised amount of any maintenance income of the eligible person and, if the eligible person is a member of a couple on the day, of the eligible person's partner, for the day:
(i)
that is not from a registered entitlement; and
(ii)
that is not capitalised maintenance income.
History
Sch 1 cl 24D(1) amended by No 82 of 2007, s 3 and Sch 5 item 17, by substituting para (a)(i) and (ii), applicable to family tax benefit for the 2007-2008 income year and later income years. Para (a)(i) and (ii) formerly read:
(i)
each registered entitlement for the day of the eligible person; and
(ii)
if the eligible person is a member of a couple on the day - each registered entitlement for the day of the eligible person's partner; and
Sch 1 cl 24D(1) amended by No 82 of 2007, s 3 and Sch 5 item 13, by substituting "the annualised amounts" for "the amounts" in para (a), applicable to family tax benefit for the 2000-2001 income year and later income years.
(2)
For the purposes of paragraph (1)(a), the formula is:
|
Amount due in the income year from the registered entitlement, and any related
private collection entitlement
Number of days in the income year for which the eligible person (or partner) had the registered entitlement, and any related private collection entitlement |
× |
Number of days in the income year |
|
History
Sch 1 cl 24D(2) amended by No 82 of 2007, s 3 and Sch 5 item 18, by substituting the formula, applicable to family tax benefit for the 2007-2008 income year and later income years. The formula formerly read:
|
Amount due in the income year from the registered entitlement |
x |
Number of days in the income year
Number of days in the income year for which the eligible person or partner had the registered entitlement |
(3)
If:
(a)
in respect of:
(i)
a registered entitlement for the day, and any related private collection entitlement, of the eligible person; or
(ii)
if the eligible person is a member of a couple on the day - a registered entitlement for the day, and any related private collection entitlement, of the eligible person's partner;
the maintenance income received by the eligible person or partner for the income year exceeds the amount due in the income year from the registered entitlement, and any related private collection entitlement; and
(b)
that excess, or any part of it (the
relevantexcess
), is not disregarded for the purposes of paragraph (c) of step 1 of the method statement in clause 20;an amount for the purposes of paragraph (1)(b) is worked out by using this formula:
|
Amount
of the relevant excess
Number of days in the income year for which the eligible person (or partner) had the registered entitlement, and any related private collection entitlement |
× |
Number of days in the income year |
|
History
Sch 1 cl 24D(3) amended by No 82 of 2007, s 3 and Sch 1 items 19 and 20, by substituting para (a) and substituting the formula, applicable to family tax benefit for the 2007-2008 income year and later income years. Para (a) and the formula formerly read:
(a)
in respect of:
(i)
a registered entitlement for the day of the eligible person; or
(ii)
if the eligible person is a member of a couple on the day - a registered entitlement for the day of the eligible person's partner;
the maintenance income received by the eligible person or partner for the income year exceeds the amount due in the income year from the entitlement; and
|
Amount of the relevant excess in respect of the registered entitlement |
x |
Number of days in the income year
Number of days in the income year for which the eligible person or partner had the registered entitlement |
(4)
For the purposes of this clause, an individual's private collection entitlement is
related
to the individual's registered entitlement if the private collection entitlement and registered entitlement relate to the same registrable maintenance liability, within the meaning of the
Child Support (Registration and Collection) Act 1988.
History
Sch 1 cl 24D(4) inserted by No 82 of 2007, s 3 and Sch 5 item 21, applicable to family tax benefit for the 2007-2008 income year and later income years.
(5)
In this clause:
private collection entitlement
, of an individual, means the individual's entitlement to receive maintenance income from a particular payer, if the payer's liability to pay that maintenance income is a registrable maintenance liability that is not an enforceable maintenance liability, within the meaning of the Child Support (Registration and Collection) Act 1988.
History
Sch 1 cl 24D(5) inserted by No 82 of 2007, s 3 and Sch 5 item 21, applicableto family tax benefit for the 2007-2008 income year and later income years.
History
Sch 1 cl 24D inserted by No 82 of 2006, s 3 and Sch 5 item 8, applicable to the 2000/2001 income year and later income years.
24E
Depletions from a maintenance income credit balance
(1)
There is a depletion from the maintenance income credit balance for a registered entitlement of an individual, for an income year, of the amount worked out under subclause (2), if:
(a)
the income year has ended; and
(b)
the maintenance income that the individual received in the income year from the entitlement is more than the amount due in the income year from the entitlement.
(2)
The amount by which the maintenance income credit balance is depleted is the lower of:
(a)
the excess of the maintenance income that the individual received in the income year from the entitlement over the amount due in the income year from the entitlement; and
(b)
the amount of the maintenance income credit balance.
(3)
For the purposes of paragraphs (1)(b) and (2)(a), in working out the maintenance income received in an income year or the amount of maintenance income due in an income year:
(a)
disregard any maintenance income received or due for an FTB child for whom the FTB child rate under clause 7 does not exceed the base FTB child rate (see clause 8); and
(b)
disregard the operation of clause 11 (sharing of family tax benefit) in applying paragraph (a).
History
Sch 1 cl 24E inserted by No 82 of 2006, s 3 and Sch 5 item 8, applicable to the 2000/2001 income year and later income years.
24EA
Amounts due under notional assessments
(1)
This clause applies if:
(a)
an individual receives child maintenance for an FTB child of the individual under a child support agreement or court order; and
(b)
there is, in relation to the agreement or order, a notional assessment of the annual rate of child support that would be payable to the individual for the child for a particular day in a child support period if that annual rate were payable under Part 5 of the
Child Support (Assessment) Act 1989 instead ofunder the agreement or order; and
(c)
the child maintenance is received, wholly or in part, from a registered entitlement.
(2)
For the purposes of this Subdivision, the amount of child maintenance that is taken to be due to the individual under the agreement or order (whether from the registered entitlement or from a related private collection entitlement within the meaning of clause 24D), for the child for a period, is the amount that would have been due if the amount due to the individual had been the annual rate of child support for the child for the period that is included i the notional assessment.
(3)
To avoid doubt, subclause (2) does not apply in relation to the total arrears owing from a registered entitlement, as mentioned in subclause
24A(2).
History
Sch 1 cl 24EA inserted by No 82 of 2007, s 3 and Sch 5 item 23, effective 1 July 2008.
Subdivision C - Maintenance income ceiling for Method 1
History
Subdiv C inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24F
24F
Subdivision not always to apply
This Subdivision does not apply to an individual if:
(a)
the individual, and the individual's partner, between them are entitled to apply for maintenance income:
(i)
from only one other individual; and
(ii)
in respect of all of the FTB children of the individual; and
(b)
the individual has no regular care children who are rent assistance children.
History
Sch 1 cl 24F substituted by No 82 of 2007, s 3 and Sch 5 item 3, effective 1 July 2008. Clause 24F formerly read:
24F Subdivision not always to apply
24F
This Subdivision does not apply if an individual, and an individual's partner, between them are entitled to apply for maintenance income:
(a)
from only one other individual; and
(b)
in respect of all of the FTB children of the individual.
Sch 1 cl 24F inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24G
24G
Overall method for working out maintenance income ceiling for Method 1
For the purposes of paragraph (d) of step 1 of the method statement in clause 20, this is how to work out an individual's maintenance income ceiling for maintenance income received by the individual, or the individual's partner, from another individual (the
maintenance payer
) if the individual's Part A rate is worked out using this Part (Method 1):
Method statement
Step 1.
Work out the individual's
above base standard amount
for the maintenance income using clause 24H.
Step 1A.
Work out the individual's
above base energy supplement amount
for the maintenance income using clause 24HA.
Step 2.
Work out the individual's
RA amount
for the maintenance income using clause 24J.
Step 3.
Work out the individual's
MIFA amount
for the maintenance income using clause 24K.
Step 4.
Work out the individual's
maintenance income ceiling
for the maintenance income using clause 24L.
History
Sch 1 cl 24G amended by No 122 of 2014, s 3 and Sch 1 item 145, by substituting "
above base energy supplement amount
" for "
above base clean energy supplement amount
" in step 1A of the method statement, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 24G amended by No 49 of 2012, s 3 and Sch 6 item 20, by inserting step 1A in the method statement, applicable in relation to the 2013-14 income year and later income years.
Sch 1 cl 24G inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24H
24H
How to work out an individual's above base standard amount
The individual's
above base standard amount
for the maintenance income is the difference between:
(a)
the individual's standard rate under Division
2 of this Part (clauses
7 to
11) for the FTB children of the individual in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer; and
(b)
the individual's standard rate under Division
2 of Part
3 (clauses 26 and
27) for those children (assuming that the individual's Part A rate were calculated under Part
3).
History
Sch 1 cl 24H inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24HA
How to work out an individual's above base energy supplement amount
(1)
The individual's
above base energy supplement amount
for the maintenance income is the difference between:
(a)
the individual's energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause
38AA) for the FTB children of the individual in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer; and
(b)
the individual's energy supplement (Part A) under Subdivision B of Division 2AA of Part 5 (clause
38AF) for those children (assuming that the individual's Part A rate were calculated under Part
3).
History
Sch 1 cl 24HA amended by No 55 of 2016, s 3 and Sch 21 item 9, by inserting "(1)" before "The", effective 20 March 2017.
(2)
However, the individual's
above base energy supplement amount
for the maintenance income is nil if paragraph (cb) of step 1 of the method statement in clause
3 does not apply to the individual because of clause
6A.
History
Sch 1 cl 24HA(2) inserted by No 55 of 2016, s 3 and Sch 21 item 10, effective 20 March 2017.
History
Sch 1 cl 24HA amended by No 122 of 2014, s 3 and Sch 1 items 147 and 148, by substituting "
above base energy supplement amount
" for "
above base clean energy supplement amount
" and "energy supplement" for "clean energy supplement" in para (a) and (b), effective 20 September 2014. No 122 of 2014, s 3 and Sch 1 item 193 contains the following application and transitional provision:
193 Application and transitional provisions
(1)
The amendments made by items 139 and 140 apply for the purposes of working out an approved care organisation's energy supplement for days on or after the commencement of those items.
(2)
Despite the amendments made by items 139 and 140, paragraph 58(2)(b) and subsection 58(2B) of the A New Tax System (Family Assistance) Act 1999, as in force immediately before the commencement of those items, continue to apply on and after that commencement for the purposes of working out an approved care organisation's clean energy supplement for days occurring before that commencement.
(3)
The amendments made by items 144 and 154 to 183 apply for the purposes of working out the amount of an individual's energy supplement (Part A) or energy supplement (Part B) for days on or after the commencement of those items.
(4)
Despite the amendments made by items 144 and 154 to 183, the provisions of the A New Tax System (Family Assistance) Act 1999 amended by those items, as those provisions are in force immediately before the commencement of those items, continue to apply on and after that commencement for the purposes of working out an individual's clean energy supplement (Part A) or clean energy supplement (Part B) for days occurring before that commencement.
(5)
The amendments made by items 145 to 153 apply for the purposes of working out an individual's maintenance income ceiling for days on or after the commencement of those items.
(6)
The amendment made by item 184 applies in relation to a payment made on or after the commencement of that item.
(7)
An election referred to in subsection 58A(1) of the A New Tax System (Family Assistance) Act 1999 that was in force immediately before the commencement of this item continues in force on and after that commencement.
Sch 1 cl 24HA inserted by No 49 of 2012, s 3 and Sch 6 item 21, applicable in relation to the 2013-14 income year and later income years.
24J
24J
How to work out an individual's RA (rent assistance) amount
This is how to work out the individual's
RA amount
for the maintenance income:
Method statement
Step 1.
Work out the individual's rent assistance (if any) under Subdivision A of Division 2B of Part 5.
Step 2.
Work out the amount that would be the individual's rent assistance (if any) under that Subdivision if rent assistance were paid for only those children in respect of whom neither the individual, nor the individual's partner, is entitled to apply for maintenance income.
Step 3.
If the individual, and the individual's partner, between them are entitled to apply for maintenance income from only one maintenance payer, the difference between the amount worked out under step 1 and the amount worked out under step 2 is the individual's
RA amount
for the maintenance income.
Step 4.
If the individual, and the individual's partner, between them are entitled to apply for maintenance income from more than one maintenance payer, the individual's
RA amount
for maintenance income received from a particular maintenance payer is worked out using the formula:
|
Amount worked out
under step 3
Total number of FTB children in respect of whom either the individual, or the individual's partner, is entitled to apply for maintenance income |
× |
Number of FTB children in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from that maintenance payer |
|
History
Sch 1 cl 24J inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24K
How to work out an individual's MIFA (maintenance income free area) amount
(1)
If the individual, and the individual's partner, between them are entitled to apply for maintenance income from only one maintenance payer, then the individual's
MIFA amount
for the maintenance income is the amount of the individual's maintenance income free area.
Apportioning the maintenance income free area
(2)
If the individual, and the individual's partner, between them are entitled to apply for maintenance income from more than one maintenance payer, the individual's
MIFA amount
for maintenance income received from a particular maintenance payer is worked out using the following formula:
where:
individual's no child amount
is the amount worked out using the following formula:
|
Individual's basic amount worked out under clause 22 |
- |
Individual's additional amount for one child worked out under clause 22 |
|
History
Sch 1 cl 24K(2) amended by No 63 of 2008, s 3 and Sch 6 item 9, by inserting ", disregarding any child for whom maintenance income is disregarded under paragraph (a) of step 1 of the method statement in clause 20" in the formula, effective 1 July 2008.
Sch 1 cl 24K inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24L
24L
How to work out an individual's maintenance income ceiling
The individual's
maintenance income ceiling
for the maintenance income is worked out using the following formula:
History
Sch 1 cl 24L amended by No 122 of 2014, s 3 and Sch 1 item 149, by substituting the formula, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA. The formula formerly read:
Sch 1 cl 24L amended by No 49 of 2012, s 3 and Sch 6 item 22, by substituting the formula, applicable in relation to the 2013-14 income year and later income years.
Sch 1 cl 24L inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
Subdivision D - Maintenance income ceiling for purposes of comparison for Method 2
History
Subdiv D inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24M
24M
Subdivision not always to apply
This Subdivision does not apply to an individual if:
(a)
the individual, and the individual's partner, between them are entitled to apply for maintenance income:
(i)
from only one other individual; and
(ii)
in respect of all of the FTB children of the individual; and
(b)
the individual has no regular care children who are rent assistance children.
History
Sch 1 cl 24M substituted by No 82 of 2007, s 3 and Sch 5 item 4, effective 1 July 2008. Clause 24M formerly read:
24M Subdivision not always to apply
24M
This Subdivision does not apply if an individual, and an individual's partner, between them are entitled to apply for maintenance income:
(a)
from only one other individual; and
(b)
in respect of all of the FTB children of the individual.
Sch 1 cl 24FM inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24N
24N
Overall method for working out maintenance income ceiling for purposes of comparison for Method 2
For the purposes of the comparison in step 4 of the method statement in clause
25, this is how to work out an individual's maintenance income ceiling for maintenance income received by the individual, or the individual's partner, from another individual (the
maintenance payer
) if the individual's Part A rate is worked out using Part
3 of this Schedule (Method 2):
Method statement
Step 1.
Work out the individual's
standard amount
for the maintenance income using clause 24P.
Step 2.
(Repealed by No 17 of 2016)
Step 2A
Work out the individual's
newborn supplement
(if any) under Division 1A of Part 5 (clauses 35A and 35B) for FTB children of the individual in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer.
Step 3.
Work out the individual's
multiple birth allowance
(if any) under Division 2 of Part 5 (clauses 36 to 38) for FTB children of the individual in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer.
Step 4.
Work out the individual's
supplement amount
for the maintenance income using clause 24R.
Step 4A.
Work out the individual's
energy supplement amount
for the maintenance income using clause 24RA.
Step 5.
Work out the individual's
RA amount
for the maintenance income using clause 24J.
Step 6.
Work out the individual's
MIFA amount
for the maintenance income using clause 24K.
Step 7.
Work out the individual's
maintenance income ceiling
for the maintenance income using clause 24S.
History
Sch 1 cl 24N amended by No 17 of 2016, s 3 and Sch 2 item 2, by repealing step 2 of the method statement, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2016. Step 2 of the method statement formerly read:
Step 2.
Work out the individual's
LFS amount for the maintenance income using clause 24Q.
Sch 1 cl 24N amended by No 122 of 2014, s 3 and Sch 1 item 150, by substituting "
energy supplement amount
" for "
clean energy supplement amount
" in step 4A of the method statement, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 24N amended by No 70 of 2013, s 3 and Sch 2A item 4, by inserting step 2A after step 2 of the method statement, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A.
Sch 1 cl 24N amended by No 49 of 2012, s 3 and Sch 6 item 23, by inserting step 4A in the method statement, applicable in relation to the 2013-14 income year and later income years.
Sch 1 cl 24N amended by No 53 of 2011, s 3 and Sch 5 item 9, by substituting "step 4" for "step 3", effective 1 July 2011.
Sch 1 cl 24N inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24P
24P
How to work out an individual's standard amount
The individual's
standard amount
for the maintenance income is the individual's standard rate under Division
2 of this Part (clauses
7 to
11) for the FTB children of the individual in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer.
History
Sch 1 cl 24P inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24Q
24Q
How to work out an individual's LFS (large family supplement) amount
(Repealed by No 17 of 2016)
History
Sch 1 cl 24Q repealed by No 17 of 2016, s 3 and Sch 2 item 3, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2016. Cl 24Q formerly read:
24Q How to work out an individual's LFS (large family supplement) amount
24Q
This is how to work out the individual's
LFS amount
for the maintenance income:
Method statement
Step 1.
Work out the individual's large family supplement (if any) under Division 1 of Part 5.
Step 2.
Work out the amount that would be the individual's large family supplement (if any) under that Division if large family supplement were paid for only those children in respect of whom neither the individual, nor the individual's partner, is entitled to apply for maintenance income.
Step 3.
If the individual, and the individual's partner, between them are entitled to apply for maintenance income from only one maintenance payer, the difference between the amount worked out under step 1 and the amount worked out under step 2 is the individual's
LFS amount
for the maintenance income.
Step 4.
If the individual, and the individual's partner, between them are entitled to apply for maintenance income from more than one maintenance payer, the individual's
LFS amount
for maintenance income received from a particular maintenance payer is worked out using the formula:
|
Amount worked out
under step 3
Total number of FTB children in respect of whom either the individual, or the individual's partner, is entitled to apply for maintenance income |
× |
Number of FTB children in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from that maintenance payer |
|
Sch 1 cl 24Q inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24R
24R
How to work out an individual's supplement amount
The individual's
supplement amount
for the maintenance income is the individual's FTB Part A supplement under Division
2A of Part
5 (clause 38A) for the FTB children of the individual in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer.
History
Sch 1 cl 24R inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
24RA
How to work out an individual's energy supplement amount
(1)
The individual's
energy supplement amount
for the maintenance income is the individual's energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause
38AA) for the FTB children of the individual in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer.
History
Sch 1 cl 24RA amended by No 55 of 2016, s 3 and Sch 21 item 11, by inserting "(1)" before "The", effective 20 March 2017.
(2)
However, the individual's
energy supplement amount
for the maintenance income is nil if paragraph (e) of step 1 of the method statement in clause
25 does not apply to the individual because of clause
25C.
History
Sch 1 cl 24RA(2) inserted by No 55 of 2016, s 3 and Sch 21 item 12, effective 20 March 2017.
History
Sch 1 cl 24RA amended by No 122 of 2014, s 3 and Sch 1 items 152 and 153, by substituting "
energy supplement amount
" for "
clean energy supplement amount
" and "energy supplement (Part A)" for "clean energy supplement (Part A)", effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 24RA inserted by No 49 of 2012, s 3 and Sch 6 item 24, applicable in relation to the 2013-14 income year and later income years.
24S
24S
How to work out an individual's maintenance income ceiling
The individual's
maintenance income ceiling
for the maintenance income is worked out using the following formula:
History
Sch 1 cl 24S inserted by No 146 of 2006, s 3 and Sch 8 item 155, applicable to the 2008-09 income year and later income years.
Part 3 - Part A rate (Method 2)
Division 1 - Overall rate calculation process
25
25
Method of calculating Part A rate
Subject to the operation of clauses
25A,
25C and
25D, if the individual's Part A rate is to be calculated using this Part, it is calculated as follows:
Method statement
Step 1.
Add the following amounts:
(a) the individual's standard rate under Division 2 of this Part (clauses 26 and 27);
(b) (Repealed by No 17 of 2016)
(ba) the individual's newborn supplement (if any) under Division 1A of Part 5 (clauses 35A and 35B);
(c) the individual's multiple birth allowance (if any) under Division 2 of Part 5 (clauses 36 to 38);
(d) the individual's FTB Part A supplement under Division 2A of Part 5 (clause 38A);
(e) the individual's energy supplement (Part A) under Subdivision B of Division 2AA of Part 5 (clause 38AF).
The result is the individual's
Method 2 base rate
.
Note:
Paragraph (e) does not apply to certain individuals: see clause 25C.
Step 2.
Apply the income test in Division 3 of this Part (clause 28) to work out any reduction for adjusted taxable income. Take any reduction away from the individual's Method 2 base rate: the result is the individual's
provisional Part A rate
.
Step 3.
Work out the rate that would be the individual's income and maintenance tested rate under step 3 of the method statement in clause 3 if the individual's Part A rate were to be calculated using Part 2 (but disregarding clause 24G): the result is the individual's
Method 2 income and maintenance tested rate
.
Note:
Clause 25D modifies the application of this step.
Step 4.
The individual's
Part A rate
is:
(a) the individual's provisional Part A rate if it is equal to or greater than the individual's Method 2 income and maintenance tested rate; or
(b) the individual's Method 2 income and maintenance tested rate if it is greater than the individual's provisional Part A rate.
History
Sch 1 cl 25 amended by No 168 of 2018, s 3 and Sch 5 items 8 and 9, by substituting ", 25C and 25D" for "and 25C" and inserting the note at the end of step 3 of the method statement, applicable in relation to working out the Part A rate of family tax benefit for days on or after 1 July 2019.
Sch 1 cl 25 amended by No 55 of 2016, s 3 and Sch 21 items 13 and 14, by substituting "operation of clauses 25A and 25C" for "operation of clause 25A" and inserting the note at the end of step 1 of the method statement, effective 20 March 2017.
Sch 1 cl 25 amended by No 17 of 2016, s 3 and Sch 2 item 4, by repealing para (b) in step 2 of the method statement, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2016. Para (b) in step 2 of the method statement formerly read:
(b)
the individual's large family supplement (if any) under Division 1 of Part 5 (clauses 34 and 35);
Sch 1 cl 25 amended by No 122 of 2014, s 3 and Sch 1 item 154, by substituting "energy supplement" for "clean energy supplement" in para (e) in step 1 of the method statement, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 25 amended by No 70 of 2013, s 3 and Sch 2A item 5, by inserting para (ba) after para (b) in step 1 of the method statement, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A.
Sch 1 cl 25 amended by No 141 of 2011, s 3 and Sch 2 items 18 and 19, by substituting "(clause 38A);" for "(clause 38A)." in para (d) in step 1 of the method statement and inserting para (e) in step 1 of the method statement, applicable in relation to the 2013-14 income year and later income years.
Sch 1 cl 25 amended by No 53 of 2011, s 3 and Sch 5 items 10 to 12, by substituting "
Method 2 base rate
" for "
maximum rate
" in step 1 of the method statement, substituting "Method 2 base rate" for "maximum rate" in step 2 of the method statement, and substituting steps 3 and 4 for step 3 of the method statement, effective 1 July 2011. Step 3 of the method statement formerly read:
Step 3. The individual's Part A rate is:
(a) the individual's provisional Part A rate if that rate is equal to or greater than the rate that would be the individual's income and maintenance tested rate under step 3 of the method statement in clause 3 if the individual's Part A rate were to be calculated using Part 2 (but disregarding clause 24G); or
(b) the rate that would the individual's income and maintenance tested rate as so calculated if it is greater than the individual's provisional Part A rate.
Sch 1 cl 25 amended by No 146 of 2006, s 3 and Sch 8 item 156, by inserting "(but disregarding clause 24G)" after "Part 2" in para (a) of step 3 of the method statement, applicable to the 2008-09 income year and later income years.
Sch 1 cl 25 amended by No 59 of 2004, s 3 and Sch 1 item 2, by inserting para (d) after para (c) of step 1 of the method statement, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
Sch 1 cl 25 amended by No 45 of 2000, s 3 and Sch 1 items 39 and 40, by substituting "Subject to the operation of clause 25A, if" for "If" and substituting steps 2 and 3 for step 2. For transitional provisions see note under s 22A. Step 2 formerly read:
Step 2. Apply the income test in Division 3 of this Part (clause 28) to work out any reduction for adjusted taxable income. Take any reduction away from the individual's maximum rate: the result is the individual's
Part A rate
.
25A
Family tax benefit advance to individual
(1)
If:
(a)
an individual is entitled to be paid family tax benefit by instalment; and
(b)
the individual is paid a family tax benefit advance; and
(c)
the individual has not repaid the whole of the advance; and
(d)
the amount of unrepaid family tax benefit advance is not an FTB advance debt;
then, subject to clauses 44 and 49, the individual's Part A rate is to be reduced in accordance with Division 4 of Part 5 (clauses 40 to 51).
(2)
If an individual satisfies paragraphs (1)(a) to (d) for more than one family tax benefit advance, the individual's Part A rate is to be reduced under subclause (1) for each of those advances.
History
Sch 1 cl 25A substituted by No 53 of 2011, s 3 and Sch 1 item 7, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5. Sch 1 cl 25A formerly read:
25A Family tax benefit advance to individual
(1)
Subject to subclause (2), if family tax benefit advance is paid to an individual, the individual's Part A rate during the individual's family tax benefit advance period is to be reduced by the FTB advance rate.
(2)
If, at any time, the FTB advance rate in respect of an individual would equal or exceed the individual's Part A rate were subclause (1) to be disregarded, then, with effect from that time, subclause (1) ceases to have effect.
(3)
In subclause (2), the reference to the individual's Part A rate includes a reference to a nil rate.
Sch 1 cl 25A inserted by No 45 of 2000, s 3 and Sch 1 item 41. For transitional provisions see note under s 22A.
25B
25B
Components of Part A rates under this Part
The Minister may, by legislative instrument, determine a method for working out the extent to which Part A rates under this Part are attributable to the amounts referred to in step 1 of the method statement in clause 25.
History
Sch 1 cl 25B inserted by No 141 of 2011, s 3 and Sch 2 item 20, applicable in relation to the 2013-14 income year and later income years.
25C
Energy supplement
(1)
Paragraph (e) of step 1 of the method statement in clause
25 does not apply to an individual on or after the commencement of this clause unless:
(a)
the individual was entitled to be paid family tax benefit in respect of 19 September 2016; and
(b)
the individual's Part A rate of family tax benefit in respect of 19 September 2016 was not worked out under Part
3A of this Schedule.
(2)
However, if:
(a)
the individual ceases to be entitled to be paid family tax benefit in respect of a day (the
applicable day
) on or after 20 September 2016; or
(b)
the individual's Part A rate of family tax benefit is worked out under Part
3A of this Schedule in respect of a day (the
applicable day
) on or after 20 September 2016;
then paragraph (e) of step 1 of the method statement in clause 25 does not apply, and never again applies, to the individual from:
(c)
if the applicable day is before the commencement of this clause - the start of the day this clause commences; or
(d)
if the applicable day is on or after the commencement of this clause - the start of the applicable day.
History
Sch 1 cl 25C inserted by No 55 of 2016, s 3 and Sch 21 item 15, effective 20 March 2017.
25D
25D
Working out the Method 2 income and maintenance tested rate
In applying step 3 of the method statement in clause
25, step 2 of the method statement in clause
3 is taken to be replaced with the following:
Step 2.
Subtract the individual's income free area (worked out under clause 38N) from the individual's higher income free area (worked out under clause 2).
Step 2A.
Work out 20% of the amount at step 2.
Step 2B.
Subtract the individual's higher income free area (worked out under clause 2) from the individual's adjusted taxable income.
Step 2C.
Work out 30% of the amount at step 2B.
Step 2D.
The individual's
reduction for adjusted taxable income
is the sum of the amounts at steps 2A and 2C. Take that reduction away from the individual's maximum rate: the result is the individual's income tested rate.
History
Sch 1 cl 25D inserted by No 168 of 2018, s 3 and Sch 5 item 10, applicable in relation to working out the Part A rate of family tax benefit for days on or after 1 July 2019.
Division 2 - Standard rate
26
Standard rate
(1)
Subject to subclauses (3) and (4) and clause
27, an individual's
standard rate
is the total obtained by adding the FTB child rates for each of the individual's FTB children.
History
Sch 1 cl 26(1) amended by No 36 of 2018, s 3 and Sch 2 item 8, by inserting "subclauses (3) and (4) and", effective 1 July 2018. For application provision, see note under s 61A.
(2)
The
FTB child rate
for the purpose of subclause (1) is $1,416.20.
History
Sch 1 cl 26(2) substituted by No 98 of 2012, s 3 and Sch 3 item 11, effective 1 January 2013. For application provisions, see note under s 22(4). Cl 26(2) formerly read:
(2)
The
FTB child rate
for the purpose of subclause (1) is:
(a)
for an FTB child who has not turned 18, or who has turned 18 and who is a senior secondary school child - $1,372.40; or
(b)
for an FTB child who has turned 18 and who is not a senior secondary school child - $1,839.60.
Sch 1 cl 26(2) substituted by No 50 of 2011, s 3 and Sch 2 item 7, applicable in relation to working out the rate of family tax benefit for days on or after 1 January 2012. If: (a) on or after 1 January 2012, it is necessary to work out an individual's standard rate under Division 2 of Part 3 of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 in relation to an FTB child who turned 18 before 1 January 2012; and (b) apart from this subitem, paragraph 26(2)(a) of that Schedule would apply to the FTB child; then paragraph 26(2)(a) of that Schedule does not apply to the FTB child and paragraph 26(2)(b) of that Schedule applies to the FTB child instead.
Cl 26(2) formerly read:
(2)
The
FTB child rate
for the purpose of subclause (1) is:
(a)
for an FTB child who has not turned 18 - $956.30; or
(b)
for an FTB child who has turned 18 - $1,306.70.
Reduction during reduction period for failing to have health check or meet immunisation requirements
(3)
If either or both section
61A and subparagraph
61B(1)(b)(ii) apply in relation to an individual and an FTB child of the individual, the annual FTB child rate in relation to the child is reduced by $737.30 for each day in the FTB child rate reduction period (except any day in a past period to which subclause (4) applies).
History
Sch 1 cl 26(3) inserted by No 36 of 2018, s 3 and Sch 2 item 9, effective 1 July 2018. For application provision, see note under s 61A.
Reduction of past period claims for failing to meet immunisation requirements
(4)
The annual FTB child rate in relation to an FTB child of an individual is reduced by $737.30 if subparagraph
61B(1)(b)(i) applies in relation to the individual and the child.
History
Sch 1 cl 26(4) inserted by No 36 of 2018, s 3 and Sch 2 item 9, effective 1 July 2018. For application provision, see note under s 61A.
27
27
Sharing family tax benefit (shared care percentages)
If an individual has a shared care percentage for an FTB child of the individual, the FTB child rate for the child, in working out the individual's standard rate under clause 26, is the individual's shared care percentage of the FTB child rate that would otherwise apply to the child.
History
Sch 1 cl 27 substituted by No 146 of 2006, s 3 and Sch 8 item 77, effective 1 July 2008. Cl 27 formerly read:
27 Sharing family tax benefit (determination under subsection 59(1))
27
If the Secretary has determined under subsection 59(1) the percentage (the
specified percentage
) that is to be an individual's percentage of family tax benefit for an FTB child of the individual, the FTB child rate for the child, in working out the individual's standard rate under clause 26, is the specified percentage of the FTB child rate that would otherwise apply to the child.
Division 3 - Income test
28
28
Income test
This is how to work out an individual's reduction for adjusted taxable income:
Method statement
Step 1.
Work out the individual's
higher income free area
using clause 2.
Step 2.
Work out whether the individual's adjusted taxable income exceeds the individual's higher income free area.
Step 3.
If the individual's adjusted taxable income does not exceed the individual's higher income free area, the individual's
income excess
is nil.
Step 4.
If the individual's adjusted taxable income exceeds the individual's higher income free area, the individual's
income excess
is the individual's adjusted taxable income less the individual's higher income free area.
Step 5.
The individual's
reduction for income
is 30% of the income excess.
Part 3A - Part A rate (Method 3)
History
Part 3A inserted by No 146 of 2006, s 3 and Sch 8 item 78, effective 1 July 2008.
28A
28A
Method of calculating Part A rate
Subject to the operation of clauses 38J and 38K, if the individual's Part A rate is to be calculated using this Part, it is calculated as follows:
Method statement
Step 1.
Work out the individual's rent assistance (if any) under Subdivision A of Division 2B of Part 5 (clauses 38B to 38H). The result is the individual's
maximum rate
.
Step 2.
Apply the income test in Division 2C of Part 5 (clauses 38L to 38N) to work out any reduction for adjusted taxable income. Take any reduction away from the individual's maximum rate: the result is the individual's
income tested rate
.
Step 3.
The individual's
Part A rate
is the individual's income tested rate.
Part 4 - Part B rate
Division 1 - Overall rate calculation process
Subdivision AA - When Part B rate is nil
History
Subdiv AA inserted by No 63 of 2008, s 3 and Sch 1 item 2, applicable in relation to the 2008-09 income year and later income years.
28B
Adjusted taxable income exceeding $100,000
(1)
Despite Subdivisions A and B, an individual's Part B rate is nil if the individual's adjusted taxable income is more than $100,000.
Note:
If the individual is a member of a couple, the individual's adjusted taxable income is the higher of the individual's adjusted taxable income and the adjusted taxable income of the individual's partner: see clause 3 of Schedule 3.
History
Sch 1 cl 28B(1) amended by No 122 of 2014, s 3 and Sch 9 item 4, by substituting "$100,000" for "$150,000", applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2015.
(2)
However, subclause (1) does not apply while the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment.
History
Sch 1 cl 28B(2) amended by No 17 of 2018, s 3 and Sch 2 item 29, by substituting ", income support supplement or a veteran payment" for "or income support supplement", effective 1 May 2018.
Sch 1 cl 28B inserted by No 63 of 2008, s 3 and Sch 1 item 2, applicable in relation to the 2008-09 income year and later income years.
28C
28C
Paid parental leave
Despite Subdivisions
A and
B, the Part B rate that an individual is eligible for in respect of a day is nil if the day is a day for which parental leave pay is payable to the individual, or the individual's partner.
History
Sch 1 cl 28C amended by No 53 of 2020, s 3 and Sch 1 item 4, by substituting "is a day for which parental leave pay is payable" for "occurs during a PPL period applying", effective 1 July 2020.
Sch 1 cl 28C inserted by No 105 of 2010, s 3 and Sch 1 item 18, effective 1 January 2011.
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.
History
Sch 1 cl 28D inserted by No 173 of 2015, s 3 and Sch 2 item 4, applicable in relation to working out the rate of family tax benefitfor days on or after 1 July 2016.
Subdivision A - General method of calculating Part B rate
History
Subdiv A heading inserted by No 61 of 2005, s 3 and Sch 1 items 6 and 8, applicable in respect of the 2005-2006 income year and later income years.
29
General method of calculating Part B rate
(1)
Subject to clause
29AA, the individual's Part B rate is the amount worked out by adding the following amounts if the individual is not a member of a couple:
(a)
the individual's standard rate under Division
2 (clauses 30 and
31);
(b)
the individual's FTB Part B supplement under Division
2A (clause 31A);
(c)
the individual's energy supplement (Part B) under Division
2B (clause
31B).
Note:
Paragraph (c) does not apply to certain individuals: see clause 29AA.
History
Sch 1 cl 29(1) amended by No 55 of 2016, s 3 and Sch 21 items 16 and 17, by substituting "Subject to clause 29AA, the individual's Part B rate" for "The individual's Part B rate" and inserting the note at the end, effective 20 March 2017.
Sch 1 cl 29(1) amended by No 122 of 2014, s 3 and Sch 1 item 155, by substituting "energy supplement" for "clean energy supplement" in para (c), effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 29(1) amended by No 141 of 2011, s 3 and Sch 2 item 21, by inserting para (c), applicable in relation to the 2013-14 income year and later income years.
(2)
The individual's Part B rate is worked out using the following method statement if the individual is a member of a couple:
Method statement
Step 1.
Add the following amounts:
(a) the individual's standard rate under Division 2 (clauses 30 and 31);
(b) the individual's FTB Part B supplement under Division 2A (clause 31A);
(c) the individual's energy supplement (Part B) under Division 2B (clause 31B).
Note:
Paragraph (c) does not apply to certain individuals: see clause 29AA.
The result is the individual's
maximum rate
.
Step 2.
Work out the individual's
reduction for adjusted taxable income using Division 3 (clauses 32 and 33).
Step 3.
The individual's Part B rate is the maximum rate less the reduction for adjusted taxable income.
Note:
An individual who is a member of a couple works out his or her Part B rate under Subdivision B if the secondary earner of the couple returns to paid work after the birth of a child etc.
History
Sch 1 cl 29(2) amended by No 55 of 2016, s 3 and Sch 21 item 18, by inserting the note at the end of step 1 of the method statement, effective 20 March 2017.
Sch 1 cl 29(2) amended by No 122 of 2014, s 3 and Sch 1 item 156, by substituting "energy supplement" for "clean energy supplement" in para (c) of step 1 of the method statement, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 29(2) amended by No 141 of 2011, s 3 and Sch 2 items 22 to 24, by substituting "(clause 31A);" for "(clause 31A)." in para (b) of step 1 of the method statement, inserting para (c) in step 1 of the method statement and omitting "(taking away so much of the individual's standard rate, and then so much (if any) of the individual's FTB Part B supplement, as equals the reduction)" from step 3 of the method statement, applicable in relation to the 2013-14 income year and later income years.
Cl 29(2) amended by No 61 of 2005, s 3 and Sch 1 item 7, by inserting the note at the end, applicable in respect of the 2005-2006 income year and later income years.
Cl 29(2) amended by No 61 of 2005, s 3 and Sch 3 item 4, by inserting "(taking away so much of the individual's standard rate, and then so much (if any) of the individual's FTB Part B supplement, as equals the reduction)" at the end of step 3 of the method statement, effective 1 January 2005.
(2A)
The Minister may, by legislative instrument, determine a method for working out the extent to which Part B rates under subclause (2) are attributable to the amounts referred to in step 1 of the method statement in subclause (2).
History
Sch 1 cl 29(2A) inserted by No 141 of 2011, s 3 and Sch 2 item 25, applicable in relation to the 2013-14 income year and later income years.
(3)
In applying this Part to an individual, disregard an FTB child who has turned 16 years of age unless the FTB child is a senior secondary school child. If disregarding the FTB child means that neither item 1 nor item 2 in the table in clause 30 applies to the individual, the individual's Part B rate is nil.
History
Cl 29(3) substituted by No 50 of 2011, s 3 and Sch 2 item 8, applicable in relation to working out the rate of family tax benefit for days on or after 1 January 2012. Cl 29(3) formerly read:
(3)
In applying this Part to an individual, disregard an FTB child who has turned 16 years of age unless the FTB child is a senior secondary school child. If disregarding the FTB child means that neither item 1 nor item 2 in the table in clause 30 applies to the individual, the individual's Part B rate is nil.
(3)
In applying this Part to an individual, disregard an FTB child who has turned 16 years of age unless:
(a)
the child is undertaking full-time study or is studying overseas full-time; and
(b)
the calendar year in which the child turned 18 has not ended.
If disregarding the child means that neither item 1 nor item 2 in the table in clause 30 applies to the individual, the individual's Part B rate is nil.
Cl 29(3) amended by No 34 of 2011, s 3 and Sch 5 item 13, by inserting "or is studying overseas full-time" in para (a), applicable in relation to working out an individual's or approved care organisation's entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011.
Cl 29 amended by 29 of 2005, s 3 and Sch 1 items 1 and 2, by substituting clause 29(1) and (2) and substituting "Part B rate" for "standard rate" in clause 29(3), applicable in relation to FTB Part B supplement included, on or after 1 January 2005, in family tax benefit for the 2004-2005 income year or a later income year. Sch 1 cl 29(1) and (2) formerly read:
(1)
The individual's Part B rate is the individual's standard rate worked out using Division 2 (clauses 30 and 31) if the individual is not a member of a couple.
(2)
The individual's Part B rate is worked out using the following method statement if the individual is a member of a couple:
Method statement
Step 1. Work out the individual's
standard rate
using Division 2 (clauses 30 and 31).
Step 2. Work out the individual's
reduction for adjusted taxable income
using Division 3 (clauses 32 and 33).
Step 3. The individual's Part B rate is the standard rate less the reduction for adjusted taxable income.
29AA
Energy supplement
(1)
Paragraph
29(1)(c) of this Schedule, or paragraph (c) of step 1 of the method statement in subclause
29(2) of this Schedule, does not apply to an individual on or after the commencement of this clause unless:
(a)
the individual was entitled to be paid family tax benefit in respect of 19 September 2016; and
(b)
the individual's Part A rate of family tax benefit in respect of 19 September 2016 was not worked out under Part
3A of this Schedule.
(2)
However, if:
(a)
the individual ceases to be entitled to be paid family tax benefit in respect of a day (the
applicable day
) on or after 20 September 2016; or
(b)
the individual's Part A rate of family tax benefit is worked out under Part
3A of this Schedule in respect of a day (the
applicable day
) on or after 20 September 2016;
then paragraph 29(1)(c) of this Schedule, or paragraph (c) of step 1 of the method statement in subclause 29(2) of this Schedule, does not apply, and never again applies, to the individual from:
(c)
if the applicable day is before the commencement of this clause - the start of the day this clause commences; or
(d)
if the applicable day is on or after the commencement of this clause - the start of the applicable day.
History
Sch 1 cl 29AA inserted by No 55 of 2016, s 3 and Sch 21 item 19, effective 20 March 2017.
Subdivision B - Method of calculating Part B rate for those who return to paid work after the birth of a child etc.
History
Subdiv B heading inserted by No 61 of 2005, s 3 and Sch 1 items 6 and 8, applicable in respect of the 2005-2006 income year and later income years.
29A
Method of calculating Part B rate for those who return to paid work after the birth of a child etc.
(1)
Application of clause
The Part B rate that an individual is eligible for in respect of a day in an income year is worked out under subclause (2) if:
(a)
the individual is a member of a couple on the day; and
(b)
the conditions in subclauses (3) to (8) of this clause are met; and
(c)
the conditions in clause 29C are met in respect of the day.
History
Cl 29A(1) amended by No 82 of 2006, s 3 and Sch 9 item 4, by substituting "(8)" for "(7)", applicable in respect of the 2005-2006 income year and later income years.
(2)
Method of calculating Part B rate
Subject to clause 29D, the Part B rate that the individual is eligible for in respect of the day is the amount worked out by adding the following amounts:
(a)
the individual's standard rate under Division
2 in respect of the day (clauses 30 and
31);
(b)
the individual's FTB Part B supplement under Division 2A in respect of the day (clause 31A);
(c)
the individual's energy supplement (Part B) under Division
2B in respect of the day (clause 31B).
Note:
Paragraph (c) does not apply to certain individuals: see clause 29D.
History
Sch 1 cl 29A(2) amended by No 55 of 2016, s 3 and Sch 21 items 20 and 21, by substituting "Subject to clause 29D, the Part B rate" for "The Part B rate" and inserting the note at the end, effective 20 March2017.
Sch 1 cl 29A(2) amended by No 122 of 2014, s 3 and Sch 1 item 157, by substituting "energy supplement" for "clean energy supplement" in para (c), effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 29A(2) amended by No 141 of 2011, s 3 and Sch 2 item 26, by inserting para (c), applicable in relation to the 2013-14 income year and later income years.
(3)
Conditions
During a period during the income year in which the day occurs, the secondary earner of the couple (who might be the individual mentioned in subclause (1)):
(a)
is not engaging in paid work; and
(b)
is not receiving passive employment income in respect of that period.
(4)
Later during that income year, the secondary earner returns to paid work for the first time since a child became an FTB child of the secondary earner.
(4A)
If, in different income years, more than one secondary earner returns to paid work for the first time in respect of the same child, the Part B rate of the individual is not calculated under this clause in respect of a return to paid work that is not the earliest return to paid work.
History
Cl 29(4A) inserted by No 82 of 2006, s 3 and Sch 9 item 5, applicable in respect of a return to paid work whether the return happens before, on or after 1 July 2005.
(4B)
If, in the same income year, more than one secondary earner returns to paid work for the first time in respect of the same child, the Part B rate of the individual is not calculated under this clause in respect of a secondary earner for whom the period mentioned under paragraph 29C(1)(a) does not begin first.
History
Cl 29(4B) inserted by No 82 of 2006, s 3 and Sch 9 item 5, applicable in respect of a return to paid work whether the return happens before, on or after 1 July 2005.
(5)
The conditions in clause 29B are met in respect of that child.
(6)
The individual mentioned in subclause (1) has satisfied the FTB reconciliation conditions under section
32B of the Family Assistance Administration Act for all of the same-rate benefit periods in that income year.
(7)
If subclause (8) does not apply - either or both of the following apply:
(a)
the individual notifies the Secretary of the secondary earner's return to paid work before the end of the income year following the income year in which the secondary earner returns to paid work;
(b)the Secretary becomes aware of the secondary earner's return to paid work before the end of the income year following the income year in which the secondary earner returns to paid work.
History
Cl 29A(7) amended by No 82 of 2006, s 3 and Sch 9 item 6, by substituting "If subclause (8) does not apply - either" for "Either", applicable in respect of the 2005-2006 income year and later income years.
Cl 29A inserted by No 61 of 2005, s 3 and Sch 1 item 8, applicable in respect of the 2005-2006 income year and later income years.
(8)
If, during the second income year following a particular income year, a claim is made under the Family Assistance Administration Act for payment of family tax benefit for a past period that occurs in the particular income year, the Secretary is notified in the claim that the secondary earner returned to paid work during the particular income year.
History
S 3B(8) inserted by No 82 of 2006, s 3 and Sch 9 item 7, applicable in respect of the 2005-2006 income year and later income years.
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.
History
Sch 1 cl 29B(4) amended by No 146 of 2006, s 3 and Sch 8 item 79, by substituting para (a), effective 1 July 2008. Para (a) formerly read:
(a)
on the day on which the other individual or his or her partner returns to paid work, the child is covered by a determination under subsection 59(1); and
(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.
History
Sch 1 cl 29B inserted by No 61 of 2005, s 3 and Sch 1 item 8, applicable in respect of the 2005-2006 income year and later income years.
29C
Conditions to be met in respect of a day
(1)
For the purposes of paragraph 29A(1)(c) and clause 29B, the conditions in this clause are met in respect of a day in an income year if:
(a)
the day falls in the period that starts on the latest of the following days:
(i)
1 July of the income year;
(ii)
the day after the secondary earner stops paid work;
(iii)
the day after the secondary earner stops receiving passive employment income in respect of a period;
and ends immediately before the day on which the secondary earner returns to paid work; and
(b)
the secondary earner is not receiving passive employment income in respect of the day.
(2)
For the purpose of subclause (1), the day on which an individual returns to paid work is:
(a)
if the individual returns to paid work because of subsection
3B(2) - the first day of the 4 week period mentioned in that subsection on which the individual is engaging in paid work; and
(b)
if the individual returns to paid work because of subsection
3B(3) - the first day on which the individual is engaging in paid work.
(3)
To avoid doubt, the first and last days of the period mentioned in paragraph (1)(a) fall in that period.
History
Sch 1 cl 29C inserted by No 61 of 2005, s 3 and Sch 1 item 8, applicable in respect of the 2005-2006 income year and later income years.
29D
Energy supplement
(1)
Paragraph
29A(2)(c) of this Schedule does not apply to an individual on or after the commencement of this clause unless:
(a)
the individual was entitled to be paid family tax benefit in respect of 19 September 2016; and
(b)
the individual's Part A rate of family tax benefit in respect of 19 September 2016 was not worked out under Part
3A of this Schedule.
(2)
However, if:
(a)
the individual ceases to be entitled to be paid family tax benefit in respect of a day (the
applicable day
) on or after 20 September 2016; or
(b)
the individual's Part A rate of family tax benefit is worked out under Part
3A of this Schedule in respect of a day (the
applicable day
) on or after 20 September 2016;
then paragraph 29A(2)(c) of this Schedule does not apply, and never again applies, to the individual from:
(c)
if the applicable day is before the commencement of this clause - the start of the day this clause commences; or
(d)
if the applicable day is on or after the commencement of this clause - the start of the applicable day.
History
Sch 1 cl 29D inserted by No 55 of 2016, s 3 and Sch 21 item 22, effective 20 March 2017.
Division 2 - Standard rate
30
30
Standard rate
Subject to clause
31, an individual's standard rate is worked out using the following table. Work out which family situation applies to the individual. The standard rate is the corresponding amount in column 2.
Standard rates
(Part B)
|
|
Column 1
Family situation
|
Column 2
Standard rate
|
1 |
youngest FTB child is under 5 years of age |
$2,569.60 |
2 |
youngest FTB child is 5 years of age or over |
$1,781.20 |
31
Sharing family tax benefit (shared care percentage)
(1)
If:
(a)
an individual has a shared care percentage for an FTB child of the individual; and
(b)
the child is the individual's only FTB child;the individual's standard rate is the individual's shared care percentage of the standard rate that would otherwise apply.
(2)
If:
(a)
an individual has a shared care percentage for an FTB child of the individual; and
(b)
the child is not the individual's only FTB child;the individual's standard rate is to be worked out as follows:
(c)
for each of the individual's FTB children for whom the individual does not have a shared care percentage, work out the rate that would be the individual's standard rate under clause 30 if that child were the individual's only FTB child;
(d)
for each of the individual's FTB children for whom the individual has a shared care percentage, work out the rate that would be the individual's standard rate under clause 30 if:
(i)
that child were the individual's only FTB child; and
(ii)
subclause (1) of this clause applied to the child;
(e)
the individual's standard rate is the highest of the rates obtained under paragraphs (c) and (d).
History
Sch 1 cl 31 substituted by No 146 of 2006, s 3 and Sch 8 item 80, effective 1 July 2008. Clause 31 formerly read:
31 Sharing family tax benefit (determination under subsection 59(1))
(1)
If:
(a)
the Secretary has determined under subsection 59(1) the percentage (the
specified percentage
) that is to be an individual's percentage of family tax benefit for an FTB child of the individual; and
(b)
the child is the individual's only FTB child;
the individual's standard rate is the specified percentage of the standard rate that would otherwise apply.
(2)
If:
(a)
the Secretary has determined under subsection 59(1) the percentage that is to be an individual's percentage of family tax benefit for an FTB child of the individual; and
(b)
the child is not the individual's only FTB child;
the individual's standard rate is to be worked out as follows:
(c)
for each of the individual's FTB children who are not covered by a determination under subsection 59(1), work out the rate that would be the individual's standard rate under clause 30 if that child were the individual's only FTB child;
(d)
for each of the individual's FTB children who are covered by a determination under subsection 59(1), work out the rate that would be the individual's standard rate under clause 30 if:
(i)
that child were the individual's only FTB child; and
(ii)
subclause (1) of this clause applied to the child;
(e)
the individual's standard rate is the highest of the rates obtained under paragraphs (c) and (d).
Division 2A - FTB Part B supplement
History
Sch 1 Div 2A inserted by No 29 of 2005, s 3 and Sch 1 item 3, effective 1 January 2005.
31A
Rate of FTB Part B supplement
(1)
The amount of the FTB Part B supplement to be added in working out an individual's Part B rate under clause
29 or 29A is:
(a)
if the individual has one FTB child, or more than one FTB child, and the individual does not have a shared care percentage for that child, or for at least one of those children - the FTB (B) gross supplement amount; or
(b)
if the individual has only one FTB child and the individual has a shared care percentage for the child - the shared care percentage of the FTB (B) gross supplement amount; or
(c)
if the individual has more than one FTB child and the individual has a shared care percentage for each of those children - the highest of those percentages of the FTB (B) gross supplement amount.
History
Sch 1 cl 31A(1) substituted by No 146 of 2006, s 3 and Sch 8 item 81, effective 1 July 2008. Clause 31A(1) formerly read:
(1)
The amount of the FTB Part B supplement to be added in working out an individual's Part B rate under clause 29 or 29A is:
(a)
if the individual has one FTB child, or more than one FTB child, and that child, or at least one of those children, is not covered by a determination under subsection 59(1) - the FTB (B) gross supplement amount; or
(b)
if the individual has only one FTB child and the Secretary has determined under subsection 59(1) the percentage that is to be the individual's percentage of family tax benefit for that child - that percentage of the FTB (B) gross supplement amount; or
(c)
if the individual has more than one FTB child and the Secretary has determined under subsection 59(1) a percentage for each of those children that is to be the individual's percentage of family tax benefit for each of those children - the highest of those percentages of the FTB (B) gross supplement amount.
(2)
For the purposes of subclause (1), the
FTB (B) gross supplement amount
is $302.95.
(3)
To avoid doubt, when the FTB (B) gross supplement amount is indexed on a 1 July under Part
2 of Schedule
4, the amount, as it stood before that indexation, continues to apply in working out an individual's Part B rate under clause 29 or 29A for the income year ending just before that 1 July.
History
Sch 1 cl 31A(1) amended by No 61 of 2005, s 3 and Sch 1 item 9, by inserting "or 29A" after "clause 29", applicable in respect of the 2005-2006 income year and later income years.
Sch 1 cl 31A inserted by No 29 of 2005, s 3 and Sch 1 item 3, applicable in relation to FTB Part B supplement included, on or after 1 January 2005, in family tax benefit for the 2004-2005 income year or a later income year.
Division 2B - Energy supplement (Part B)
History
Sch 1 Div 2B heading substituted by No 122 of 2014, s 3 and Sch 1 item 158, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA. Div 2B heading formerly read:
Division 2B - Clean energy supplement (Part B)
Sch 1 Div 2B inserted by No 141 of 2011, s 3 and Sch 2 item 27, applicable in relation to the 2013-14 income year and later income years.
31B
Energy supplement (Part B)
(1)
Subject to clause
31C, the amount of the energy supplement (Part B) to be added in working out an individual's Part B rate under clause 29 or 29A is worked out using the following table.
Energy supplement (Part B)
|
Item
|
Individual's family situation
|
Amount of energy supplement
(Part B)
|
1 |
Youngest FTB child is under 5 years of age |
$73.00 |
2 |
Youngest FTB child is 5 years of age or over |
$51.10 |
Note:
For certain individuals, energy supplement (Part B) is not to be added in working out the Part B rate: see clauses 29AA and 29D.
History
Sch 1 cl 31B(1) amended by No 55 of 2016, s 3 and Sch 21 item 23, by inserting the note at the end, effective 20 March 2017.
Sch 1 cl 31B(1) substituted by No 122 of 2014, s 3 and Sch 1 item 160, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA. Cl 31B(1) formerly read:
(1)
The amount of the clean energy supplement (Part B) to be added in working out an individual's Part B rate under clause 29 or 29A is worked out using the following table. Work out which family situation applies to the individual. Subject to clause 31C, the clean energy supplement (Part B) is the amount worked out under subclause (2).
Clean energy supplement (Part B)
|
Item
|
Family situation
|
|
1 |
Youngest FTB child is under 5 years of age |
|
2 |
Youngest FTB child is 5 years of age or over |
|
(2)
(Repealed by No 122 of 2014)
History
Sch 1 cl 31B(2) repealed by No 122 of 2014, s 3 and Sch 1 item 160, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA. Cl 31B(2) formerly read:
(2)
For the purposes of subclause (1), the
clean energy supplement (Part B)
, in relation to an item in the table in subclause (1), is worked out as follows:
Method statement
Step 1.
Work out the amount applicable on 1 July 2013 under the corresponding item of the table in clause 30.
Step 2.
Work out the FTB (B) gross supplement amount on 1 July 2013 under subclause 31A(2).
Step 3.
Work out the sum of the amounts at steps 1 and 2.
Step 4.
Multiply the amount at step 3 by 0.017.
Step 5.
Round the amount at step 4 to the nearest multiple of $3.65 (rounding up if necessary): the result is the
clean energy supplement (Part B)
.
(3)
This clause does not apply in relation to a day if an election made by the individual under subsection
58A(1) is in force on that day.
Note:
If that election is in force on one or more days in a quarter, then the Secretary must review the instalment determination taking into account this Division: see section 105B of the Family Assistance Administration Act.
History
Sch 1 cl 31B(3) amended by No 70 of 2013, s 3 and Sch 3 item 63, by omitting "after the end of the quarter" in the note, effective 1 July 2013.
History
Sch 1 cl 31B inserted by No 141 of 2011, s 3 and Sch 2 item 27, applicable in relation to the 2013-14 income year and later income years.
31C
Sharing family tax benefit (shared care percentages)
(1)
If:
(a)
an individual has a shared care percentage for an FTB child of the individual; and
(b)
the child is the individual's only FTB child;
the individual's energy supplement (Part B) is the individual's shared care percentage of the energy supplement (Part B) that would otherwise apply.
History
Sch 1 cl 31C(1) amended by No 122 of 2014, s 3 and Sch 1 item 161, by substituting "energy supplement" for "clean energy supplement" (wherever occurring), effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
(2)
If:
(a)
an individual has a shared care percentage for an FTB child of the individual; and
(b)
the child is not the individual's only FTB child;
the individual's energy supplement (Part B) is to be worked out as follows:
(c)
for each of the individual's FTB children for whom the individual does not have a shared care percentage, work out the amount that would be the individual's energy supplement (Part B) under clause 31B if that child were the individual's only FTB child;
(d)
for each of the individual's FTB children for whom the individual has a shared care percentage, work out the amount that would be the individual's energy supplement (Part B) under clause 31B if:
(i)
that child were the individual's only FTB child; and
(ii)
subclause (1) of this clause applied to the child;
(e)
the individual's energy supplement (Part B) is the highest of the amounts obtained under paragraphs (c) and (d).
History
Sch 1 cl 31C(2) amended by No 122 of 2014, s 3 and Sch 1 item 161, by substituting "energy supplement" for "clean energy supplement" (wherever occurring), effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
History
Sch 1 cl 31C inserted by No 141 of 2011, s 3 and Sch 2 item 27, applicable in relation to the 2013-14 income year and later income years.
Division 3 - Income test
32
32
Income test
This is how to work out an individual's reduction for adjusted taxable income:
Method statement
Step 1.
Work out the individual's
income free area
using clause 33.
Step 2.
Work out whether the individual's adjusted taxable income exceeds the individual's income free area.
Step 3.
If the individual's adjusted taxable income does not exceed the individual's income free area, the individual's
income excess
is nil.
Step 4.
If the individual's adjusted taxable income exceeds the individual's income free area, the individual's
income excess
is the individual's adjusted taxable income less the individual's income free area.
Step 5.
The individual's
reduction for income
is 20% of the income excess.
History
Sch 1 cl 32 amended by No 59 of 2004, s 3 and Sch 3 item 2, by substituting "20%" for "30%" in step 5 of the method statement, applicable in relation to family tax benefit for the 2004-2005 income year or a later income year.
33
33
Income free area
An individual's income free area is $4,000.
History
Sch 1 cl 33 substituted by No 59 of 2004, s 3 and Sch 4 item 1, applicable in relation to family tax benefit for the 2004-2005 income year or a later income year. Clause 33 formerly read:
33 Income free area
33
An individual's income free area is $1,616.
Part 5 - Common provisions
Division 1 - Large family supplement
History
Sch 1 Pt 5 Div 1 repealed by No 17 of 2016, s 3 and Sch 2 item 5, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2016. Div 1 formerly read:
Division 1 - Large family supplement
34 Eligibility for large family supplement
34
An amount by way of large family supplement is to be added in working out an individual's maximum rate under clause 3, or an individual's Method 2 base rate under clause 25, if the individual has 4 or more FTB children.
History
Sch 1 cl 34 amended by No 122 of 2014, s 3 and Sch 9 item 5, by substituting "4 or more" for "3 or more", applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2015.
Sch 1 cl 34 amended by No 53 of 2011, s 3 and Sch 5 item 13, by substituting ", or an individual's Method 2 base rate under clause 25," for "or 25", effective 1 July 2011.
Sch 1 item 34 amended by No 82 of 2006, s 3 and Sch 2 item 1, by substituting "3 or more" for "4 or more" , effective 1 July 2006.
35 Rate of large family supplement
35
The amount of the large family supplement is worked out using the formula:
$204.40 × (Number of FTB children of the individual − 3) |
History
Sch 1 cl 35 amended by No 122 of 2014, s 3 and Sch 9 item 6, by substituting "3" for "2" in the formula, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2015.
Sch 1 cl 35 amended by No 82 of 2006, s 3 and Sch 2 item 2, by substituting "2" for "3" in the formula, effective 1 July 2006.
Division 1A - Newborn supplement
History
Sch 1 Pt 5 Div 1A inserted by No 70 of 2013, s 3 and Sch 2A item 6, effective 1 March 2014. No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provisions:
67 Application and transitional provisions - Parts 1 and 2
(1)
Despite the amendments made by this Schedule, the Assistance Act and the Administration Act, as in force immediately before the commencement of this item, to the extent to which they relate to baby bonus, continue to apply on and after that commencement in relation to an individual if the following circumstances exist:
(a)
for subsection 36(2) of the Assistance Act - the child was born before 1 March 2014;
(b)
for subsection 36(3) of the Assistance Act - the child was born before 1 March 2014;
(c)
for subsection 36(4) of the Assistance Act - the child was born as a stillborn child before 1 March 2014;
(d)
for subsection 36(5) of the Assistance Act - the child was entrusted to care before 1 March 2014.
(2)
Subclause 35A(2) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.
(3)
Subclause 35A(5) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.
(4)
Subclause 35A(7) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to achild who is entrusted to care on or after 1 March 2014.
(5)
To avoid doubt, for the purposes of paragraph 35B(1)(a) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child born alive to a woman, take into account children born alive to the woman before, on or after 1 March 2014.
(6)
To avoid doubt, for the purposes of paragraph 35B(1)(b) or (c) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child entrusted to the care of an individual, or the partner of an individual, take into account children entrusted to the care of the individual, or the partner of the individual, before, on or after 1 March 2014.
(7)
Paragraph 36(1)(a) of the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born as a stillborn child on or after 1 March 2014.
(8)
To avoid doubt, for the purposes of paragraph 66(1)(a) of the Assistance Act, as inserted by this Schedule, in working out whether a child is the first stillborn child of a woman, take into account children born as stillborn children of the woman before, on or after 1 March 2014.
(9)
Despite the amendments made by this Schedule, section 52-150 of the Income Tax Assessment Act 1997 (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.
(10)
Despite the amendments made by this Schedule:
(a)
paragraph (e) of the definition of
category I welfare payment
in section 123TC of the Social Security (Administration) Act 1999 (as in force immediately before the commencement of this item); and
(b)
paragraph (p) of the definition of
category Q welfare payment
in that section as so in force; and
(c)
paragraph (c) of the definition of
category S welfare payment
in that section as so in force; and
(d)
sections 123XJA and 123XJC of that Act as so in force;
continue to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.
(11)
Despite the amendments made by this Schedule, paragraph 31(2)(f) of the Paid Parental Leave Act 2010 (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to working out eligibility for parental leave pay for a child before, on or after that commencement.
(12)
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.
35A
Eligibility for newborn supplement
(1)
Subject to this clause, an amount of newborn supplement is to be added, for a day, in working out an individual's maximum rate under clause
3, or an individual's Method 2 base rate under clause
25, if subclause (2), (5) or (7) of this clause applies for that day in relation to the individual and an FTB child of the individual.
Parent of child
(2)
This subclause applies for a day in relation to the individual and an FTB child of the individual if:
(a)
the individual, or the individual's partner, is a parent of the child on that day; and
(b)
the child is aged less than one on that day; and
(c)
if this subclause were to apply for that day, the individual's Part A rate, disregarding reductions (if any) under clause
5 or
25A of this Schedule and disregarding section
58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and
(d)
that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (c) are satisfied; and
(e)
if the individual is, under a law (the
registration law
) of a State or Territory, responsible (whether alone or jointly) for registering the birth of the child in accordance with the law - the Secretary is notified, or becomes aware, at any time before the end of whichever of the following periods is applicable, that the birth registration requirement is met:
(i)
the first income year after the income year (the
relevant income year
) in which occurs the last day on which paragraphs (a) to (d) are satisfied;
(ii)
if a further period in respect of the individual's claim for payment of family tax benefit in respect of the child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act and that claim is for a past period falling within the relevant income year - such further period (if any) as the Secretary allows in special circumstances.
[
CCH Note:
No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provision:
(2)
Subclause 35A(2) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.
]
(3)
For the purposes of paragraph (2)(e), the
birth registration requirement
is the requirement that:
(a)
the birth of the child has been registered in accordance with the registration law; or
(b)
the individual, or the individual's partner, has applied to have the birth of the child registered in accordance with the registration law.
(4)
Any further period allowed by the Secretary under subparagraph (2)(e)(ii) must end no later than the end of the second income year after the relevant income year.
Child entrusted to care of individual or individual's partner
(5)
This subclause applies for a day in relation to the individual and an FTB child of the individual if:
(a)
neither the individual, nor the individual's partner, is a parent of the child on that day; and
(b)
on or before that day, the child became entrusted to the care of the individual or the individual's partner; and
(c)
the child is aged less than one on that day; and
(d)
if this subclause were to apply for that day, the individual's Part A rate, disregarding reductions (if any) under clause
5 or
25A of this Schedule and disregarding section
58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and
(e)
that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (d) are satisfied.
[
CCH Note:
No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provision:
(3)
Subclause 35A(5) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.
]
(6)
However, subclause (5) does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if the child is not an FTB child of the individual for a continuous period of at least 13 weeks beginning on the first day that paragraphs (5)(a) to (d) are satisfied.
Adoption
(7)
This subclause applies for a day in relation to the individual and an FTB child of the individual if:
(a)
on or before that day, the child became entrusted to the care of the individual or the individual's partner; and
(b)
it is an authorised party that entrusts the child to the care of the individual or the individual's partner; and
(c)
the authorised party does so as part of the process for the adoption of the child by the individual or the individual's partner; and
(d)
if this subclause were to apply for that day, the individual's Part A rate, disregarding reductions (if any) under clause
5 or
25A of this Schedule and disregarding section
58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and
(e)
that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (d) are satisfied; and
(f)
that day occurs before the end of the period of 12 months beginning on the day the child became entrusted to the care of the individual or the individual's partner.
[
CCH Note:
No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provision:
(4)
Subclause 35A(7) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is entrusted to care on or after 1 March 2014.
]
Exceptions
(8)
This clause does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if parental leave pay is payable to the individual for that child.
(9)
This clause does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if:
(a)
parental leave pay is payable to a person (other than the individual) for a flexible PPL day for that child; and
(b)
the person and the individual are members of a couple on that day.
History
Sch 1 cl 35A(9) amended by No 4 of 2023, s 3 and Sch 2 item 7, by substituting para (a) and (b), effective 26 March 2023. For application provision, see note under s 61AA(7A). Para (a) and (b) formerly read:
(a)
parental leave pay is payable to a person (other than the individual) for that child; and
(b)
the person and the individual are members of a couple for:
(i)
if the person has a PPL period, and has a continuous PPL period, for the child, and the total number of week days in that PPL period and the person's continuous flexible period for the child is at least 65 - at least 13 weeks; or
(ii)
if the person has a PPL period, and has a continuous PPL period, for the child, and the total number of week days in that PPL period and the person's continuous flexible period for the child is less than 65 - a period equal to the total number of those week days; or
(iii)
otherwise - the whole of the person's PPL period for the child.
Sch 1 cl 35A(9) amended by No 53 of 2020, s 3 and Sch 1 item 5, by substituting para (b)(i) to (iii) for para (b)(i) and (ii), effective 1 July 2020. Para (b)(i) and (ii) formerly read:
(i)
if the person's PPL period is 13 weeks or more - at least 13 weeks of that PPL period; or
(ii)
if the person's PPL period is less than 13 weeks - the whole of that PPL period.
(10)
If:
(a)
under this clause, an amount of newborn supplement is added in relation to an individual and an FTB child of the individual for a period of 13 weeks; and
(b)
the individual is a member of a couple throughout that period; and
(c)
throughout that period there is no determination in force under section
28 or
29 in relation to both members of the couple and that child;
then this clause does not apply in relation to the other member of that couple and that child.
History
Sch 1 cl 35A(10) amended by No 14 of 2014, s 3 and Sch 12 items 80 and 81, by adding "and" at the end of para (b) and inserting para (c), effective 1 March 2014.
(11)
An amount of newborn supplement is not to be added under this clause for a day or days in relation to an individual and an FTB child of the individual in the circumstances prescribed in a legislative instrument under subclause (12).
(12)
The Minister may, by legislative instrument, prescribe circumstances for the purposes of either or both of subsection
58AA(3) and subclause (11) of this clause.
(13)
The circumstances, in relation to an individual and an FTB child of the individual, must relate to one or more of the following:
(a)
the payability of parental leave pay to another individual for that child;
(b)
the addition of newborn supplement under this clause in relation to another individual and that child;
(c)
the individual being a member of a couple or a former member of a couple.
Definition
(14)
In this clause:
parent
includes a relationship parent.
35B
Annualised rate of newborn supplement
General rule
(1)
Subject to this clause, the amount of newborn supplement for an individual in respect of an FTB child is as follows:
(a)
if subclause 35A(2) applies and the child is the first child born alive to the woman who gave birth to the child - the amount worked out using the formula:
[
CCH Note:
No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provision:
(5)
To avoid doubt, for the purposes of paragraph 35B(1)(a) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child born alive to a woman, take into account children born alive to the woman before, on or after 1 March 2014.
]
(b)
if subclause (5) applies and the child is the first child that becomes entrusted to the care of the individual, or the individual's partner, in the circumstances mentioned in paragraphs 35A(5)(b) and (c) - the amount worked out using the formula:
(c)
if subclause 35A(7) applies and the child is the first child that becomes entrusted to the care of the individual, or the individual's partner, in the circumstances mentioned in paragraphs 35A(7)(a) to (c) - the amount worked out using the formula:
[
CCH Note:
No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provision:
(6)
To avoid doubt, for the purposes of paragraph 35B(1)(b) or (c) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child entrusted to the care of an individual, or the partner of an individual, take into account children entrusted to the care of the individual, or the partner of the individual, before, on or after 1 March 2014.
]
(d)
otherwise - the amount worked out using the formula:
Note:
The amount of the newborn supplement added under this Division forms part of the calculation of an individual's annual rate of family tax benefit, which is then converted to a daily rate of family tax benefit: see subsection 58(3). That daily rate, to the extent it relates to the newborn supplement, is paid for a maximum of 13 weeks: see clause 35A.
History
Sch 1 cl 35B(1) amended by No 14 of 2014, s3 and Sch 12 item 82, by substituting "individual, or the individual's partner, in the circumstances mentioned in paragraphs 35A(5)(b) and (c)" for "individual or the individual's partner" in para (c), effective 1 March 2014.
Multiple children cases
(2)
If 2 or more children are born during the same multiple birth (including any stillborn child) and subclause 35A(2) applies in relation to an individual and one or more of those children (each of whom is a
qualifying child
), the amount of newborn supplement for the individual in respect of each qualifying child is the amount worked out using the formula:
History
Sch 1 cl 35B(2) amended by No 14 of 2014, s 3 and Sch 12 item 83, by substituting the subclause, effective 1 March 2014. Cl 35B(2) formerly read:
(2)
If subclause 35A(2) applies in relation to an individual and 2 or more children born during the same multiple birth, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula:
(3)
If subclause 35A(5) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual's partner, as part of the same entrustment to care process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula:
(4)
If subclause 35A(7) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual's partner, as part of the same adoption process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula:
Division 2 - Multiple birth allowance
36
Eligibility for multiple birth allowance
(1)
An amount by way of multiple birth allowance is to be added in working out an individual's maximum rate under clause
3, or an individual's Method 2 base rate under clause
25, if:
(a)
the individual has 3 or more FTB children; and
(b)
at least 3 of those children were born during the same multiple birth and satisfy the requirements of subclause (2).
History
Sch 1 cl 36 amended by No 53 of 2011, s 3 and Sch 5 item 14, by substituting ", or an individual's Method 2 base rate under clause 25," for "or 25", effective 1 July 2011.
Sch 1 cl 36 amended by No 183 of 2007, s 3 and Sch 5 items 1 and 2, by substituting para (b), applicable to multiple birth allowance included in an individual's Part A rate, on or after 1 January 2008, for the 2007-2008 income year or a later income year. Para (b) formerly read:
(b)
at least 3 of those children were born during the same multiple birth and are under the age of 6 years.
(2)
For the purposes of paragraph (1)(b), the requirements of this subclause are satisfied by a child if:
(a)
the child is under the age of 16 years; or
(b)
the child has turned 16 and is a senior secondary school child.
History
Sch 1 cl 36(2) amended by No 50 of 2011, s 3 and Sch 2 item 9, by substituting para (b), applicable in relation to working out the rate of family tax benefit for days on or after 1 January 2012. Para (b) formerly read:
(b)
both:
(i)
the child has turned 16 and is undertaking full-time study or is studying overseas full-time; and
(ii)the calendar year has not ended in which the first born of the children in the multiple birth who are undertaking full-time or are studying overseas full-time study turns 18.
Sch 1 cl 36(2) amended by No 34 of 2011, s 3 and Sch 5 items 14 and 15, by inserting "or is studying overseas full-time" in para (b)(i) and "or are studying overseas full-time" in para (b)(ii), applicable in relation to working out an individual's or approved care organisation's entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011.
Sch 1 cl 36(2) inserted by No 183 of 2007, s 3 and Sch 5 item 3, applicable to multiple birth allowance included in an individual's Part A rate, on or after 1 January 2008, for the 2007-2008 income year or a later income year.
37
37
Rate of multiple birth allowance
The amount of the multiple birth allowance is:
(a)
if the number of the FTB children born during the same multiple birth who satisfy the requirements of subclause 36(2) is 3-$2,467.40; and
(b)
if the number of the FTB children born during the same multiple birth who satisfy the requirements of subclause 36(2) is 4 or more-$3,292.30.
History
Sch 1 cl 37 amended by No 183 of 2007, s 3 and Sch 5 item 4, applicable to multiple birth allowance included in an individual's Part A rate, on or after 1 January 2008, for the 2007-2008 income year or a later income year.
38
38
Sharing multiple birth allowance (determinations under section 59A)
If the Secretary has made a determination under section
59A in respect of an FTB child of the individual, multiple birth allowance under this Division is to be dealt with in accordance with the determination.
History
Sch 1 cl 38 substituted by No 146 of 2006, s 3 and Sch 8 item 82, effective 1 July 2008. Clause 38 formerly read:
38 Sharing multiple birth allowance between 2 people (determination under subsection 59(1))
38
If:
(a)
the Secretary has determined under subsection 59(1) the percentage that is to be an individual's percentage of family tax benefit for an FTB child of the individual; and
(b)
the child is one of at least 3 children who were born during the same multiple birth;
multiple birth allowance under this Division in respect of the multiple birth is to be dealt with in accordance with the determination (see subsection 59(2)).
Division 2A - FTB Part A supplement
History
Div 2A inserted by No 59 of 2004, s 3 and Sch 1 item 3, applicable in relation to family tax benefit for the 2003-2004income year or a later income year.
38A
Rate of FTB Part A supplement
(1)
The amount of the FTB Part A supplement to be added in working out an individual's maximum rate under clause 3, or an individual's Method 2 base rate under clause
25, is:
(a)
if the individual has one FTB child - the applicable supplement amount for that child; or
(b)
if the individual has 2 or more FTB children - the sum of the applicable supplement amounts for each of those children.
History
Sch 1 cl 38A(1) amended by No 53 of 2011, s 3 and Sch 5 item 15, by substituting ", or an individual's Method 2 base rate under clause 25," for "or 25", effective 1 July 2011.
(1A)
Despite any other provision of this clause, the amount of the FTB Part A supplement to be added in working out an individual's maximum rate under clause 3, or an individual's Method 2 base rate under clause 25, is nil if the individual's adjusted taxable income is more than $80,000.
Note:
If the individual is a member of a couple, the individual's adjusted taxable income includes the adjusted taxable income of the individual's partner: see clause 3 of Schedule 3.
History
Sch 1 cl 38A(1A) inserted by No 55 of 2016, s 3 and Sch 21A item 1, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2016.
(2)
For the purposes of subclause (1), the
applicable supplement amount
for an FTB child of the individual is:
(a)
if the individual has a shared care percentage for the FTB child - the individual's shared care percentage of the FTB gross supplement amount; or
(b)
in any other case - the FTB gross supplement amount.
History
Sch 1 cl 38A(2) amended by No 146 of 2006, s 3 and Sch 8 item 83, by substituting para (a), effective 1 July 2008. Para (a) formerly read:
(a)
if the Secretary has determined under subsection 59(1) the percentage (the
specified percentage
) that is to be the individual's percentage of family tax benefit for the FTB child - the specified percentage of the FTB gross supplement amount; or
(3)
For the purposes of subclause (2), the
FTB gross supplement amount
is $600.
(4)
To avoid doubt, when the FTB gross supplement amount is indexed on a 1 July under Part 2 of Schedule 4, the amount, as it stood before that indexation, continues to apply in working out an individual's maximum rate under clause
3, or an individual's Method 2 base rate under clause
25, for the income year ending just before that 1 July.
History
Sch 1 cl 38A(4) amended by No 53 of 2011, s 3 and Sch 5 item 15, by substituting ", or an individual's Method 2 base rate under clause 25," for "or 25", effective 1 July 2011.
Sch 1 cl 38A inserted by No 59 of 2004, s 3 and Sch 1 item 3, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
Division 2AA - Energy supplement (Part A)
History
Sch 1 Div 2AA heading substituted by No 122 of 2014, s 3 and Sch 1 item 162, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA. Div 2AA heading formerly read:
Division 2AA - Clean energy supplement (Part A)
Sch 1 Div 2AA inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.
Subdivision A - Energy supplement (Part A - Method 1)
History
Sch 1 Div 2AA Subdiv A heading substituted by No 122 of 2014, s 3 and Sch 1 item 163, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA. Subdiv A heading formerly read:
Subdivision A - Clean energy supplement (Part A - Method 1)
Sch 1 Div 2AA Subdiv A inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.
38AA
Energy supplement (Part A - Method 1)
(1)
The amountof the energy supplement (Part A) to be added in working out an individual's maximum rate under clause
3 is worked out using the following table. Subject to clauses
38AB to
38AE, work out the FTB energy child amount for each FTB child of the individual. The energy supplement (Part A) is the sum of the FTB energy child amounts.
Energy supplement (Part A - Method 1)
|
Item
|
Category of FTB child
|
FTB energy child amount
|
1 |
FTB child who is under 13 years of age |
$91.25 |
2 |
FTB child who has reached 13 years of age |
$116.80 |
Note:
For certain individuals, energy supplement (Part A) is not to be added in working out the Part A rate: see clause 6A.
History
Sch 1 cl 38AA(1) amended by No 55 of 2016, s 3 and Sch 21 item 24, by inserting the note at the end, effective 20 March 2017.
Sch 1 cl 38AA(1) substituted by No 122 of 2014, s 3 and Sch 1 item 165, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA. Cl 38AA(1) formerly read:
(1)
The amount of the clean energy supplement (Part A) to be added in working out an individual's maximum rate under clause 3 is worked out using the following table. Work out which category applies to each FTB child of the individual. Subject to clauses 38AB to 38AE, the FTB clean energy child amount is worked out under subclause (2). The clean energy supplement (Part A) is the sum of the FTB clean energy child amounts.
Clean energy supplement (Part A - Method 1)
|
Item
|
Category of FTB child
|
|
1 |
FTB child who is under 13 years of age |
|
2 |
FTB child who has reached 13 years of age |
|
3 |
(Repealed by No 14 of 2014) |
|
4 |
(Repealed by No 14 of 2014) |
|
5 |
(Repealed by No 98 of 2012) |
|
Sch 1 cl 38AA(1) amended by No 14 of 2014, s 3 and Sch 3 items 25 and 26, by omitting ", but is under 16," from table item 2 and repealing items 3 and 4, effective 1 May 2014. For application and saving provisions see note under s 17B. Table items 3 and 4 formerly read:
3 |
FTB child who has reached 16 years of age and who is a senior secondary school child |
|
4 |
FTB child who has reached 16, but is under 18, years of age and who is not a senior secondary school child |
|
Sch 1 cl 38AA(1) amended by No 98 of 2012, s 3 and Sch 3 item 18, by repealing table item 5, applicable in relation to the 2013-14 income year and later income years. Table item 5 formerly read:
5 ... FTB child who has reached 18, but is under 22, years of age and who is not a senior secondary school child
(2)
(Repealed by No 122 of 2014)
History
Sch 1 cl 38AA(2) repealed by No 122 of 2014, s 3 and Sch 1 item 165, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA. Cl 38AA(2) formerly read:
(2)
For the purposes of subclause (1), the
FTB clean energy child amount
, in relation to an item in the table in subclause (1), is worked out as follows:
Method statement
Step 1.
Work out the amount applicable on 1 July 2013 under the corresponding item of the table in clause 7.
Step 2.
Work out the FTB gross supplement amount on 1 July 2013 under subclause 38A(3).
Step 3.
Work out the sum of the amounts at steps 1 and 2.
Step 4.
Multiply the amount at step 3 by 0.017.
Step 5.
Round the amount at step 4 to the nearest multiple of $3.65 (rounding up if necessary): the result is the
FTB clean energy child amount
.
(3)
This clause does not apply in relation to a day if an election made by the individual under subsection
58A(1) is in force on that day.
Note:
If that election is in force on one or more days in a quarter, then the Secretary must review the instalment determination taking into account this Subdivision: see section 105B of the Family Assistance Administration Act.
History
Sch 1 cl 38AA(3) amended by No 70 of 2013, s 3 and Sch 3 item 64, by omitting "after the end of the quarter" in the note, effective 1 July 2013.
History
Sch 1 cl 38AA inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.
38AB
38AB
Base FTB energy child amount
For the purposes of this Division, the
base FTB energy child amount
for an FTB child of an individual is the amount that would be the FTB energy child amount under subclause 38AF(2) if the individual's energy supplement (Part A) were being worked out under Subdivision B and clause 38AG did not apply.
History
Sch 1 cl 38AB amended by No 122 of 2014, s 3 and Sch 1 items 167-169, by substituting "
base FTB energy child amount
" for "
base FTB clean energy child amount
", "FTB energy child amount under" for "FTB clean energy child amount under" and "energy supplement" for "clean energy supplement", effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 38AB inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.
38AC
38AC
FTB energy child amount - recipient of other periodic payments
The FTB energy child amount for an FTB child of an individual is the base FTB energy child amount (see clause
38AB) if:
(a)
the individual or the individual's partner is receiving a periodic payment under a law of the Commonwealth and the law provides for an increase in the rate of payment by reference to an FTB child of the individual; or
(b)
the individual or the individual's partner is receiving a periodic payment under a scheme administered by the Commonwealth and the scheme provides for an increase in the rate of payment by reference to an FTB child of the individual.
History
Sch 1 cl 38AC amended by No 122 of 2014, s 3 and Sch 1 item 171, by substituting "FTB energy child amount for an FTB child of an individual is the base FTB energy child amount" for "FTB clean energy child amount for an FTB child of an individual is the base FTB clean energy child amount", effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 38AC inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.
38AD
Effect of certain maintenance rights
(1)
The FTB energy child amount for an FTB child of an individual is the base FTB energy child amount (see clause
38AB) if:
(a)
the individual or the individual's partner is entitled to claim or apply for maintenance for the child; and
(b)
the Secretary considers that it is reasonable for the individual or partner to take action to obtain maintenance; and
(c)
the individual or partner does not take action that the Secretary considers reasonable to obtain maintenance.
History
Sch 1 cl 38AD(1) amended by No 122 of 2014, s 3 and Sch 1 item 172, by substituting "FTB energy child amount for an FTB child of an individual is the base FTB energy child amount" for "FTB clean energy child amount for an FTB child of an individual is the base FTB clean energy child amount", effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 38AD(1) renumbered from cl 38AD by No 98 of 2012, s 3 and Sch 4 item 9, by inserting "(1)" before "The FTB clean energy", effective 1 July 2012.
Sch 1 cl 38AD inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.
(2)
Subclause (1) does not apply to maintenance that is:
(a)
a liability under an administrative assessment (within the meaning of the
Child Support (Assessment) Act 1989); and
(b)
not an enforceable maintenance liability (within the meaning of the
Child Support (Registration and Collection) Act 1988).
History
Sch 1 cl 38AD(2) inserted by No 98 of 2012, s 3 and Sch 4 item 10, effective 1 July 2012.
38AE
38AE
Sharing family tax benefit (shared care percentages)
If an individual has a shared care percentage for an FTB child of the individual, the FTB energy child amount for the child, in working out the individual's energy supplement (Part A), is the individual's shared care percentage of the FTB energy child amount that would otherwise apply to the child.
History
Sch 1 cl 38AE amended by No 122 of 2014, s 3 and Sch 1 items 173-175, by substituting "FTB energy child amount for" for "FTB clean energy child amount for", "energy supplement" for "clean energy supplement" and "FTB energy child amount that" for "FTB clean energy child amount that", effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 38AE inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.
Subdivision B - Energy supplement (Part A - Method 2)
History
Sch 1 Div 2AA Subdiv B heading substituted by No 122 of 2014, s 3 and Sch 1 item 176, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA. Subdiv B heading formerly:
Subdivision B - Clean energy supplement (Part A - Method 2)
Sch 1 Div 2AA Subdiv B inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.
38AF
Energy supplement (Part A - Method 2)
(1)
The amount of the energy supplement (Part A) to be added in working out an individual's Method 2 base rate under clause
25 is the sum of the FTB energy child amounts, worked out under subclause (2) of this clause and clause
38AG, for each FTB child of the individual.
Note:
For certain individuals, energy supplement (Part A) is not to be added in working out the Part A rate: see clause 25C.
History
Sch 1 cl 38AF(1) amended by No 55 of 2016, s 3 and Sch 21 item 25, by inserting the note at the end, effective 20 March 2017.
Sch 1 cl 38AF(1) amended by No 122 of 2014, s 3 and Sch 1 items 178 and 179, by substituting "energy supplement" for "clean energy supplement" and "FTB energy child amounts" for "FTB clean energy child amounts", effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 38AF(1) substituted by No 98 of 2012, s 3 and Sch 3 item 19, applicable in relation to the 2013-14 income year and later income years. Cl 38AF(1) formerly read:
(1)
The amount of the clean energy supplement (Part A) to be added in working out an individual's Method 2 base rate under clause 25 is worked out using the following table. Work out which category applies to each FTB child of the individual. Subject to clause 38AG, the FTB clean energy child amount is the amount worked out under subclause (2). The clean energy supplement (Part A) is the sum of the FTB clean energy child amounts.
Clean energy supplement (Part A - Method 2)
|
Item
|
Category of FTB child
|
|
1 |
FTB child who has not turned 18, or who has turned 18 and who is a senior secondary school child |
|
2 |
FTB child who has turned 18 and who is not a senior secondary school child |
|
(2)
For the purposes of subclause (1), the
FTB energy child amount
, for an FTB child of the individual, is $36.50.
History
Sch 1 cl 38AF(2) substituted by No 122 of 2014, s 3 and Sch 1 item 180, effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA. Cl 38AF(2) formerly read:
(2)
For the purposes of subclause (1), the
FTB clean energy child amount
, for an FTB child of the individual, is worked out as follows:
Method statement
Step 1.
Work out the amount applicable on 1 July 2013 under subclause 26(2).
Step 2.
Work out the FTB gross supplement amount on 1 July 2013 under subclause 38A(3).
Step 3.
Work out the sum of the amounts at steps 1 and 2.
Step 4.
Multiply the amount at step 3 by 0.017.
Step 5.
Round the amount at step 4 to the nearest multiple of $3.65 (rounding up if necessary): the result is the
FTB clean energy child amount
.
Sch 1 cl 38AF(2) amended by No 98 of 2012, s 3 and Sch 3 items 20 and 21, by substituting "for an FTB child of the individual" for "in relation to an item in the table in subclause (1)" and substituting step 1 of the method statement, applicable in relation to the 2013-14 income year and later income years. Step 1 formerly read:
Step 1. Work out the amount applicable on 1 July 2013 under:
(a) for item 1 of that table-paragraph 26(2)(a); or
(b) for item 2 of that table-paragraph 26(2)(b).
(3)
This clause does not apply in relation to a day if an election made by the individual under subsection
58A(1) is in force on that day.
Note:
If that election is in force on one or more days in a quarter, then the Secretary must review the instalment determination taking into account this Subdivision: see section 105B of the Family Assistance Administration Act.
History
Sch 1 cl 38AF(3) amended by No 70 of 2013, s 3 and Sch 3 item 65, by omitting "after the end of the quarter" in the note, effective 1 July 2013.
History
Sch 1 cl 38AF inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.
38AG
38AG
Sharing family tax benefit (shared care percentages)
If an individual has a shared care percentage for an FTB child of the individual, the FTB energy child amount for the child, in working out the individual's energy supplement (Part A), is the individual's shared care percentage of the FTB energy child amount that would otherwise apply to the child.
History
Sch 1 cl 38AG amended by No 122 of 2014, s 3 and Sch 1 items 181-183, by substituting "FTB energy child amount for" for "FTB clean energy child amount for", "energy supplement" for "clean energy supplement" and "FTB energy child amount that" for "FTB clean energy child amount that", effective 20 September 2014. For application and transitional provision, see note under Sch 1 cl 24HA.
Sch 1 cl 38AG inserted by No 141 of 2011, s 3 and Sch 2 item 28, applicable in relation to the 2013-14 income year and later income years.
Division 2B - Rent assistance
History
Sch 1 Div 2B inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
Subdivision A - Rent assistance
History
Sch 1 Subdiv A inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38B
Rent assistance children
(1)
An individual's eligibility for, and rate of, rent assistance is affected by whether an FTB child, or a regular care child, of the individual is also a rent assistance child of the individual.
(2)
An FTB child of an individual is a
rent assistance child
of the individual if the FTB child rate for the child:
(a)
exceeds the base FTB child rate (see clause 8); or
(b)
would exceed the base FTB child rate but for clause 11.
(3)
A regular care child of an individual is a
rent assistance child
of the individual.
History
Sch 1 cl 38B(3) amended by No 17 of 2016, s 3 and Sch 1 item 26, by omitting "if the regular care child is not an absent overseas regular care child" after "of the individual", effective 1 July 2016. For application and saving provision, see note under s 24(10).
Sch 1 cl 38B(3) substituted by No 14 of 2014, s 3 and Sch 3 item 27, effective 1 May 2014. For application and saving provisions see note under s 17B. Cl 38B(3) formerly read:
(3)
A regular care child of an individual is a
rent assistance child
of the individual if:
(a)
either:
(i)
the regular care child is under 16 years of age; or
(ii)
the regular care child has turned 16 and is a senior secondary school child; and
(b)
the regular care child is not an absent overseas regular care child.
Sch 1 cl 38B(3) amended by No 50 of 2011, s 3 and Sch 2 item 10, by substituting para (a), applicable in relation to working out the rate of family tax benefit for days on or after 1 January 2012. Para (a) formerly read:
(a)
the regular care child is under 16 years of age; and
History
Sch 1 cl 38B inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38C
Eligibility for rent assistance
(1)
An amount by way of rent assistance for a period is to be added in working out an individual's maximum rate if:
(a)
the individual has at least one rent assistance child; and
(b)
the individual's claim for family tax benefit is not a claim to which subclause (2) applies; and
(ba)
neither the individual nor the individual's partner is receiving payments of incentive allowance under clause 36 of Schedule 1A to the
Social Security Act 1991; and
(c)
the individual is not an ineligible homeowner; and
(d)
the individual is not an aged care resident; and
(e)
the individual pays, or is liable to pay, rent (other than Government rent); and
(f)
if the individual has at least one FTB child and is not a relevant shared carer - the rent is payable at a rate of more than:
(i)
if the individual is not a member of a couple - $5,000.50 per year; or
(ii)
if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple - $7,391.25 per year; or
(iii)
if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple - $5,000.50 per year; or
(iv)
if the individual is a member of a temporarily separated couple - $5,000.50 per year; and
(fa)
if the individual is a relevant shared carer, or has only one or more regular care children (but no FTB children) - the rent is payable at a rate of more than:
(i)
if the individual is not a member of a couple - $3,803.30 per year; or
(ii)
if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple - $6,186.75 per year; or
(iii)
if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple - $3,803.30 per year; or
(iv)
if the individual is a member of a temporarily separated couple - $3,803.30 per year; and
(g)
if the individual is outside Australia:
(i)
the person was paying rent (other than Government rent) for accommodation in Australia immediately before the individual left Australia; and
(ii)
the person continues to pay rent for the same accommodation while outside Australia.
History
Sch 1 cl 38C(1) amended by No 66 of 2024, s 3 and Sch 1 items 1-6, by substituting "$5,000.50" for "$4,807.05" in para (f)(i), "$7,391.25" for "$7,102.90" in para (f)(ii), "$5,000.50" for "$4,807.05" in para (f)(iii) and (iv), "$3,803.30" for "$3,657.30" in para (fa)(i), "$6,186.75" for "$5,945.85" in para (fa)(ii) and "$3,803.30" for "$3,657.30" in para (fa)(iii) and (iv), effective 9 July 2024. No 66 of 2024, s 3 and Sch 1 item 19 contain the following application provisions:
19 Application of amendments
A New Tax System (Family Assistance) Act 1999
(1)
The amendments of the A New Tax System (Family Assistance) Act 1999 made by this Schedule apply in relation to working out a person's Part A rate of family tax benefit for days occurring on or after 20 September 2024.
(2)
For the purposes of indexing an amount specified in a table of the A New Tax System (Family Assistance) Act 1999, as inserted by this Schedule, on 20 September 2024, the current figure for the amount immediately before 20 September 2024 is taken to be that specified amount.
…
Sch 1 cl 38C(1) amended by No 52 of 2023, s 3 and Sch 3 items 1-6, by substituting "$4,807.05" for "$3,073.30" in para (f)(i), "$7,102.90" for "$4,547.90" in para (f)(ii), "$4,807.05" for "$3,073.30" in para (f)(iii) and (iv), "$3,657.30" for "$2,332.35" in para (fa)(i), "$5,945.85" for "$3,806.95" in para (fa)(ii) and "$3,657.30" for "$2,332.35" in para (fa)(iii) and (iv), effective 10 August 2023. No 52 of 2023, s 3 and Sch 3 item 19 contains the following application provision:
19 Application of amendments
A New Tax System (Family Assistance) Act 1999
(1)
The amendments of the A New Tax System (Family Assistance) Act 1999 made by this Schedule apply in relation to working out a person's Part A rate of family tax benefit for days occurring on or after 20 September 2023.
(2)
For the purposes of indexing an amount:
(a)
specified in a table of the A New Tax System (Family Assistance) Act 1999 as substituted by an item of this Schedule; and
(b)
on the first indexation day for the amount that occurs after the day this item commences;
the current figure for the amount immediately before that first indexation day is taken to be that specified amount.
…
(2)
This subclause applies to an individual's claim for family tax benefit if:
(a)
the claim is for family tax benefit for a past period that occurs in the first or second income year before the one in which the claim is made; and
(b)
when the claim is made the individual:
(i)
is eligible for family tax benefit; and
(ii)
is not prevented by section 9 of the A New Tax System (Family Assistance) (Administration) Act 1999 from making an effective claim for payment of family tax benefit by instalment; and
(c)
the claim is not accompanied by a claim for family tax benefit by instalment.
(3)
Paragraph (2)(c) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection
32AE(2) of the Family Assistance Administration Act applies in respect of the individual or subsection
32AE(5) of that Act applies in respect of the individual's partner.
History
Sch 1 cl 38C(3) inserted by No 53 of 2011, s 3 and Sch 5 item 16, applicable in relation to claims for payment of family tax benefit for a past period that are made on or after 1 July 2011.
Sch 1 cl 38C inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38D
38D
Rate of rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer
The rate of rent assistance payable to an individual who has at least one FTB child and who is not a relevant shared carer is worked out using the following table. Work out the individual's family situation and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual's rate of rent assistance but only up to the individual's maximum rent assistance rate. The individual's maximum rent assistance rate is Rate B, worked out using column 3.
Rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer
|
(Part A - Method 1)
|
|
Column 1
|
Column 2
|
Column 3
|
|
Family situation
|
Rate A
|
Rate B
|
|
|
|
Column 3A
|
Column 3B
|
|
|
|
1 or 2 rent assistance children
|
3 or more rent assistance children
|
1 |
Not member of a couple |
(Annual rent − $5,000.50) |
× 3 |
$6,343.70 |
$7,168.60 |
4 |
|
|
2 |
Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple |
(Annual rent − $7,391.25) |
× 3 |
$6,343.70 |
$7,168.60 |
4 |
|
|
|
|
|
|
3 |
Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple |
(Annual rent − $5,000.50) |
× 3 |
$6,343.70 |
$7,168.60 |
4 |
|
|
|
|
|
|
4 |
Member of a temporarily separated couple |
(Annual rent − $5, 000.50) |
× 3 |
$6,343.70 |
$7,168.60 |
4 |
|
|
|
|
|
|
History
Sch 1 cl 38D amended by No 66 of 2024, s 3 and Sch 1 item 7, by substituting the table, effective 9 July 2024. For application provisions, see note under Sch 1 cl 38C(1). The table formerly read:
Rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer
|
(Part A - Method 1)
|
|
Column 1
|
Column 2
|
Column 3
|
|
Family situation
|
Rate A
|
Rate B
|
|
|
|
Column 3A
|
Column 3B
|
|
|
|
1 or 2 rent assistance children
|
3 or more rent assistance children
|
1 |
Not member of a couple |
(Annual rent − $4,807.05) |
× 3 |
$5,544.35 |
$6,259.75 |
4 |
|
|
2 |
Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple |
(Annual rent − $7,102.90) |
× 3 |
$5,544.35 |
$6,259.75 |
4 |
|
|
|
|
|
|
3 |
Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple |
(Annual rent − $4,807.05) |
× 3 |
$5,544.35 |
$6,259.75 |
4 |
|
|
|
|
|
|
4 |
Member of a temporarily separated couple |
(Annual rent − $4,807.05) |
× 3 |
$5,544.35 |
$6,259.75 |
4 |
|
|
|
|
|
|
Sch 1 cl 38D amended by No 52 of 2023, s 3 and Sch 3 item 7, by substituting the table, effective 10 August 2023. For application provision, see note under Sch 1 cl 38C(1). The table formerly read
Rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer
|
(Part A - Method 1)
|
|
Column 1
|
Column 2
|
Column 3
|
|
Family situation
|
Rate A
|
Rate B
|
|
|
|
Column 3A
|
Column 3B
|
|
|
|
1 or 2 rent assistance children
|
3 or more rent assistance children
|
1 |
Not member of a couple |
(Annual rent − $3,073.30) |
× 3 |
$3,084.25 |
$3,485.75 |
4 |
|
|
2 |
Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple |
(Annual rent − $4,547.90) |
× 3 |
$3,084.25 |
$3,485.75 |
4 |
|
|
|
|
|
|
3 |
Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple |
(Annual rent − $3,073.30) |
× 3 |
$3,084.25 |
$3,485.75 |
4 |
|
|
|
|
|
|
4 |
Member of a temporarily separated couple |
(Annual rent − $3,073.30) |
× 3 |
$3,084.25 |
$3,485.75 |
4 |
| |
|
|
|
|
Sch 1 cl 38D (table heading) amended by No 82 of 2007, s 3 and Sch 7 item 3, by omitting "or 3" after "Method 1" of the table heading, effective 1 July 2008.
Sch 1 cl 38D inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38E
38E
Rate of rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children
The rate of rent assistance payable to an individual who is a relevant shared carer, or who has only one or more regular care children (but no FTB children), is the higher of:
(a)
the rate of rent assistance that would be payable to that individual if that individual's rate were worked out using clause
38D; and
(b)
the rate of rent assistance worked out using the following table.
In working out rent assistance, work out the individual's family situation using column 1 and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual's rate of rent assistance in accordance with the table but only up to Rate B specified in column 3.
Rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children
|
(Part A - Method 1 or 3)
|
|
Column 1
|
Column 2
|
Column 3
|
|
Family situation
|
Rate A
|
Rate B
|
1 |
Not member of a couple |
(Annual rent − $3,803.30) |
× 3 |
$5,431.20 |
4 |
|
|
2 |
Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple |
(Annual rent − $6,186.75) |
× 3 |
$5,099.05 |
4 |
|
|
|
|
3 |
Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple |
(Annual rent − $3,803.30) |
× 3 |
$5,431.20 |
4 |
|
|
|
|
4 |
Member of a temporarily separated couple |
(Annual rent − $3,803.30) |
× 3 |
$5,099.05 |
4 |
|
|
History
Sch 1 cl 38E amended by No 66 of 2024, s 3 and Sch 1 item 8, by substituting the table, effective 9 July 2024. For application provisions, see note under Sch 1 cl 38C(1). The table formerly read:
Rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children
|
(Part A - Method 1 or 3)
|
|
Column 1
|
Column 2
|
Column 3
|
|
Family situation
|
Rate A
|
Rate B
|
1 |
Not member of a couple |
(Annual rent − $3,657.30) |
× 3 |
$4,745.00 |
4 |
|
|
|
|
2 |
Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple |
(Annual rent − $5,945.85) |
× 3 |
$4,456.65 |
4 |
|
|
|
|
3 |
Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple |
(Annual rent − $3,657.30) |
× 3 |
$4,745.00 |
4 |
|
|
|
|
4 |
Member of a temporarily separated couple |
(Annual rent − $3,657.30) |
× 3 |
$4,456.65 |
4 |
|
|
|
|
Sch 1 cl 38E amended by No 52 of 2023, s 3 and Sch 3 item 8, by substituting the table, effective 10 August 2023. For application provision, see note under Sch 1 cl 38C(1). The table formerly read
Rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children
|
(Part A - Method 1 or 3)
|
|
Column 1
|
Column 2
|
Column 3
|
|
Family situation
|
Rate A
|
Rate B
|
1 |
Not member of a couple |
(Annual rent − $2,332.35) |
× 3 |
$2,638.95 |
4 |
|
|
|
|
2 |
Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple |
(Annual rent − $3,806.95) |
× 3 |
$2,478.35 |
4 |
|
|
|
|
3 |
Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple |
(Annual rent − $2,332.35) |
× 3 |
$2,638.95 |
4 |
|
|
|
|
4 |
Member of a temporarily separated couple |
(Annual rent − $2,332.35) |
× 3 |
$2,478.35 |
4 |
|
|
|
|
Sch 1 cl 38E inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38F
38F
Annual rent
Annual rent
in the tables in clauses
38D and
38E is the annual rate of rent paid or payable by the individual whose rate is being calculated.
History
Sch 1 cl 38F inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38G
38G
Rent paid by a member of a couple
If an individual is a member of a couple and is living with his or her partner in their home, any rent paid or payable by the partner is to be treated as paid or payable by the individual.
History
Sch 1 cl 38G inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38H
38H
Rent paid by a member of an illness separated, respite care or temporarily separated couple
If an individual is a member of an illness separated, respite care or temporarily separated couple, any rent that the individual's partner pays or is liable to pay in respect of the premises occupied by the individual is to be treated as paid or payable by the individual.
History
Sch 1 cl 38H inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
Subdivision B - Offsetting for duplicate rent assistance
History
Subdiv B inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38J
Offsetting for duplicate rent assistance under family assistance and social security law
When this clause applies
(1)
This clause applies if:
(a)
a decision (the
social security decision
) was made that rent assistance was to be included when calculating an individual's, or an individual's eligible partner's, rate of social security payment for a day; and
(b)
when the social security decision was made, no decision (the
family assistance decision
) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual's Part A rate of family tax benefit for that day had been made; and
(c)
after the social security decision was made, the family assistance decision was made; and
(d)
the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made.
Note:
For the definition of eligible partner see subclause (5).
Part A rate to be reduced
(2)
The individual's Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision) is to be reduced:
(a)
first, by the individual's annual social security RA amount for that day (see subclause (3)); and
(b)
then, by the individual's eligible partner's annual social security RA amount for that day (see subclause (4)).
However, it is not to be reduced to less than:
(c)
if it has been calculated for the first time under clause
3 or
28A because of the making of the family assistance decision - nil; and
(d)
if it has been recalculated under clause
3 or
28A because of the making of the family assistance decision - the Part A rate as it was immediately before the recalculation.
(3)
The
individual's annual social security RA amount
for that day is the amount worked out as follows:
Method statement
Step 1.
Work out the rate (if any) of social security payment (the
actual payment
) that was payable to the individual for that day.
Step 2.
Work out the rate (if any) of social security payment (the
notional payment
) that would have been payable to the individual for that day if rent assistance were not included when calculating the rate of the individual's social security payment for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the
individual's daily social security RA amount
for that day.
Step 4.
Multiply the individual's daily social security RA amount for that day by 365. The result is the
individual's annual social security RA amount
for that day.
(4)
The
individual's eligible partner's annual social security RA amount
for that day is the amount worked out as follows:
Method statement
Step 1.
Work out the rate (if any) of social security payment (the
actual payment
) that was payable to the individual's eligible partner for that day.
Step 2.
Work out the rate (if any) of social security payment (the
notional payment
) that would have been payable to the eligible partner for that day if rent assistance were not included when calculating the rate of the eligible partner's social security payment for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the
eligible partner's daily social security RA amount
for that day.
Step 4.
Multiply the eligible partner's daily social security RA amount for that day by 365. The result is the
individual's eligible partner's annual social security RA amount
for that day.
(5)
For the purposes of this clause, an individual is the
eligible partner
of another individual if both individuals are members of a couple (other than an illness separated couple, a respite care couple or a temporarily separated couple).
History
Sch 1 cl 38J inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38K
Offsetting for duplicate rent assistance under family assistance and veterans' entitlements law
When this clause applies
(1)
This clause applies if:
(a)
a decision (the
veterans' entitlements decision
) was made that rent assistance was to be included when calculating an individual's, or an individual's eligible partner's, rate of service pension, income support supplement or veteran payment for a day; and
(b)
when the veterans' entitlements decision was made, no decision (the
family assistance decision
) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual's Part A rate of family tax benefit for that day had been made; and
(c)
after the veterans' entitlements decision was made, the family assistance decision was made; and
(d)
the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made.
Note:
For the definition of eligible partner see subclause (5).
History
Sch 1 cl 38K(1) amended by No 17 of 2018, s 3 and Sch 2 item 30, by substituting ", income support supplement or veteran payment" for "or income support supplement" in para (a), effective 1 May 2018.
Part A rate to be reduced
(2)
The individual's Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision and as reduced (if at all) under clause
38J) is to be reduced:
(a)
first, by the individual's annual veterans' entitlements RA amount for that day (see subclause (
3)); and
(b)
then, by the individual's eligible partner's annual veterans' entitlements RA amount for that day (see subclause (
4)).
However, it is not to be reduced to less than:
(c)
if it has been calculated for the first time under clause
3 or
28A because of the making of the family assistance decision - nil; and
(d)
if it has been recalculated under clause
3 or
28A because of the making of the family assistance decision - the Part A rate as it was immediately before the recalculation.
(3)
The
individual's annual veterans' entitlements RA amount
for that day is the amount worked out as follows:
Method statement
Step 1.
Work out the rate (if any) of service pension, income support supplement or veteran payment (the
actual payment
) that was payable to the individual for that day.
Step 2.
Work out the rate (if any) of service pension, income support supplement or veteran payment (the
notional payment
) that would have been payable to the individual for that day if rent assistance were not included when calculating the rate of the individual's service pension, income support supplement or veteran payment for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the
individual's provisional veterans' entitlements RA amount
for that day.
Step 4.
Divide the individual's provisional veterans' entitlements RA amount for that day by 364, then multiply it by 365. The result is the
individual's annual veterans' entitlements RA amount
for that day.
History
Sch 1 cl 38K(3) amended by No 17 of 2018, s 3 and Sch 2 item 31, by substituting ", income support supplement or veteran payment" for "or income support supplement" (wherever occurring) in steps 1 and 2 of the method statement, effective 1 May 2018.
(4)
The
individual's eligible partner's annual veterans' entitlements RA amount
for that day is the amount worked out as follows:
Method statement
Step 1.
Work out the rate (if any) of service pension, income support supplement or veteran payment (the
actual payment
) that was payable to the individual's eligible partner for that day.
Step 2.
Work out the rate (if any) of service pension, income support supplement or veteran payment (the
notional payment
) that would have been payable to the eligible partner for that day if rent assistance were not included when calculating the amount of the eligible partner's service pension, income support supplement or veteran payment for that day.
Step 3.
Subtract the notional payment from the actual payment. The difference is the
eligible partner's provisional veterans' entitlements RA amount
for that day.
Step 4.
Divide the eligible partner's provisional veterans' entitlements RA amount for that day by 364, then multiply it by 365. The result is the
individual's eligible partner's annual veterans' entitlements RA amount
for that day.
History
Sch 1 cl 38K(4) amended by No 17 of 2018, s 3 and Sch 2 item 31, by substituting ", income support supplement or veteran payment" for "or income support supplement" (wherever occurring) in steps 1 and 2 of the method statement, effective 1 May 2018.
(5)
For the purposes of this clause, an individual is the
eligible partner
of another individual if both individuals are members of a couple (other than an illness separated couple or a respite care couple).
History
Sch 1 cl 38K inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
Division 2C - Income test
History
Sch 1 Div 2C inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38L
38L
Application of income test to pension and benefit recipients and their partners
If an individual, or an individual's partner, is receiving a social security pension, a social security benefit, a service pension, incomesupport supplement or a veteran payment:
(a)
the individual's income excess is nil; and
(b)
the individual's income tested rate is the same as the individual's maximum rate.
History
Sch 1 cl 38L amended by No 17 of 2018, s 3 and Sch 2 item 32, by substituting ", income support supplement or a veteran payment" for "or income support supplement", effective 1 May 2018.
Sch 1 cl 38L inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38M
38M
Income test
This is how to work out an individual's reduction for adjusted taxable income if clause
38L does not apply to the individual:
Method statement
Step 1.
Work out the individual's
income free area
using clause 38N.
Step 2.
Work out whether the individual's adjusted taxable income exceeds the individual's income free area.
Step 3.
If the individual's adjusted taxable income does not exceed the individual's income free area, the individual's
income excess
is nil.
Step 4.
If the individual's adjusted taxable income exceeds the individual's income free area, the individual's
income excess
is the individual's adjusted taxable income less the individual's income free area.
Step 5.
The individual's
reduction for adjusted taxable income
is 20% of the income excess.
History
Sch 1 cl 38M inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
38N
38N
Income free area
An individual's
income free area
is $40,000.
History
Sch 1 cl 38N inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.
Division 3 - Certain recipients of pensions under the Veterans' Entitlements Act
History
Div 3 inserted by No 30 of 2003, s 3 and Sch 2 item 10, effective 15 April 2003.
39
Rate of benefit for certain recipients of pensions under the Veterans' Entitlements Act
(1)
In this clause:
30 June 2000 rate
, in relation to an individual, means the amount worked out according to subclause (6).
dependant
has the same meaning as in Division 5 of Part II of the Income Tax Rates Act 1986 as that Act applied to the income year that commenced on 1 July 1999.
family tax assistance person
means:
(a)
if the Secretary is satisfied in relation to an individual as described in subparagraph (2)(a)(iii) - the individual; or
(b)
if the Secretary is not so satisfied - the individual's partner.
partner
, in relation to an individual, means the person who:
(a)
was the partner of that individual immediately before 1 July 2000; and
(b)
has continued, at all times on and after that day, to be the partner of the individual.
special Part A rate
in relation to an individual, means the amount worked out according to subclause (7).
(2)
Subject to subclause (3), this clause applies to an individual if:
(a)
one or more of the following subparagraphs are satisfied:
(i)
immediately before 1 July 2000, the individual or the individual's partner was receiving family allowance under Part 2.17 of the Social Security Act 1991;
(ii)
immediately before 1 July 2000, the individual or the individual's partner was receiving family tax payment under Part 2.17AA of that Act;
(iii)
the Secretary is satisfied that Schedule 7 to the Income Tax Rates Act 1986 applied to the individual or the individual's partner, in respect of the income year that commenced on 1 July 1999, in accordance with subsection 20C(2) of that Act or would have so applied if sections 20E, 20F and 20H of that Act had not been enacted; and
(b)
the individual or the individual's partner was receiving, immediately before 1 July 2000, and has continued, at all times on and after that day, to receive:
(i)
a pension under Part II of the Veterans' Entitlements Act 1986 payable to the individual or partner as a veteran; or
(ii)
a pension under Part II of that Act payable to the individual or partner as the widow or widower of a deceased veteran; or
(iii)
a pension under Part IV of that Act payable to the individual or partner as a member of the Forces or as a member of a Peacekeeping Force; or
(iv)
a pension under Part IV of that Act payable to the individual or partner as the widow or widower of a deceased member of the Forces or as the widow or widower of a deceased member of a Peacekeeping Force; and
(c)
neither the individual nor the individual's partner was receiving, immediately before 1 July 2000, or has received at any time on or after that day:
(i)
a social security pension; or
(ii)
a social security benefit; or
(iii)
a service pension; or
(iv)
income support supplement under Part IIIA of the Veterans' Entitlements Act 1986; and
(d)
at all times on and after 1 July 2000:
(i)
the individual or the individual's partner has been eligible for family tax benefit or would havebeen so eligible if the individual or partner had not been receiving a pension referred to in paragraph (b); and
(ii)
the individual's or partner's Part A rate of family tax benefit has been, or would have been, greater than nil; and
(e)
the individual's adjusted taxable income for the purposes of this Act (other than Part 4 of this Schedule) for an income year that commenced on or after 1 July 2000 until 1 July 2007 (inclusive) has exceeded the individual's income free area under clause 19 of this Schedule; and
(ea)
the individual's adjusted taxable income for the purposes of this Act (other than Part 4 of this Schedule) for the income year that commenced on 1 July 2008 and every succeeding income year has exceeded the individual's income free area under clause 38N of this Schedule; and
(f)
the individual's Part A rate worked out according to Part 2, 3 or 3A of this Schedule is not, and never has been, equal to, or greater than, the individual's 30 June 2000 rate.
History
Sch 1 cl 39(2) amended by No 146 of 2006, s 3 and Sch 8 items 85 to 87, by substituting "an income year that commenced on or after 1 July 2000 until 1 July 2007 (inclusive)" for "the income year that commenced on 1 July 2000 and every succeeding income year" in para (e), inserting para (ea) after para (e) and substituting ", 3 or 3A" for "or 3" in para (f), effective 1 July 2008.
(3)
Subparagraph (2)(a)(iii) cannot be satisfied in relation to an individual unless the individual or the individual's partner had, immediately before 1 July 2000, at least one dependant.
(4)
In spite of any other provision of this Schedule, the Part A rate of an individual to whom this clause applies is the individual's saved Part A rate.
(5)
An individual's saved Part A rate is the lower of:
(a)
the individual's 30 June 2000 rate; and
(b)
the individual's special Part A rate.
(6)
The 30 June 2000 rate for an individual is worked out using the following method statement.
Method statement
Step 1.
If the individual or the individual's partner was receiving family allowance, but not family tax payment, immediately before 1 July 2000, the fortnightly rate of that family allowance is the individual's
fortnightly rate
.
Step 2.
If the individual or the individual's partner was receiving family tax payment, but not family allowance, immediately before 1 July 2000, the individual's or partner's fortnightly Part A rate of family tax payment immediately before 1 July 2000 is the individual's
fortnightly rate
.
Step 3.
If the individual or the individual's partner was receiving family allowance and family tax payment immediately before 1 July 2000, add the following amounts:
(a) the individual's or partner's fortnightly rate of family allowance immediately before 1 July 2000;
(b) the individual's or partner's fortnightly Part A rate of family tax payment immediately before 1 July 2000.
The result is the individual's
fortnightly rate
.
Step 4.
From the individual's fortnightly rate subtract any amount of guardian allowance included in the individual's or the individual's partner's family allowance by virtue of Module F of the Family Allowance Rate Calculator in section 1069 of the Social Security Act 1991, as in force immediately before 1 July 2000: the result is the individual's net
fortnightly rate
.
Step 5.
Divide the individual's net fortnightly rate by 14. If the result is not a whole number of cents or dollars or a whole number of dollars and a whole number of cents, round the result upwards to the nearest cent and multiply the rounded amount by 365: the result of the multiplication is the individual's
annual rate
.
Step 6.
If neither the individual nor the individual's partner was receiving family allowance or family tax payment immediately before 1 July 2000, the individual's annual rate is nil.
Step 7.
If either or both of subparagraphs (2)(a)(i) and (ii) are satisfied but subparagraph (2)(a)(iii) is not satisfied, the individual's annual rate is his or her
30 June 2000 rate
.
Step 8.
If subparagraph (2)(a)(iii) is satisfied but subparagraph (2)(a)(ii) is not satisfied, add the following amounts:
(a) the individual's annual rate;
(b) the individual's 1999-2000 family tax assistance component.
The result is the individual's
30 June 2000 rate
.
(7)
An individual's special Part A rate is the individual's Part A rate of family tax benefit worked out:
(a)
in accordance with Part 2, 3 or 3A of this Schedule; and
(b)
as if neither the individual nor the individual's partner was receiving a pension referred to in paragraph (2)(b).
History
Sch 1 cl 39(7) amended by No 146 of 2006, s 3 and Sch 8 item 88, by substituting ", 3 or 3A" for "or 3" in para (a), effective 1 July 2008.
(8)
An individual's 1999-2000 family tax assistance component is the amount worked out according to the formula:
$200 × Number of dependants |
where:
number of dependants
is the total number of dependants the family tax assistance person had on 30 June 2000.
History
Sch 1 cl 39 inserted by No 30 of 2003, s 3 and Sch 2 item 10, effective 15 April 2003.
Division 4 - Reduction for family tax benefit advance
History
Div 4 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
40
Reduction for family tax benefit advance
(1)
Subject to subclause (2) and clauses 43 and 44, the amount by which an individual's Part A rate is to be reduced under clause
5 or
25A to repay a family tax benefit advance is worked out using the following formula:
Amount of unrepaid family tax benefit advance
Remaining days in the repayment period |
× 365 |
Member of a couple in a blended family
(2)
If a determination under section
28 that an individual is eligible for a percentage (the
section 28 percentage
) of the family tax benefit for FTB children of the individual is in force, the amount by which the individual's Part A rate is to be reduced under clause
5 or
25A to repay the family tax benefit advance is worked out using the following formula:
Amount worked out under subclause (1)
Section 28 percentage |
|
Meaning of
repayment period
(3)
The
repayment period
in relation to a family tax benefit advance that is paid to an individual:
(a)
begins on:
(i)
the first day of the instalment period after the individual is paid the family tax benefit advance; or
(ii)
if it is not practicable for the reduction to start on the day referred to in subparagraph (i) - the first day on which it is practicable to reduce the individual's Part A rate; or
(iii)
if the determination of the individual's entitlement to the family tax benefit advance is a determination referred to in subsection 35B(3) of the Family Assistance Administration Act (regular family tax benefit advances) - the day the determination is made; or
(iv)
such other day determined by the Secretary under this Division; and
(b)
is a period of 182 days or such other period determined by the Secretary under this Division.
History
Sch 1 cl 40 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
41
Standard reduction
(1)
Subject to subclause (2), the
standard reduction
for a family tax benefit advance is the amount worked out using the following formula:
Original amount of the family tax benefit advance
Original repayment period |
× 365 |
Member of a couple in a blended family
(2)
If a determination under section
28 that an individual is eligible for a percentage (the
section 28 percentage
) of the family tax benefit for FTB children of the individual is in force, the
standard reduction
for a family tax benefit advance paid to the individual is the amount worked out using the following formula:
Amount worked out under subclause (1)
Section 28 percentage |
|
Meaning of
original repayment period
(3)
The
original repayment period
for a family tax benefit advance is a period of 182 days, unless the Secretary has determined a different period for the advance under clause
42 or
51.
History
Sch 1 cl 41 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
42
42
Secretary determines shorter repayment period
When determining an individual's entitlement to a family tax benefit advance under section
35A of the Family Assistance Administration Act, the Secretary may determine that the repayment period for the family tax benefit advance is a period of less than 182 days, if the Secretary is satisfied that it is appropriate to determine the shorter repayment period having regard to:
(a)
circumstances affecting the individual's eligibility for family tax benefit; and
(b)
circumstances affecting the rate of family tax benefit that the individual is entitled to be paid.
History
Sch 1 cl 42 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
43
Part A rate insufficient to cover reduction - single family tax benefit advance
(1)
This clause applies if:
(a)
under clause
5 or
25A, the individual's Part A rate is to be reduced to repay a family tax benefit advance (the
unrepaid advance
); and
(b)
the individual's Part A rate is not to be reduced under clause
5 or
25A to repay any other family tax benefit advance; and
(c)
the amount by which the individual's Part A rate would be reduced under clause
5 or
25A to repay the unrepaid advance would exceed the amount of the individual's Part A rate before reduction (the
unreduced Part A rate
), if the amount were worked out under clause
40.
(2)
Subject to clause
45, the Secretary must determine that the number of days in the repayment period for the unrepaid advance is to be increased so that the individual's Part A rate is reduced under clause
5 or
25A by an amount that is no more than the individual's unreduced Part A rate.
(3)
If the individual's unreduced Part A rate later exceeds the amount by which the individual's Part A rate would be reduced under clause
40, the Secretary may determine that the number of days in the repayment period for the unrepaid advance is to be decreased.
(4)
However, the amount by which the individual's Part A rate is to be reduced as a result of a determination under subclause (3) must be no more than the standard reduction.
Note:
The individual may also request that the Secretary determine a shorter or longer repayment period under clause 46 or 47.
History
Sch 1 cl 43 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
44
Part A rate insufficient to cover reduction - multiple family tax benefit advances
(1)
This clause applies if:
(a)
under clause
5 or
25A, the individual's Part A rate is to be reduced to repay more than one family tax benefit advance (the
unrepaid advances
); and
(b)
the sum of the amounts by which the individual's Part A rate would be reduced under clause
5 or
25A to repay the unrepaid advances would exceed the amount of the individual's Part A rate before reduction (the
unreduced Part A rate
), if the amounts were worked out under clause
40.
(2)
Subject to clause
45, the amount by which the individual's Part A rate is to be reduced under clause
5 or
25A to repay the unrepaid advances is worked out using the following method statement:
Method statement
Step 1.
Take each advance, in the order in which the advances were paid.
Step 2.
If the unreduced Part A rate, less any amounts by which the individual's Part A rate has been reduced under a previous application of this step, equals or exceeds the standard reduction for the advance, the individual's Part A rate is to be reduced by an amount equal to the standard reduction.
Step 3.
If the unreduced Part A rate, less any amounts by which the individual's Part A rate has been reduced under a previous application of step 2, does not equal or exceed the standard reduction for the advance (but is greater than nil), the Secretary must determine that the number of days in the repayment period for the advance is to be increased so that the individual's Part A rate is reduced by an amount that is no more than the remainder.
Step 4.
If the unreduced Part A rate, less any amounts by which the individual's Part A rate has been reduced under a previous application of step 2 or step 3, is nil, the Secretary must determine that the repayment period for the advance is to be suspended while the determination is in force.
(3)
The Secretary may vary a determination made under step 3 of the method statement in subclause (2).
(4)
The Secretary may revoke a determination made under step 4 of the method statement in subclause (2).
(5)
Subject to clause
45, if the Secretary revokes a determination made under step 4 of the method statement in subclause (2) in relation to a family tax benefit advance, the Secretary must determine the number of days remaining in the repayment period for the advance.
(6)
The Secretary must not vary a determination under subclause (3), or make a determination under subclause (5), in relation to a family tax benefit advance so that the amount by which the individual's Part A rate is to be reduced under clause
5 or
25A to repay the advance is more than the standard reduction.
History
Sch 1 cl 44 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
45
Part A rate insufficient to cover reduction - discretion to create FTB advance debt
(1)
The Secretary may, instead of making a determination under subclause 43(2), step 3 of the method statement in subclause 44(2) or under subclause 44(5), determine that the amount of unrepaid family tax benefit advance is to be a debt.
Note:
See subsection 71A(7) of the Family Assistance Administration Act.
(2)
However, the Secretary must not make a determination under subclause (1) unless the individual's Part A rate before reduction under clause
5 or
25A is less than the amount that would, under clause 26, be the FTB child rate if:
(a)
the individual's Part A rate were required to be worked out using Part
3 of this Schedule; and
(b)
clause
27 did not apply.
History
Sch 1 cl 45(2) amended by No 98 of 2012, s 3 and Sch 3 item 12, by omitting "for an FTB child who had not turned 18" after "FTB child rate", effective 1 January 2013. For application provisions, see note under s 22(4).
Sch 1 cl 45 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
46
Changing the repayment period - individual requests shorter period
Request for shorter repayment period
(1)
The Secretary may determine that the number of days in a repayment period for a family tax benefit advance paid to an individual is to be decreased if:
(a)
the individual has made a request in accordance with subclause (2) for a shorter repayment period; and
(b)
the Secretary is satisfied that the individual would not suffer severe financial hardship if the number of days in the repayment period were decreased as determined.
(2)
The request must be made in a form and manner, contain any information, and be accompanied by any documents, required by the Secretary.
Request for variation of the determination
(3)
On the request of the individual, the Secretary may, in writing, vary the determination so as to increase the number of days in the repayment period.
(4)
However, the Secretary must not vary the determination under subclause (3) if, as a result of the variation, the amount by which the individual's Part A rate is to be reduced under clause
5 or
25A would be less than the standard reduction.
Note:
If, after a variation under subclause (3), the reduction in the individual's Part A rate under clause 5 or 25A would cause the individual to suffer severe financial hardship, the individual may request a longer repayment period under clause 47.
History
Sch 1 cl 46 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
47
Changing the repayment period - individual requests longer period
Request for longer repayment period
(1)
The Secretary may determine that the number of days in a repayment period for a family tax benefit advance paid to an individual is to be increased if:
(a)
the individual has made a request in accordance with subclause (2) for a longer repayment period; and
(b)
the Secretary is satisfied that:
(i)
special circumstances relevant to the repayment of the advance exist in relation to the individual that could not reasonably have been foreseen at the time of the individual's request for a family tax benefit advance; and
(ii)
the individual would suffer severe financial hardship if the number of days in the repayment period were not increased as determined.
(2)
The request must be made in a form and manner, contain any information, and be accompanied by any documents, required by the Secretary.
Secretary may vary the determination
(3)
The Secretary may, in writing, vary the determination so as to reduce the number of days in the repayment period but only if:
(a)
the Secretary is satisfied that the individual would not suffer severe financial hardship because of the variation; and
(b)
the amount by which the individual's Part A rate is to be reduced under clause
5 or
25A, as a result of the variation, is not greater than the standard reduction.
History
Sch 1 cl 47 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
48
Changing the repayment period - recalculation of amount of unrepaid family tax benefit advance
(1)
This clause applies if, during the repayment period for a family tax benefit advance, the amount of the family tax benefit advance that is unrepaid is increased, due to a variation in a determination, or a variation or substitution of a decision on review (other than a variation under subsection
28(2) or
(6) of the Family Assistance Administration Act), so that the amount by which the individual's Part A rate is to be reduced under clause
5 or
25A is an amount that is more than the standard reduction.
(2)
The Secretary must determine that the number of days in a repayment period is to be increased so that the amount by which the individual's Part A rate is to be reduced under clause
5 or
25A is an amount that is no more than the standard reduction.
Note:
The individual may also request that the Secretary determine a shorter or longer repayment period under clause 46 or 47.
History
Sch 1 cl 48 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
49
Suspension of repayment period
Request for suspension of repayment period
(1)
The Secretary may determine that the repayment period for a family tax benefit advance paid to an individual is to be suspended while the determination is in force.
(2)
However, the Secretary may only make a determination under subclause (1) if:
(a)
the individual has made a request in accordance with subclause (3) for the repayment period to be suspended; and
(b)
the Secretary is satisfied that:
(i)
special circumstances relevant to the repayment of the advance exist in relation to the individual that could not reasonably have been foreseen at the time of the individual's request for a family tax benefit advance; and
(ii)
the individual would suffer severe financial hardship if the individual's Part A rate were to be reduced for that period.
(3)
The request must be made in a form and manner, contain any information, and be accompanied by any documents, required by the Secretary.
Secretary may revoke the suspension
(4)
The Secretary may in writing, at any time, revoke the determination, but only if the Secretary is satisfied that the individual would not suffer severe financial hardship from the individual's Part A rate being reduced under clause
5 or
25A as a result of the revocation.
Determination of repayment period on revocation of suspension
(5)
If the Secretary revokes the determination, the Secretary must determine the number of days remaining in the repayment period so that the amount by which the individual's Part A rate is to be reduced under clause
5 or
25A is an amount that is no more than the standard reduction.
Note:
The individual may also request that the Secretary determine a shorter or longer repayment period under clause 46 or 47.
History
Sch 1 cl 49 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
50
Repayment of family tax benefit advance by another method
(1)
The Secretary may determine that an individual may repay all or part of an amount of unrepaid family tax benefit advance by a method other than by reduction under clause
5 or
25A if:
(a)
the individual has made a request in accordance with subclause (2); and
(b)
the method is acceptable to both the individual and the Secretary.
(2)
The request must be made in a form and manner, contain any information, and be accompanied by any documents, required by the Secretary.
History
Sch 1 cl 50 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
51
Recalculation of amount of unrepaid family tax benefit advance
(1)
This clause applies if:
(a)
an individual is paid a family tax benefit advance (the
old advance
); and
(b)
the individual's Part A rate has been reduced under clause
5 or
25A to repay the old advance; and
(c)
the repayment period for the old advance has expired; and
(d)
due to a variation in a determination, or a variation or substitution of a decision on review (other than a variation under subsection
28(2) or
(6) of the Family Assistance Administration Act), the reduction in the individual's Part A rate under clause
5 or
25A has not been sufficient to repay the old advance; and
(e)
at the time of the variation of the determination, or the variation or substitution of the decision on review:
(i)
the individual is entitled to be paid family tax benefit by instalment; and
(ii)
the individual's Part A rate is greater than nil (before reduction under clause 5 or 25A).
Note:
If a variation or review occurs during the repayment period for a family tax benefit advance, the Secretary may be required to make a determination under clause 48.
(2)
The Secretary must determine that the individual is to be taken to have been paid a family tax benefit advance (the
new advance
) equal to the amount of the old advance left unrepaid on the day on which the Part A rate is recalculated.
(3)
If an individual is taken to have been paid a new advance under subclause (2), the individual is taken to have repaid the old advance.
(4)
The Secretary must determine the repayment period for the new advance and the day on which the repayment period is to begin.
(5)
The Secretary must not make a determination under subclause (4) that would cause the individual to suffer severe financial hardship.
(6)
The Secretary may vary or revoke a determination made under subclause (2) or (4), if a subsequent variation in the determination, or a variation or substitution of the decision on review, occurs.
History
Sch 1 cl 51 inserted by No 53 of 2011, s 3 and Sch 1 item 8, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Sch 1 cl 5.
Schedule 2 - Amounts of child care subsidy and additional child care subsidy
Note: See Division 6 of Part 4A.
Part 1 - Amount of child care subsidy
1
1
Amount of child care subsidy
If an individual is eligible for CCS for at least one session of care provided by an approved child care service to a child in a week, work out the amount of child care subsidy for the individual for the week, for sessions of care provided by the service to the child, using the following method statement.
Method statement
Step 1.
Work out the individual's activity test result, in relation to the child, for the CCS fortnight that includes the week (see clause 11 of this Schedule).
If the activity test result is zero, the amount of child care subsidy for the individual for the week, for the sessions of care provided by the service to the child, is nil.
Otherwise, go to step 3.
Step 3.
Identify all the sessions of care:
(a) provided by the service to the child in the week; and
(b) for which the individual is eligible for CCS.
Step 4.
Work out the hourly rate of CCS for the individual for each of those sessions of care (see clause 2).
If the applicable percentage is 0% for each of those sessions of care, the amount of child care subsidy for the individual for the week, for those sessions, is nil.
Otherwise, go to step 5.
Step 5.
Work out:
(a) the activity-tested amount of CCS for those sessions of care (see clause 4); and
(b) if at least one of those sessions of care is a session of care to which clause 4A applies - the adjusted activity-tested amount of CCS for those sessions of care (see clause 4A).
If paragraph (b) applies, go to step 7.
Otherwise, go to step 6.
Step 6.
The amount of CCS for the individual for the week, for the sessions of care identified in step 3, is the activity-tested amount.
Step 7.
If at least one of the sessions of care identified in step 3 is a session of care to which clause 4A applies, the amount of CCS for the individual for the week, for the sessions of care, is the adjusted activity-tested amount.
Note:
An individual who is receiving CCS by fee reduction might have a lower amount passed on than the amount worked out under this method statement, because of a withholding amount in relation to the payment. See sections 67EB and 201A of the Family Assistance Administration Act.
History
Sch 2 cl 1(1) amended by No 86 of 2021, s 3 and Sch 1 items 2-6, by omitting "(1)" before "If an individual", substituting "step 3" for "step 2" in method statement, step 1, repealing method statement, step 2 and substituting method statement, step 6 and method statement, step 7, effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Method statement, step 2, 6 and 7 formerly read:
Step 2.
Work out whether the annual cap applies to the individual for the income year in which the CCS fortnight starts (see subclause (2)).
If the annual cap:
(a) applies; and
(b) has already been reached for the child for the income year (see subclause (3));
the amount of child care subsidy for the individual for the week, for the sessions of care provided by the service to the child, is nil.
Otherwise, go to step 3.
Step 6.
The amount of CCS for the individual for the week, for the sessions of care identified in step 3, is:
(a) the activity-tested amount; or
(b) if the annual cap applies to the individual for the income year in which the CCS fortnight that includes the week starts, and the difference between the annual cap and the total previous CCS (see subclause (3)) is less than the activity-tested amount - that difference.
Step 7.
If at least one of the sessions of care identified in step 3 is a session of care to which clause 4A applies, the amount of CCS for the individual for the week, for the sessions of care, is:
(a) the adjusted activity-tested amount; or
(b) if the annual cap applies to the individual for the income year in which the CCS fortnight that includes the week starts, and the difference between the annual cap and the total previous CCS (see subclause (3)) is less than the adjusted activity-tested amount - that difference.
Sch 2 cl 1(1) amended by No 125 of 2019, s 3 and Sch 1 items 20 and 21, by substituting step 5 and inserting step 7 of the method statement, effective 16 December 2019. Step 5 of the method statement formerly read:
Step 5.
Work out the activity-tested amount of CCS for those sessions of care (see clause 4).
[
CCH Note:
Sch 2 cl 1 will be amended by No 12 of 2025, s 3 and Sch 1 items 10-15, by substituting "individual's subsidised hours" for "individual's activity test result" in method statement, step 1, omitting "If the activity test result is zero, the amount of child care subsidy for the individual for the week, for the sessions of care provided by the service to the child, is nil. Otherwise, go to step 3." from method statement, step 1, substituting "basic subsidy" for "activity-tested" in para (a) of method statement, step 5, "subsidy" for "activity-tested" in para (b) of method statement, step 5, "basic subsidy" for "activity-tested" in method statement, step 6 and "subsidy" for "activity-tested" in method statement, step 7, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(2)
(Repealed by No 86 of 2021)
History
Sch 2 cl 1(2) repealed by No 86 of 2021, s 3 and Sch 1 item 7, effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 1(2) formerly read:
(2)
The
annual cap
of $10,000 applies to an individual for an income year if the adjusted taxable income of the individual for the income year exceeds the amount that is the lower income threshold plus $120,000.
Note:
The $10,000 amount is indexed under Schedule 4.
(3)
(Repealed by No 86 of 2021)
History
Sch 2 cl 1(3) repealed by No 86 of 2021, s 3 and Sch 1 item 7, effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 1(3) formerly read:
(3)
The annual cap that applies to an individual is reached for a child for an income year if the following amounts (the
total previous CCS
) together equal the annual cap:
(a)
CCS the individual is entitled to be paid for sessions of care provided to the child in CCS fortnights starting in the income year;
(b)
if the individual is a member of a couple for the whole of the income year in which the CCS fortnight starts - CCS the other member of the couple is entitled to be paid for sessions of care provided to the same child in CCS fortnights starting in the income year.
2
Hourly rate of CCS
(1)
For the purposes of step 4 of the method statement in clause
1, the
hourly rate of CCS
for the individual, for a session of care provided by the service to the child in the week, is the individual's applicable percentage (see clauses
3 and
3A) of the lower of:
(a)
the hourly session fee for the individual; and
(b)
the CCS hourly rate cap for the session;
rounded to the nearest cent (rounding 0.5 cents upwards).
Note:
If the applicable percentage for a session of care is 0%, the hourly rate of CCS for the individual for the session of care is nil.
History
Sch 2 cl 2(1) amended by No 86 of 2021, s 3 and Sch 2 items 3 and 4, by substituting "see clauses 3 and 3A" for "see clause 3" and omitting "(see table item 6 of subclause 3(1))" after "session of care is 0%" from the note, applicable in relation to sessions of care provided to a child in a CCS fortnight that starts on or after 7 March 2022.
(2)
The
hourly session fee
for an individual, for a session of care provided to a child, is the amount the individual or the individual's partner is liable to pay, or would, disregarding any discount allowed under section
201BA or
201BB of the Family Assistance Administration Act, have been liable to pay, for the session of care:
(a)
divided by the number of hours in the session of care; and
(b)
reduced by:
(i)
the hourly rate of any payment (other than a payment mentioned in subclause (2A)) which the individual benefits from in respect of that session; and
(ii)
the amount per hour of any reimbursement fringe benefit in respect of the session of care (see subclause (5)).
Note:
A discount allowed under section 201BA of the Family Assistance Administration Act may not attract fringe benefits tax in some circumstances: see subsection 47(2) of the Fringe Benefits Tax Assessment Act 1986.
History
Sch 2 cl 2(2) amended by No 66 of 2022, s 3 and Sch 6 item 8, by inserting "or 201BB", applicable in relation to sessions of care provided to a child in a week that starts on or after 1 January 2023.
Sch 2 cl 2(2) amended by No 66 of 2022, s 3 and Sch 5 items 1 and 2, by inserting ", or would, disregarding any discount allowed under section 201BA of the Family Assistance Administration Act, have been liable to pay," and the note, applicable in relation to sessions of care provided to a child in a week that starts on or after 1 January 2023.
Sch 2 cl 2(2) amended by No 125 of 2019, s 3 and Sch 1 item 22, by substituting para (b)(i), effective 16 December 2019. Para (b)(i) formerly read:
(i)
the hourly rate of any subsidy (other than CCS or ACCS) which the individual benefits from in respect of that session; and
(2A)
Subparagraph
2(2)(b)(i) does not apply to the following payments:
(a)
CCS;
(b)
ACCS;
(c)
a payment prescribed by the Minister's rules.
History
Sch 2 cl 2(2A) inserted by No 125 of 2019, s 3 and Sch 1 item 23, effective 16 December 2019.
(3)
Work out the
CCS hourly rate cap
for a session of care using the following table.
CCS hourly rate cap
|
Item
|
If the session of care is provided by:
|
the CCS hourly rate cap is:
|
1 |
a centre-based day care service |
$11.98 |
2 |
a family day care service |
$11.10 |
3 |
an outside school hours care service |
$10.48 |
4 |
an in home care service |
$32.58 |
5 |
a type of service prescribed by the Minister's rules |
the dollar amount prescribed by the Minister's rules |
Note:
The dollar amounts referred to in the table are indexed under Schedule 4 and reflect the indexation applied on 1 July 2019.
History
Sch 2 cl 2(3) amended by No 125 of 2019, s 3 and Sch 1 item 24, by substituting the table (including the note), effective 16 December 2019. The table (including the note) formerly read:
CCS hourly rate cap
|
Item
|
If the session of care is provided by:
|
The CCS hourly rate cap is:
|
1 |
a centre-based day care service |
$11.55 |
2 |
a family day care service |
$10.70 |
3 |
an outside school hours care service |
$10.10 |
4 |
a type of service prescribed by the Minister's rules |
the dollar amount prescribed by the Minister's rules |
Note:
The dollar amounts referred to in the table are indexed under Schedule 4.
(4)
The Minister's rules may prescribe criteria for determining by which of the types of service mentioned in the table in subclause (3) any particular session of care is provided.
(5)
A
reimbursement fringe benefit
in respect of a session of care is the amount by which an individual or the individual's partner is reimbursed by a person in respect of the individual's or partner's liability to pay for the session of care, if the reimbursement:
(a)
is a fringe benefit within the meaning of the
Fringe Benefits Tax Assessment Act 1986; or
(b)
would be such a fringe benefit but for paragraph (g) of the definition of
fringe benefit
in subsection
136(1) of that Act.
3
Applicable percentage - basic case
(1)
An individual's
applicable percentage
for a session of care provided to a child in a CCS fortnight is determined by the following table (unless that percentage is determined in accordance with clause
3A).
Applicable percentage
|
Item
|
If the individual's adjusted taxable income for the income year in which the CCS fortnight starts is:
|
Then the applicable percentage for the individual is:
|
1 |
equal to or below the lower income (base rate) threshold |
90% |
2 |
above the lower income (base rate) threshold and below the upper income (base rate) threshold |
see subclause (2) |
3 |
equal to or above the upper income (base rate) threshold |
0% |
History
Sch 2 cl 3(1) amended by No 66 of 2022, s 3 and Sch 1 item 11, by substituting the table, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. The table formerly read:
Applicable percentage
|
Item
|
If the individual's adjusted taxable income for the income year in which the CCS fortnight starts is:
|
Then the applicable percentage for the individual is:
|
1 |
equal to or below the lower income threshold |
85% |
2 |
above the lower income threshold and below the second income threshold |
see subclause (2) |
3 |
equal to or above the second income threshold and below the third income threshold |
50% |
4 |
equal to or above the third income threshold and below the fourth income threshold |
see subclause (3) |
5 |
equal to or above the fourth income threshold and below the upper income threshold |
20% |
6 |
equal to or above the upper income threshold |
0% |
Sch 2 cl 3(1) amended by No 86 of 2021, s 3 and Sch 2 item 6, by inserting "(unless that percentage is determined in accordance with clause 3A)", applicable in relation to sessions of care provided to a child in a CCS fortnight that starts on or after 7 March 2022.
(2)
If table item 2 applies, work out the individual's
applicable percentage
for the session of care using the following formula and rounding the result to 2 decimal places:
History
Sch 2 cl 3(2) amended by No 66 of 2022, s 3 and Sch 1 item 12, by substituting the formula, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. The formula formerly read:
(3)
(Repealed by No 66 of 2022)
History
Sch 2 cl 3(3) repealed by No 66 of 2022, s 3 and Sch 1 item 13, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 3(3) formerly read:
(3)
If table item 4 applies, work out the individual's
applicable percentage
for the session of care using the following formula and rounding the result to 2 decimal places:
(4)
In this Act:
lower income (base rate) threshold
means $80,000.
Note:
This amount is indexed annually in line with CPI increases (see Schedule 4). However, the amount will not be indexed in 2023 (see subclause 3(9) of Schedule 4).
upper income (base rate) threshold
means the lower income (base rate) threshold plus $450,000.
History
Sch 2 cl 3(4) substituted by No 66 of 2022, s 3 and Sch 1 item 14, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 3(4) formerly read:
(4)
In this Act:
lower income threshold
means $65,710.
Note:
This amount is indexed under Schedule 4.
second income threshold
means the lower income threshold plus $105,000.
third income threshold
means the lower income threshold plus $184,290.
fourth income threshold
means the lower income threshold plus $274,290.
upper income threshold
means the lower income threshold plus $284,290.
3A
Applicable percentage - other cases
When applicable percentage determined in accordance with this clause
(1)
Subject to subclause
(2), an individual's applicable percentage for a session of care provided to a child in a CCS fortnight is determined in accordance with this clause if:
(a)
the child is a higher rate child in relation to the individual for the session of care; and
(b)
the session of care is not provided by an in home care service; and
(c)
the individual's adjusted taxable income for the income year in which the CCS fortnight starts is below the upper income (other rate) threshold.
Note:
If the individual's adjusted taxable income for the income year in which the CCS fortnight starts is equal to or above the upper income (other rate) threshold, the individual's applicable percentage for the session of care is determined in accordance with clause 3.
History
Sch 2 cl 3A(1) amended by No 66 of 2022, s 3 and Sch 1 items 15 and 16, by substituting "Subject to subclause (2), an individual's" for "An individual's" and inserting para (c) and the note, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.
What is the applicable percentage?
(2)
If the individual's applicable percentage for the session of care would be a higher percentage if it were determined in accordance with clause
3 than the percentage determined in accordance with this clause, the individual's
applicable percentage
for the session of care is that percentage determined in accordance with clause
3.
History
Sch 2 cl 3A(2) substituted by No 66 of 2022, s 3 and Sch 1 item 17, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 3A(2) formerly read:
(2)
Subject to subclauses (4) and (5) of this clause, the individual's
applicable percentage
for the session of care is determined by the table in subclause 3(1), and by subclause 3(3), as modified by subclause (3) of this clause.
What is the applicable percentage?
(3)
If this clause applies in relation to the individual for the session of care, the individual's
applicable percentage
for the session of care is determined by the following table.
Applicable percentage
|
Item
|
If the individual's adjusted taxable income for the income year in which the CCS fortnight starts is:
|
Then the applicable percentage for the individual is:
|
1 |
equal to or below the lower income (other rate) threshold |
95% |
2 |
above the lower income (other rate) threshold and below the second income (other rate) threshold |
see subclause (4) |
3 |
equal to or above the second income (other rate) threshold and below the third income (other rate) threshold |
80% |
4 |
equal to or above the third income (other rate) threshold and below the fourth income (other rate) threshold |
see subclause (5) |
5 |
equal to or above the fourth income (other rate) threshold and below the upper income (other rate) threshold |
50% |
History
Sch 2 cl 3A(3) substituted by No 66 of 2022, s 3 and Sch 1 item 17, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 3A(3) formerly read:
(3)
For the purposes of subclause (2), the following modifications apply:
(a)
in item 1 of the table in subclause 3(1), omit "85%" and substitute "95%";
(b)
in item 3 of the table in subclause 3(1), omit "50%" and substitute "80%";
(c)
in item 5 of the table in subclause 3(1), omit "20%" and substitute "50%";
(e)
in the formula in subclause 3(3), omit "50" and substitute "80".
(4)
If table item 2 applies, the individual's
applicable percentage
for the session of care is the lesser of:
(a)
95%; and
(b)
the percentage worked out using the following formula and rounding the result to 2 decimal places:
History
Sch 2 cl 3A(4) substituted by No 66 of 2022, s 3 and Sch 1 item 17, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 3A(4) formerly read:
(4)
Subclause (5) applies, and subclause (2) does not apply, if the individual's adjusted taxable income for the income year in which the CCS fortnight starts is above the lower income threshold and below the second income threshold.
(5)
If table item 4 applies, the individual's
applicable percentage
for the session of care is the percentage worked out using the following formula and rounding the result to 2 decimal places:
History
Sch 2 cl 3A(5) substituted by No 66 of 2022, s 3 and Sch 1 item 17, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 3A(5) formerly read:
(5)
The individual's
applicable percentage
for the session of care is the lesser of 95% and the percentage worked out by:
(a)
starting with the applicable percentage (the
default percentage
) that would apply to the individual for the session of care under item 2 of the table in subclause 3(1) and under subclause 3(2); and
(b)
adding 30 percentage points to the default percentage.
Example:
If the default percentage is 60%, the individual's applicable percentage for the session of care is 90%. If the default percentage is 75%, the individual's applicable percentage for the session of care is 95%.
(6)
In this Act:
fourth income (other rate) threshold
means the lower income (other rate) threshold plus $274,290.
lower income (other rate) threshold
means $72,466.
Note:
This amount is indexed annually in line with CPI increases (see Schedule 4).
second income (other rate) threshold
means the lower income (other rate) threshold plus $105,000.
third income (other rate) threshold
means the lower income (other rate) threshold plus $184,290.
upper income (other rate) threshold
means the lower income (other rate) threshold plus $284,290.
History
Sch 2 cl 3A(6) inserted by No 66 of 2022, s 3 and Sch 1 item 17, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.
History
Sch 2 cl 3A inserted by No 86 of 2021, s 3 and Sch 2 item 7, applicable in relation to sessions of care provided to a child in a CCS fortnight that starts on or after 7 March 2022.
3B
Higher rate child
Higher rate child
(1)
A child (the
relevant child
) is a higher rate child in relation to an individual for a session of care provided to the
relevant child
in a CCS fortnight if:
(a)
the relevant child satisfies the conditions in subclause
(2) in relation to the individual and the CCS fortnight; and
(b)
another child (the
other child
) satisfies the conditions in subclause
(2) or
(3) in relation to the individual and the CCS fortnight; and
(c)
one of the following conditions is satisfied:
(i)
if the relevant child and the other child were born on different days - the other child is older than the relevant child;
(ii)
if the relevant child and the other child were born on the same day - the other child is ranked above the relevant child for the CCS fortnight by a determination under subclause (5).
Note:
There may be several children each of whom is a higher rate child in relation to the same individual for sessions of care provided in a CCS fortnight.
(2)
A child satisfies the conditions in this subclause in relation to an individual and a CCS fortnight if:
(a)
the child is under 6 years of age on the first Monday of the CCS fortnight; and
(b)
a determination under paragraph 67CC(1)(a) of the Family Assistance Administration Act determines that the individual is eligible for CCS by fee reduction for the child; and
(c)
that determination is in effect in relation to the first Monday of the CCS fortnight.
(3)
A child satisfies the conditions in this subclause in relation to an individual and a CCS fortnight if:
(a)
the child is under 6 years of age on the first Monday of the CCS fortnight; and
(b)
a determination under paragraph 67CC(1)(a) of the Family Assistance Administration Act determines that a person who is a partner of the individual on the first Monday of the CCS fortnight is eligible for CCS by fee reduction for the child; and
(c)
that determination is in effect in relation to the first Monday of the CCS fortnight.
Determinations ranking children born on same day
(4)
Subclause
(5) applies if:
(a)
there is a group of 2 or more children who were all born on the same day; and
(b)
at least one child in the group satisfies the conditions in subclause
(2) in relation to an individual and a CCS fortnight; and
(c)
every child in the group satisfies the conditions in subclause
(2) or
(3) in relation to that individual and that CCS fortnight.
(5)
The Secretary must determine, in writing, that one of the children in the group is ranked above the other child or children in the group for the CCS fortnight.
(6)
When making a determination under subclause
(5), the Secretary must apply the Minister's rules (if any) prescribed for the purposes of this subclause.
(7)
A determination under subclause
(5) is not a legislative instrument.
History
Sch 2 cl 3B inserted by No 86 of 2021, s 3 and Sch 2 item 7, applicable in relation to sessions of care provided to a child in a CCS fortnight that starts on or after 7 March 2022.
4
Activity-tested amount of CCS
[
CCH Note:
Sch 2 cl 4 heading will be amended by No 12 of 2025, s 3 and Sch 1 item 16, by substituting "
Basic subsidy amount
" for "
Activity-tested amount
", effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(1)
For the purposes of step 5 of the method statement in clause
1, the
activity-tested amount
of CCS, for the sessions of care identified in step 3 of the method statement, is the amount worked out by:
(a)
for each session of care - multiplying the hourly rate of CCS for the session by the number of hours in the session, up to the lower of:
(i)
the balance of the activity test result worked out under subclause (2) in relation to the session; and
(ii)
if the Secretary is satisfied that it is appropriate, for the CCS fortnight, to have regard to an election (if any) made under subclause (3) - the number determined in accordance with the election; and
(b)
adding the results together.
[
CCH Note:
Sch 2 cl 4(1) will be amended by No 12 of 2025, s 3 and Sch 1 items 17 and 18, by substituting "basic subsidy amount" for "activity-tested amount" and "subsidised hours" for "activity test result" in para (a)(i), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(2)
The balance of the activity test result, in relation to a particular session of care, is the individual's activity test result in relation to the child for the CCS fortnight, reduced (but not below zero) by:
(a)
the number of hours (if any) for which either of the following is entitled to be paid CCS or ACCS for sessions of care provided to the child in the CCS fortnight:
(i)
the individual;
(ii)
if the individual was a member of a couple on each day in the CCS fortnight - the individual's partner; and
(b)
the number of hours in any earlier sessions of care identified in step 3 of the method statement.
[
CCH Note:
Sch 2 cl 4(2) will be amended by No 12 of 2025, s 3 and Sch 1 item 19, by substituting "subsidised hours" for "activity test result" (wherever occurring), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(3)
If a circumstance prescribed by the Minister's rules exists in relation to an individual, the individual may, in a form and manner approved by the Secretary, give the Secretary a written election for the purposes of subparagraph (1)(a)(ii).
4A
Adjusted activity-tested amount of CCS
[
CCH Note:
Sch 2 cl 4A heading will be substituted by No 12 of 2025, s 3 and Sch 1 item 20, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. The heading will read:
4A Adjusted subsidy amount of CCS
]
(1)
This clause applies in relation to a session of care if the amount (the
actual fee
) the individual or the individual's partner is liable to pay for the session of care is less than the sum of:
(a)
the activity-tested amount of CCS for the individual for the session; and
(b)
the amount of a payment prescribed by the Minister's rules for the purposes of paragraph
2(2A)(c) which the individual benefits from in respect of the session.
[
CCH Note:
Sch 2 cl 4A(1) will be amended by No 12 of 2025, s 3 and Sch 1 item 21, by substituting "basic subsidy" for "activity-tested" in para (a), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(2)
For the purposes of step 5 of the method statement in clause 1, the
adjusted activity-tested amount
of CCS, for the sessions of care identified in step 3 of the method statement, is the sum of:
(a)
for each session of care to which this clause applies - the amount worked out by reducing the activity-tested amount of CCS for the session by the excess amount; and
(b)
for each session of care to which this clause does not apply - the activity-tested amount of CCSfor the session.
[
CCH Note:
Sch 2 cl 4A(2) will be amended by No 12 of 2025, s 3 and Sch 1 items 22 and 23, by substituting "
adjusted subsidy amount
" for "
adjusted activity-tested amount
" and "basic subsidy" for "activity-tested" in para (a) and (b), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(3)
For the purposes of paragraph (2)(a), the
excess amount
, in relation to a session of care, is:
(a)
an amount equal to the difference between:
(i)
the sum of the amounts mentioned in paragraphs (1)(a) and (b) for the session; and
(ii)
the actual fee for the session; or
(b)
if another method for working out the amount is prescribed by the Minister's rules - an amount worked out in accordance with that method.
History
Sch 2 cl 4A inserted by No 125 of 2019, s 3 and Sch 1 item 25, effective 16 December 2019.
Part 2 - Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual
5
5
Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual
If an individual is eligible for ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for at least one session of care provided by an approved child care service to a child in a week, work out the amount of ACCS for the individual for the week, for sessions of care provided by the service to the child, using the method statement in clause
1 with the following modifications:
(a)
read references to CCS as references to the kind of ACCS the individual is eligible for (except in subclause
4(2));
(b)
(Repealed by No 86 of 2021)
(c)
at steps 4 and 5, use the hourly rate of ACCS (see clause
6) instead of the hourly rate of CCS.
(d)
(Repealed by No 86 of 2021)
(e)
(Repealed by No 86 of 2021)
History
Sch 2 cl 5 amended by No 86 of 2021, s 3 and Sch 1 items 8-10, by repealing para (b), substituting "CCS." for "CCS;" in para (c) and repealing para (d) and (e), effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Para (b), (d) and (e) formerly read:
(b)
do not use step 2 (annual cap);
(d)
replace step 6 with this:
Step 6.
The amount of ACCS for the individual for the week, for the sessions of care identified in step 3, is the activity-tested amount.
(e)
replace step 7 with this:
Step 7.
If at least one of the sessions of care identified in step 3 is a session of care to which clause 4A applies, the amount of ACCS for the individual for the week, for the sessions of care, is the adjusted activity-tested amount.
Sch 2 cl 5 amended by No 125 of 2019, s 3 and Sch 1 item 26, by inserting para (e), effective 16 December 2019.
6
Hourly rate of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent)
(1)
For the purposes of paragraph
5(c), the
hourly rate of ACCS
for the individual, for a session of care provided by the service to the child in the week, is 100% of the lower of:
(a)
the hourly session fee for the individual (see subclause
2(2)); and
(b)
the ACCS hourly rate cap for the session.
(2)
The
ACCS hourly rate cap
for a session of care provided by a service to a child is the following percentage of the CCS hourly rate cap (see subclause
2(3)) for the session:
(a)
120%;
(b)
if a higher percentage applies under the Secretary's rules and paragraph (c) does not apply - that higher percentage;
(c)
if the Secretary is satisfied that exceptional circumstances exist in relation to an individual or the individual's partner, or the service, and makes a written determination to that effect that applies to the session - the higher percentage specified in the determination.
(3)
A determination made under paragraph (2)(c) is not a legislative instrument.
Part 3 - Amount of ACCS (transition to work)
7
7
Amount of ACCS (transition to work)
If an individual is eligible for ACCS (transition to work) for at least one session of care provided by an approved child care service to a child in a week, work out the amount of ACCS (transition to work) for the individual for the week, for sessions of care provided by the service to the child, using the method statement in clause
1 with the following modifications:
(a)
read references to CCS as references to ACCS (transition to work) (except in subclause
4(2));
(b)
(Repealed by No 86 of 2021)
(c)
at step 4, work out the hourly rate of CCS for the individual using 95% instead of the applicable percentage in clause
3 or
3A (whichever applies).
(d)
(Repealed by No 86 of 2021)
(e)
(Repealed by No 86 of 2021)
History
Sch 2 cl 7 amended by No 86 of 2021, s 3 and Sch 2 item 8, by substituting "clause 3 or 3A (whichever applies)" for "clause 3" in para (c), applicable in relation to sessions of care provided to a child in a CCS fortnight that starts on or after 7 March 2022.
Sch 2 cl 7 amended by No 86 of 2021, s 3 and Sch 1 items 11-13, by repealing para (b), substituting "clause 3." for "clause 3;" in para (c) and repealing para (d) and (e), effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Para (b), (d) and (e) formerly read:
(b)
do not use step 2 (annual cap);
(d)
replace step 6 with this:
Step 6.
The amount of ACCS (transition to work) for the individual for the week, for the sessions of care identified in step 3, is the activity-tested amount.
(e)
replace step 7 with this:
Step 7.
If at least one of the sessions of care identified in step 3 is a session of care to which clause 4A applies, the amount of ACCS (transition to work) for the individual for the week, for the sessions of care, is the adjusted activity-tested amount.
Sch 2 cl 7 amended by No 125 of 2019, s 3 and Sch 1 item 27, by inserting para (e), effective 16 December 2019.
Part 4 - Amount of ACCS (child wellbeing) for an approved provider
8
8
Amount of ACCS (child wellbeing) for an approved provider
If an approved provider is eligible for ACCS (child wellbeing) for at least one session of care provided by an approved child care service of the provider to a child in a week, work out the amount of ACCS (child wellbeing) for the provider for the week, for sessions of care provided by the service to the child, using the following method statement.
Method statement
Step 1.
Work out the provider's deemed activity test result for the child and service for the CCS fortnight that includes the week (see clause 16).
Step 2.
Identify all the sessions of care:
(a) provided by the service to the child in the week; and
(b) for which the provider is eligible for ACCS (child wellbeing).
Step 3.
Work out the hourly rate of ACCS for the provider for each of those sessions of care (see clause 9).
Step 4.
Work out the activity-tested amount of ACCS for those sessions of care (see clause 10).
Step 5.
The amount of ACCS (child wellbeing) for the provider for the week, for the sessions of care identified in step 2, is the activity-tested amount.
[
CCH Note:
Sch 2 cl 8 will be amended by No 12 of 2025, s 3 and Sch 1 items 24 and 25, by substituting "subsidised hours" for "activity test result" in method statement, step 1 and "basic subsidy" for "activity-tested" in method statement, steps 4 and 5, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
9
Hourly rate of ACCS for a provider
(1)
For the purposes of step 3 of the method statement in clause
8, the
hourly rate of ACCS
for the provider, for a session of care provided to a child in a week, is 100% of the lower of:
(a)
the hourly session fee for the provider; and
(b)
the ACCS hourly rate cap for the session (see subclause
6(2)).
(2)
The
hourly session fee
fora provider, for a session of care provided to a child, is the amount the provider would ordinarily charge an individual who is eligible for CCS for the session of care:
(a)
divided by the number of hours in the session of care; and
(b)
reduced by the hourly rate of any payment (other than CCS or ACCS) which the provider benefits or would have benefitted from in respect of that session.
History
Sch 2 cl 9(2) amended by No 125 of 2019, s 3 and Sch 1 item 28, by substituting "payment" for "subsidy" in para (b), effective 16 December 2019.
10
Activity-tested amount of ACCS for an approved provider
[
CCH Note:
Sch 2 cl 10 heading will be amended by No 12 of 2025, s 3 and Sch 1 item 26, by substituting "
Basic subsidy
" for "
Activity-tested
", effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(1)
For the purposes of step 4 of the method statement in clause
8, the
activity-tested amount
of ACCS, for the sessions of care identified in step 2 of the method statement, is the amount worked out by:
(a)
for each session of care - multiplying the hourly rate of ACCS for the session by the number of hours in the session up to the balance of the deemed activity test result worked out under subclause (2) in relation to the session; and
(b)
adding the results together.
[
CCH Note:
Sch 2 cl 10(1) will be amended by No 12 of 2025, s 3 and Sch 1 items 27 and 28, by substituting "
basic subsidy amount
" for "
activity-tested amount
" and "subsidised hours" for "activity test result" in para (a), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(2)
The balance of the deemed activity test result, in relation to a particular session of care, is the provider's deemed activity test result for the child and the service for the CCS fortnight, reduced (but not below zero) by:
(a)
the number of hours (if any) for which the provider is entitled to be paid ACCS for sessions of care provided to the child by the service in the CCS fortnight; and
(b)
the number of hours in any earlier sessions of care identified in step 2 of the method statement.
[
CCH Note:
Sch 2 cl 10(2) will be amended by No 12 of 2025, s 3 and Sch 1 item 29, by substituting "subsidised hours" for "activity test result" (wherever occurring), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
Part 5 - Activity test
[
CCH Note:
Sch 2 Pt 5 heading will be substituted by No 12 of 2025, s 3 and Sch 1 item 30, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. The heading will read:
Part 5 - Subsidised hours
]
Division 1 - Individual's activity test result
[
CCH Note:
Sch 2 Pt 5 Div 1 heading will be substituted by No 12 of 2025, s 3 and Sch 1 item 31, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. The heading will read:
Division 1 - Individual's subsidised hours
]
11
Individual's activity test result
[
CCH Note:
Sch 2 cl 11 heading will be amended by No 12 of 2025, s 3 and Sch 1 item 32, by substituting
"subsidised hours
" for "
activity test result
", effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(1)
For the purposes of working out an amount of CCS or ACCS for an individual in relation to sessions of care provided to a child, an individual's
activity test result
, in relation to the child, for a CCS fortnight is:
(a)
the highest of:
(i)
the result specified in item 1 of the following table for the amount; and
(ii)
any other result specified in any other table item for the amount that applies to the individual in relation to the child; or
(b)
if the individual is a member of a couple on the first day of the CCS fortnight - the lower of the following:
(i)
the result worked out in accordance with paragraph (a) for the individual in relation to the child;
(ii)
the result worked out in accordance with paragraph (a) for the individual's partner in relation to the child, assuming that any estimate of adjusted taxable income that applies for the individual also applies for the partner for the purposes of the low income result in clause 13.
Individual's activity test result
|
Item
|
Results for amount of CCS
|
Results for amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent)
|
Results for amount of ACCS (transition to work)
|
1 |
recognised activity result in clause 12 |
100 |
recognised activity result in clause 12 |
2 |
low income result in clause 13 |
|
|
3 |
Minister's rules result in clause 14 |
Minister's rules result in clause 14 |
Minister's rules result in clause 14 |
4 |
child wellbeing result in clause 15 |
|
child wellbeing result in clause 15 |
5 |
exceptional circumstances result in this clause |
exceptional circumstances result in this clause |
exceptional circumstances result in this clause |
6 |
Aboriginal or Torres Strait Islander child result in clause 15A |
|
Aboriginal or Torres Strait Islander child result in clause 15A |
Note:
See subclause (5) for an individual eligible for both CCS and ACCS in the same CCS fortnight.
[
CCH Note:
Sch 2 cl 11(1) will be substituted by No 12 of 2025, s 3 and Sch 1 item 33, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. Sch 2 cl 11(1) will read:
(1)
For the purposes of working out an amount of CCS or ACCS for an individual in relation to sessions of care provided to a child, an individual's
subsidised hours
, in relation to the child, for a CCS fortnight is:
(a)
the highest of:
(i)
the 3 day guarantee (see subclause (1A)); and
(ii)
any other result specified in an item of the table in subclause (1B) for the amount that applies to the individual in relation to the child; or
(b)
if the individual is a member of a couple on the first day of the CCS fortnight - the lower of the following:
(i)
the result worked out in accordance with paragraph (a) for the individual in relation to the child;
(ii)
the result worked out in accordance with paragraph (a) for the individual's partner in relation to the child.
]
History
Sch 2 cl 11(1) amended by No 66 of 2022, s 3 and Sch 3 item 2, by inserting table item 6, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. For transitional provision, see note under Sch 2 cl 15A.
[
CCH Note:
Sch 2 cl 11(1A) and (1B) will be inserted by No 12 of 2025, s 3 and Sch 1 item 33, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. Sch 2 cl 11(1A) and (1B) will read:
3 day guarantee
(1A)
The
3 day guarantee
for an individual for a CCS fortnight, in relation to any child, is 72.
Results that increase subsidised hours
(1B)
This subclause specifies other results for an amount of CCS or ACCS for the purposes of subparagraph (1)(a)(ii).
Results that increase subsidised hours
|
Item
|
Results for amount of CCS
|
Results for amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent)
|
Results for amount of ACCS (transition to work)
|
1 |
increased hours result in clause 12 |
100 |
increased hours result in clause 12 |
2 |
Minister's rules result in clause 14 |
Minister's rules result in clause 14 |
Minister's rules result in clause 14 |
3 |
child wellbeing result in clause 15 |
|
child wellbeing result in clause 15 |
4 |
exceptional circumstances result in this clause |
exceptional circumstances result in this clause |
exceptional circumstances result in this clause |
5 |
Aboriginal or Torres Strait Islander child result in clause 15A |
|
Aboriginal or Torres Strait Islander child result in clause 15A |
Note:
See subclause (5) for an individual eligible for both CCS and ACCS in the same CCS fortnight.
]
Exceptional circumstances result
(2)
The
exceptional circumstances result
is the result specified in a determination made under paragraph (3)(b).
(3)
The exceptional circumstances result applies to an individual for a CCS fortnight, in relation to a particular child, if the Secretary:
(a)
is satisfied that exceptional circumstances exist in relation to the individual, the individual's partner or the child; and
(b)
makes a written determination to that effect that applies to the child.
(4)
A determination made under paragraph (3)(b) is not a legislative instrument.
Individual eligible for CCS and ACCS in same CCS fortnight
(5)
If an individual is eligible for an amount of:
(a)
CCS or ACCS (transition to work) for sessions of care provided to a child in a week of a CCS fortnight; and
(b)
ACCS (child wellbeing) or ACCS (temporary financial hardship) for sessions of care provided to the child in the other week (whether the first or second week) of the CCS fortnight;
the individual's activity test result for the CCS fortnight, in relation to the child, is the activity test result for the amount referred to in paragraph (b).
[
CCH Note:
Sch 2 cl 11(5) will be amended by No 12 of 2025, s 3 and Sch 1 item 34, by substituting "subsidised hours" for "activity test result" (wherever occurring), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
12
Recognised activity result
[
CCH Note:
Sch 2 cl 12 heading will be amended by No 12 of 2025, s 3 and Sch 1 item 35, by substituting "
Increased hours
" for "
Recognised activity
", effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(1)
The
recognised activity result
for an individual for a CCS fortnight, in relation to any child, is the result specified in the following table for the individual's circumstances in the CCS fortnight.
Recognised activity result
|
Item
|
If an individual engages in this many hours of recognised activity in the CCS fortnight:
|
The result is:
|
1 |
fewer than 8 |
0 |
2 |
at least 8 and no more than 16 |
36 |
3 |
more than 16 and no more than 48 |
72 |
4 |
more than 48 |
100 |
Note:
The number of hours of recognised activity for an individual to be counted towards the recognised activity result may be affected by Minister's rules made for the purposes of subclause (4), or a Secretary's determination made under subclause (5).
[
CCH Note:
Sch 2 cl 12(1) will be substituted by No 12 of 2025, s 3 and Sch 1 item 36, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. Sch 2 cl 12(1) will read:
(1)
The
increased hours result is 100.
Note:
The number of hours of a recognised participation type for an individual to be counted towards the increased hours result may be affected by Minister's rules made for the purposes of subclause (4), or a Secretary's determination made under subclause (5).
]
[
CCH Note:
Sch 2 cl 12(1A) will be inserted by No 12 of 2025, s 3 and Sch 1 item 36, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. Sch 2 cl 12(1A) will read:
(1A)
The increased hours result applies to an individual for a CCS fortnight if the individual engages in more than 48 hours of a recognised participation type in the CCS fortnight.
]
What is
recognised activity
(2)
An individual engages in
recognised activity
if the individual engages in any one or more of the following:
(a)
paid work (whether or not as an employee);
(b)
a training course for the purpose of improving the individual's work skills or employment prospects, or both;
(c)
an approved course of education or study;
(d)
an activity prescribed by the Minister's rules, in circumstances (if any) prescribed by those rules;
(e)
an activity determined for the individual by the Secretary under subclause (5), in circumstances (if any) specified in the determination.
Note 1:
The definition of
paid work
in section 3B does not apply in relation to paragraph (2)(a) of this clause. For the purposes of that paragraph,
paid work
has its ordinary meaning.
Note 2:
For
approved course of education or study
, see subsection 541B(5) of the Social Security Act 1991 and subsection 3(1) of this Act.
[
CCH Note:
Sch 2 cl 12(2) will be amended by No 12 of 2025, s 3 and Sch 1 items 37-39, by substituting "
a recognised participation type
" for "
recognised activity
" in the heading, "
a recognised participation type
" for "
recognised activity
" and "a participation type" for "an activity" in para (d) and (e), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
Associated activities
(3)
An individual who engages in recognised activity mentioned in any of paragraphs (2)(a) to (d) is taken also to engage in recognised activity of that kind while:
(a)
engaging in other activity prescribed by the Minister's rules as being associated with recognised activity of that kind; or
(b)
taking leave or another break from, or otherwise not performing, recognised activity of that kind in circumstances prescribed by the Minister's rules (whether or not the individual has engaged in recognised activity of that kind during the CCS fortnight).
[
CCH Note:
Sch 2 cl 12(3) will be substituted by No 12 of 2025, s 3 and Sch 1 item 40, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee. Sch 2 cl 12(3) will read:
Associated participation types
(3)
An individual who engages in a recognised participation type mentioned in any of paragraphs (2)(a) to (d) is taken also to engage in the recognised participation type while:
(a)
engaging in another participation type prescribed by the Minister's rules as being associated with the recognised participation type; or
(b)
taking leave or another break from, or otherwise not performing, the recognised participation type in circumstances prescribed by the Minister's rules (whether or not the individual has engaged in the recognised participation type during the CCS fortnight).
]
Hours during which activities are engaged in
(4)
For the purposes of working out the recognised activity result for an individual who engages in recognised activity mentioned in any of paragraphs (2)(a) to (d) during a CCS fortnight, the Minister's rules may prescribe either or both of the following:
(a)
how to work out a number of hours of recognised activity of that kind that is taken to be counted towards the activity in that fortnight (which may be more or less than the actual number of hours during which the individual engaged in the activity during the fortnight);
(b)
a maximum number of hours that are to be counted towards the activity in that fortnight (including a maximum number of hours taken to be so counted by the operation of rules made for the purposes of paragraph (a)).
[
CCH Note:
Sch 2 cl 12(4) will be amended by No 12 of 2025, s 3 and Sch 1 items 41-45, by substituting "participation types" for "activities" in the heading, "increased hours result" for "recognised activity result", "in a recognised participation type" for "in recognised activity", "the recognised participation type" for "recognised activity of that kind" in para (a) and "the participation type" for "the activity" (wherever occurring) in para (a) and (b), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
Secretary's determination
(5)
The Secretary may, in writing, make a determination for an individual for the purposes of paragraph (2)(e). The determination may also provide for any matter covered by Minister's rules that may be made for the purposes of subclause (3) or (4) in relation to the individual.
(6)
A determination made under subclause (5) is not a legislative instrument.
Changes in the number of hours of recognised activity
(7)
In working out the recognised activity result, a change in the number of hours of recognised activity in which an individual engages in a CCS fortnight is to be disregarded until the CCS fortnight immediately after the CCS fortnight in which the change occurs.
[
CCH Note:
Sch 2 cl 12(7) will be amended by No 12 of 2025, s 3 and Sch 1 items 46-48, by substituting "a recognised participation type" for "recognised activity" in the heading, "increased hours result" for "recognised activity result" and "of a recognised participation type" for "of recognised activity", effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
13
Low income result
(1)
The
low income result
is 24.
(2)
The low income result applies to an individual for a CCS fortnight, in relation to any child, if, on the first day of the CCS fortnight:
(a)
there is an estimate of adjusted taxable income that, under section
67DB of the Family Assistance Administration Act, the Secretary is permitted to use for the purposes of making a determination under Division
3 of Part
3A of that Act for the individual; and
(b)
the estimate is equal to or below the lower income (base rate) threshold.
Note:
The meaning of this provision for members of couples is affected by section 67DE of the Family Assistance Administration Act.
History
Sch 2 cl 13(2) amended by No 66 of 2022, s 3 and Sch 1 item 18, by substituting "lower income (base rate) threshold" for "lower income threshold" in para (b), effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.
[
CCH Note:
Sch 2 cl 13 will be repealed by No 12 of 2025, s 3 and Sch 1 item 49, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
14
Minister's rules result
(1)
The
Minister's rules result
is the result prescribed by, or worked out by a method prescribed by, the Minister's rules.
(2)
The Minister's rules result applies to an individual for a CCS fortnight, in relation to:
(a)
a particular child - if a circumstance prescribed by the rules exists and the application of the rules in the circumstance is limited to the particular child; and
(b)
any child - if a circumstance prescribed by the rules exists and the application of the rules in the circumstance is not limited to a particular child.
(3)
Minister's rules made for the purposes of subclause (2) may prescribe circumstances in relation to any or all of the following:
(a)
individuals;
(b)
individuals' partners;
(c)
children.
15
Child wellbeing result
(1)
The
child wellbeing result
is 100.
(2)
The child wellbeing result applies to an individual for a CCS fortnight, in relation to a particular child, if:
(a)
the individual is eligible for CCS for a session of care provided to the child in a CCS fortnight; and
(b)
on the first day of the CCS fortnight, it has been less than 18 months since an extended child wellbeing period for the child ended.
(3)
An
extended child wellbeing period
for a child is a period of at least 6 months during which instruments of either or both of the following kinds were continuously in effect in relation to the child:
(a)
a certificate given by an approved provider under section
85CB;
(b)
a determination made by the Secretary under section
85CE.
15A
Aboriginal or Torres Strait Islander child result
(1)
The
Aboriginal or Torres Strait Islander child result
is 36.
[
CCH Note:
Sch 2 cl 15A(1) will be amended by No 12 of 2025, s 3 and Sch 1 item 50, by substituting "100" for "36", effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(2)
The Aboriginal or Torres Strait Islander child result applies to an individual for a CCS fortnight, in relation to a child, if:
(a)
the individual is eligible for CCS for a session of care provided to the child in the CCS fortnight; and
(b)
the child is an
Aboriginal or Torres Strait Islander child
; and
(c)
the Secretary has been notified, in a manner approved by the Secretary, that the child is an
Aboriginal or Torres Strait Islander child
.
Meaning of
Aboriginal or Torres Strait Islander child
(3)
A child is an
Aboriginal or Torres Strait Islander child
if:
(a)
all of the following apply:
(i)
the child is of Aboriginal descent or of Torres Strait Islander descent (or both);
(ii)
the child identifies as a person of that descent;
(iii)
the child is accepted by the community in which the child lives as being of that descent; or
(b)
the child is biologically related to an Aboriginal or Torres Strait Islander person; or
(c)
the child is a member of a class prescribed by the Minister's rules.
Meaning of
Aboriginal or Torres Strait Islander person
(4)
A person is an
Aboriginal or Torres Strait Islander person
if:
(a)
the person is of Aboriginal descent or of Torres Strait Islander descent (or both); and
(b)
the person identifies as a person of that descent; and
(c)
the person is accepted by the community in which the person lives as being of that descent.
History
Sch 2 cl 15A inserted by No 66 of 2022, s 3 and Sch 3 item 3, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. No 66 of 2022, s 3 and Sch 3 item 9 contains the following transitional provision:
9 Transitional rules
(1)
The Minister may, by legislative instrument, make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments made by this Schedule.
(2)
To avoid doubt, rules made for the purposes of subitem (1) may not do the following:
(a)
create an offence or civil penalty;
(b)
provide powers of:
(i)
arrest or detention; or
(ii)
entry, search or seizure;
(c)
impose a tax;
(d)
set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in this Act;
(e)
directly amend the text of an Act.
Division 2 - Provider's deemed activity test result
[
CCH Note:
Sch 2 Pt 5 Div 2 heading will be amended by No 12 of 2025, s 3 and Sch 1 item 51, substituting "
subsidised hours
" for "
activity test result
", effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
16
Provider's deemed activity test result
[
CCH Note:
Sch 2 cl 16 heading will be amended by No 12 of 2025, s 3 and Sch 1 item 52, by substituting "
subsidised hours
" for "
activity test result
", effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(1)
For the purposes of working out an amount of ACCS (child wellbeing) under Part
4 of this Schedule for sessions of care provided to a child by an approved child care service, the provider's
deemed activity test result
, for the child and the service, for a CCS fortnight, is the highest of the following:
(a)
100;
(b)
if a circumstance prescribed by the Minister's rules exists in relation to the child, the provider or the service and paragraph (c) does not apply - the result prescribed by, or worked out by a method prescribed by, the Minister's rules;
(c)
if the Secretary is satisfied that exceptional circumstances exist in relation to the child, the provider or the service and makes a written determination to that effect that applies to the session - the result specified in the determination.
[
CCH Note:
Sch 2 cl 16(1) will be amended by No 12 of 2025, s 3 and Sch 1 item 53, by substituting "
deemed subsidised hours
" for "
deemed activity test result
", effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee.]
(2)
Minister's rules made for the purposes of paragraph (1)(b) may prescribe circumstances in relation to any or all of the following:
(a)
children;
(b)
approved providers;
(c)
approved child care services.
(3)
A determination made under paragraph (1)(c) is not a legislative instrument.
History
Sch 2 substituted by No 22 of 2017, s 3 and Sch 1 item 41, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 2 formerly read:
Schedule 2 - Child care benefit rate calculator
Note: See subsection 70(1).
Part 1 - Overall rate calculation process
1 Method of calculating rate of child care benefit
(1)
If an individual's rate of child care benefit for a session of care provided to a child is to be worked out using this Schedule, the individual's hourly rate of child care benefit for the session is worked out in accordance with the following method statement:
Method statement
Step 1.
Use Part 2 (clause 4) to work out the standard hourly rate for the session.
Step 2.
Work out the individual's adjustment percentage using clause 2.
Step 3.
Work out that percentage of the standard hourly rate: the result is the
individual's rate of child care benefit
for the care.
(2)
If the individual is eligible for child care benefit for only part of a session of care, this Schedule applies to the individual's rate of child care benefit for that part of the session as if a reference in this Schedule to a session of care includeda reference to a part of a session of care.
2 Adjustment percentage
(1)
An individual's
adjustment percentage
for the purposes of step 2 in the method statement in clause 1 is:
CCB % × Schooling % × Part-time % |
(2)
In subclause (1):
CCB %
is:
Multiple child % × Taxable income % |
schooling %
is:
(a)
85% if the child is a school child; and
(b)
100% if the child is not a school child.
part-time %
is:
(a)
if:
(i)
the care is provided by an approved centre based long day care service; and
(ii)
the child is not a school child; and
(iii)
the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is less than 34 - 110%; or
(b)
if:
(i)
the care is provided by an approved centre based long day care service; and
(ii)
the child is not a school child; and
(iii)
the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 34 or more, but less than 35 - 108%; or
(c)
if:
(i)
the care is provided by an approved centre based long day care service; and
(ii)
the child is not a school child; and
(iii)
the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 35 or more, but less than 36 - 106%; or
(d)
if:
(i)
the care is provided by an approved centre based long day care service; and
(ii)
the child is not a school child; and
(iii)
the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 36 or more, but less than 37 - 104%; or
(e)
if:
(i)
the care is provided by an approved centre based long day care service; and
(ii)
the child is not a school child; and
(iii)
the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 37 or more, but less than 38 - 102%; or
(f)
in any other case - 100%.
History
Sch 2 item 2(2) amended by No 118 of 2007, s 3 and Sch 1 item 5, by substituting "the approved centre based long day care service" for "one or more approved centre based long day care services" in paras (a)(iii), (b)(iii), (c)(iii), (d)(iii) and (e)(iii), effective 29 June 2007.
Sch 2 item 2(2) amended by No 30 of 2003, s 3 and Sch 2 item 71, by substituting "centre based long day care" for "child care" in paras (a)(iii), (b)(iii), (c)(iii), (d)(iii) and (e)(iii), effective 1 July 2000.
Sch 2 item 2(2) amended by No 45 of 2000, s 3 and Sch 1 item 56, by substituting definition of "part-time %". For transitional provisions see note under S 10. The definition formerly read:
part-time %
means:
(a)
110% if:
(i)
the care is provided by an approved centre based long day care service; and
(ii)
the child is not a school child; and
(iii)
the total number of hours in sessions of care that are provided to the child by one or more approved child care services, and for which the family incurs liability to pay, in the week concerned is less than 34; and
(b)
100% in any other case.
History
Sch 2 item 2(2) amended by No 83 of 1999, s 3 and Sch 2 item 34, by substituting "an approved centre based long day care service" for "a centre based long day care service" in subpara (a)(i) of the definition of "part-time %", effective 1 July 2000.
(3)
In subclause (2):
multiple child %
is worked out using Part 3 (clause 5).
taxable income %
is worked out using Part 4 (clauses 6 to 11).
History
Sch 2 item 2(3) amended by No 53 of 2008, s 3 and Sch 1 item 7, by substituting "11" for "12" in the definition of "taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
3 Number of children in care of a particular kind
(1)
An individual's multiple child % and taxable income % are affected by the number of children the individual has in care of a particular kind.
(2)
For the purposes of applying this Schedule to work out an individual's rate of child care benefit for a session of care of a particular kind, the number of children in care of that kind is worked out in accordance with the following method statement:
Method statement
Step 1.
Work out what kind of care was provided. For this purpose, the kinds of care are:
(a) care other than care provided by an approved occasional care service; and
(b) care provided by an approved occasional care service;
Step 2.
Work out, in relation to the individual, how many children are in sessions of care of that kind in the week concerned for which the individual is eligible for child care benefit. That number is the
number of children in care of that kind
in relation to the individual and that kind of care.
History
Sch 2 item 3(2) amended by No 83 of 1999, s 3 and Sch 2 item 35, by substituting "approved occasional care service" for "occasional care service" wherever occurring in the method statement, step 1, effective 1 July 2000.
Part 2 - Standard hourly rate
4 Standard hourly rate - basic meaning
(1)
The
standard hourly rate
for a session of care provided to a child is worked out using the following table and rounding the result to the nearest cent (rounding 0.5 cents upwards):
Standard hourly rates
|
|
|
|
Kind of care provided in hour
|
Standard hourly rate
|
1 |
Care other than: |
$3.37 |
1 |
(a) non-standard hours family day care; or |
|
1 |
(b) non-standard hours in-home care; or |
|
1 |
(c) part-time family day care; or |
|
1 |
(d) part-time in-home care. |
|
2 |
Part-time family day care or part-time in-home care |
The lesser of: |
|
|
(a) |
one and a third times the item 1 rate; and |
|
|
(b) |
the ceiling rate worked out under subclause (2) |
3 |
Non-standard hours family day care or non-standard hours in-home care |
One and a third times the item 1 rate |
History
Sch 2 subclause 4(1) amended by No 113 of 2007, s 3 and Sch 1 item 7, by substituting "$3.37" for "$2.40" in the table, effective 1 July 2007.
Sch 2 subclause 4(1) amended by No 138 of 2000, s 3 Sch 2 items 4 and 5, by substituting the current item 1 column 2 wording for "Care other than part-time family day care or non-standard hours family day care", adding "or part-time in-home care" to the item 2 column 2 wording and adding "or non-standard hours in-home care" to the item 3 column 2 wording, effective 1 January 2001.
(2)
For the purposes of item 2 of the table in subclause (1), the
ceiling rate
is:
50 × Item 1 rate
Number of eligible hours |
where:
item 1 rate
is the item 1 standard hourly rate in the table in subclause (1).
number of eligible hours
is the total number of hours in sessions of care of the kind referred to in item 2 of the table in subclause (1) that are provided to the child in the week concerned and for which the individual is eligible for child care benefit.
Part 3 - Multiple child %
SECTION 5
5 Multiple child %
5
The multiple child % for an individual's child care benefit for a session of care of a particular kind provided to a child is worked out in accordance with the following method statement:
Method statement
Step 1.
Use clause 3 to work out the number of children the individual has in care of that kind: the result is the
number of children
.
Step 2.
Use clause 11 to work out the individual's maximum weekly benefit: the result is the
multiple child rate
.
Step 3.
Work out what would be the individual's maximum weekly benefit under clause 11 if the individual had only one child in care of that kind and multiply it by the number of children: the result is the
single child rate
.
Step 4.
Divide the multiple child rate by the single child rate and express the result as a percentage: the result is the
multiple child %
.
Part 4 - Taxable income %
6 Income thresholds
(1)
There are 2 income thresholds that are relevant for working out an individual's taxable income %.
(2)
The
lower income threshold
is $28,200.
(3)
The
upper income threshold
is $66,000.
SECTION 7
7 Method of calculating taxable income %
7
An individual's
taxable income %
for a session of care provided to a child in an income year is:
(a)
100% if:
(i)
the individual's adjusted taxable income for the income year does not exceed the lower income threshold; or
(ii)
the individual or the individual's partner is receiving a social security benefit, a social security pension, a service pension, income support supplement under Part IIIA of the Veterans' Entitlements Act 1986 or a veteran payment; and
(b)
worked out using clause 8 if paragraph (a) does not apply.
History
Sch 2 item 7 amended by No 17 of 2018, s 3 and Sch 2 item 33, by substituting ", a service pension, income support supplement under Part IIIA of the Veterans' Entitlements Act 1986 or a veteran payment" for "or a service pension or is receiving income support supplement under Part IIIA of the Veterans' Entitlements Act 1986" in para (a)(ii), effective 1 May 2018.
Sch 2 item 7 amended by No 45 of 2000, s 3 and Sch 1 item 57, by adding "or a service pension or is receiving income support supplement under Part IIIA of the Veterans' Entitlements Act 1986" at the end of para (a)(ii). For transitional provisions see note under S 10.
SECTION 8
8 Taxable income % if adjusted taxable income exceeds lower income threshold and if neither individual nor partner on income support
8
If an individual's taxable income % for a session of care provided to a child in an income year is to be worked out using this clause, it is to be worked out in accordance with the following method statement:
Method statement
Step 1.
Use clause 9 to work out the individual's income threshold.
Step 2.
Take the individual's income threshold from the individual's adjusted taxable income for the income year: the result is the individual's
income excess
.
Step 3.
Divide the income excess by 52 to convert it into a weekly amount: the result is the
weekly income excess
.
Step 4.
Use clause 10 to work out the individual's taper % and then work out that percentage of the weekly income excess: the result is the
weekly taper amount
.
Step 5.
Divide theweekly taper amount by the individual's maximum weekly benefit worked out under clause 11 and express the result as a percentage.
Step 6.
Take the percentage obtained in step 5 from 100% and round to 2 decimal places: the result is the individual's
taxable income %
. However, if the result is less than zero, the individual's
taxable income %
is zero.
Step 7.
(Repealed by No 53 of 2008)
Step 8.
(Repealed by No 53 of 2008)
History
Sch 2 item 8 amended by No 53 of 2008, s 3 and Sch 1 items 8 and 9, by substituting "individual's
taxable income %
. However, if the result is less than zero, the individual's
taxable income %
is zero." for "
provisional taxable income %
." in step 6 and repealing steps 7 and 8, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Steps 7 and 8 formerly read:
Step 7.
Use clause 12 to work out the minimum taxable income %.
Step 8.
The individual's
taxable income %
is:
(a) the individual's provisional taxable income % if it is equal to or greater than the individual's minimum taxable income %; or
(b) the individual's minimum taxable income % if it is greater than the individual's provisional taxable income %.
Sch 2 item 8 amended by No 45 of 2000, s 3 Sch 1 items 58 and 59, by omitting the number identifying the text of the clause as subclause (1) and by substituting step 8 of the method statement. For transitional provisions see note under S 10. Step 8 formerly read:
Step 8. The individual's
taxable income %
is:
(a)
the individual's provisional taxable income % if it is equal to or greater than the minimum taxable income %; or
(b)
the minimum taxable income % if it is greater than the individual's provisional taxable %.
8A Special provision for certain recipients of pensions under the Veterans' Entitlements Act
(1)
In this clause:
Childcare Assistance (Fee Relief) Guidelines
means the Childcare Assistance (Fee Relief) Guidelines in force under subsection 12A(1) of the Child Care Act 1972 immediately before 1 July 2000.
ordinary taxable income %
means taxable income % worked out in accordance with this Schedule (apart from this clause).
partner
, in relation to an individual, means the person who:
(a)
was the partner of that individual immediately before 1 July 2000; and
(b)
has continued, at all times on and after that day, to be the partner of the individual.
(2)
This clause applies to an individual in relation to an income year (the
relevant income year
) if all of the following paragraphs are satisfied in relation to the individual:
(a)
immediately before 1 July 2000, there was in force, under the Childcare Assistance (Fee Relief) Guidelines, an assessment that the individual or the individual's partner was eligible for child care assistance within the meaning of those guidelines;
(b)
the individual or the individual's partner was receiving, immediately before 1 July 2000, and has continued, at all times on and after that day, to receive:
(i)
a pension under Part II of the Veterans' Entitlements Act 1986 payable to the individual or partner as a veteran; or
(ii)
a pension under Part II of that Act payable to the individual or partner as the widow or widower of a deceased veteran; or
(iii)
a pension under Part IV of that Act payable to the individual or partner as a member of the Forces or as a member of a Peacekeeping Force; or
(iv)
a pension under Part IV of that Act payable to the individual or partner as the widow or widower of a deceased member of the Forces or as the widow or widower of a deceased member of a peacekeeping Force;
(c)
neither the individual nor the individual's partner was receiving, immediately before 1 July 2000, or has received at any time on or after that day:
(i)
a social security pension; or
(ii)
a social security benefit; or
(iii)
a service pension; or
(iv)
income support supplement under Part IIIA of the Veterans' Entitlements Act 1986;
(d)
a determination was in force under the A New Tax System (Family Assistance) (Administration) Act 1999 during the income year that commenced on 1 July 2000 and every succeeding income year before the relevant income year, that the individual or the individual's partner was entitled to be paid child care benefit;
(e)
the individual's adjusted taxable income for the purposes of this Act for the income year that commenced on 1 July 2000 and every succeeding income year has exceeded the lower income threshold in respect of that income year;
(f)
the individual's ordinary taxable income % for a session of care provided to a child in an income year that commenced on or after 1 July 2000 (including the relevant income year) has never been equal to, or higher than, the individual's saved taxable income % for the session of care.
(3)
In spite of any other provision of this Schedule, the taxable income % of an individual to whom this clause applies for a session of care provided to a child in the relevant income year is the individual's saved taxable income % for that session.
(4)
The saved taxable income % of an individual for a session of care provided to a child is the lower of:
(a)
the individual's taxable income % for that session worked out in accordance with subclause (5); and
(b)
the individual's taxable income % for that session calculated in accordance with subclause (6).
(5)
An individual's taxable income % for a session of care for the purposes of paragraph (4)(a) is the percentage worked out:
(a)
in accordance with this Schedule (apart from this clause); and
(b)
as if neither the individual nor the individual's partner was receiving, in relation to any part of the income year in which the session of care is provided, a pension referred to in paragraph (2)(b).
(6)
An individual's taxable income % for a session of care for the purposes of paragraph (4)(b) is the percentage worked out:
(a)
in accordance with this Schedule (apart from this clause); and
(b)
as if the amount of the individual's adjusted taxable income for the income year in which the session of care is provided equalled the amount of the income of the individual last taken into account for the purposes of the assessment referred to in paragraph (2)(a).
History
Sch 2 item 8A inserted by No 30 of 2003, s 3 and Sch 2 item 11, effective 15 April 2003.
SECTION 9
9 Income threshold
9
An individual's
income threshold
for a session of care of a particular kind provided to a child in an income year is worked out using the following table:
Weekly threshold
|
|
|
|
Number of children in care of that kind
|
Adjusted taxable income for income year exceeds upper income threshold?
|
Threshold
|
1 |
1 |
no |
Lower income threshold |
2 |
1 |
yes |
Lower income threshold |
3 |
2 or more |
no |
Lower income threshold |
4 |
2 or more |
yes |
Upper income threshold |
SECTION 10
10 Taper %
10
The
taper %
for an individual for a session of care of a particular kind provided to a child in an income year is worked out using the following table:
Taper %
|
|
|
|
Number of children in care of that kind
|
Adjusted taxable income for income year exceeds upper income threshold?
|
Taper %
|
1 |
1 |
No |
10% |
2 |
1 |
Yes |
10% |
3 |
2 |
No |
15% |
4 |
2 |
Yes |
25% |
5 |
3 or more |
No |
15% |
6 |
3 or more |
Yes |
35% |
11 Maximum weekly benefit
(1)
The
maximum weekly benefit
for an individual for a session of care of a particular kind provided to a child in an income year is worked out using the following table:
Maximum Weekly Benefit Table
|
|
Number of children in care of that kind
|
Adjusted taxable income for income year exceeds upper income threshold?
|
Maximum weekly benefit (MWB)
|
1 |
1 |
no |
Standard hourly rate × 50 |
2 |
1 |
yes |
Standard hourly rate × 50 |
3 |
2 |
no |
(Standard hourly rate × 100) + $11 |
4 |
2 |
yes |
(Item 3 MWB) − (Specific taper amount) |
5 |
3 |
no |
(Standard hourly rate × 150) + $32 |
6 |
3 |
yes |
(Item 5 MWB) − (Specific taper amount) |
7 |
4 or more |
no |
(Item 5 MWB) + (Additional MWB) + (Additional loading) |
8 |
4 or more |
yes |
(Item 7 MWB) − (Specific taper amount) |
History
Sch 2 item 11(1) amended by No 45 of 2000, s 3 Sch 1 items 60 to 64, by inserting the symbol identifying the subclause as subclause (1); sustituting "Specific taper amount" for "Individual's weekly taper amount" in table item 4 column 4, table item 6 column 4 and table item 8 column 4; and substituting table item 7. For transitional provisions see note under S 10. Table item 7 formerly read:
7 4 or more no (Item 5 MWB) − (Item 1 MWB for each child after the third)
(2)
In the table in subclause (1):
additional loading
is one third of the amount, expressed in dollars, in item 5 of the table for each child in care of that kind after the third child.
History
Sch 2 item 11(2) amended by No 45 of 2000, s 3 and Sch 1 item 65, by inserting definition of "additional loading". For transitional provisions see note under S 10.
additional MWB
is item 1 of the table MWB for each child in care of that kind after the third child.
History
Sch 2 item 11(2) amended by No 45 of 2000, s 3 and Sch 1 item 66, by inserting definition of "additional MWB". For transitional provisions see note under S 10.
MWB
means maximum weekly benefit.
specific taper amount
is the amount that would be the weekly taper amount for an individual worked out under step 4 of the method statement in clause 8 if the individual's adjusted taxable income for the income year were the upper income threshold.
History
Sch 2 item 11(2) amended by No 45 of 2000, s 3 and Sch 1 item 67, by inserting definition of "specific taper amount". For transitional provisions see note under S 10.
standard hourly rate
is the amount specified in item 1 of the table in subclause 4(1); and
weekly taper amount
(Repealed by No 45 of 2000)
History
Sch 2 item 11(2) amended by No 45 of 2000, s 3 and Sch 1 item 68, by repealing definition of ``weekly taper amount''. For transitional provisions see note under S 10. Definition of ``weekly taper amount'' formerly read:
weekly taper amount
for an individual is the amount that would be worked out for the individual under step 4 of the method statement in subclause 8(1) if the individual's adjusted taxable income for the income year were the upper income threshold.
SECTION 12
12 Minimum taxable income %
12
(Repealed by No 53 of 2008)
History
Sch 2 item 12 repealed by No 53 of 2008, s 3 and Sch 1 item 10, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Sch 2 item 12 formerly read:
12 Minimum taxable income %
12
An individual's
minimum taxable income %
is the percentage worked out in accordance with the following formula and rounded to 2 decimal places:
$0.564
Standard hourly rate × Multiple child % |
where:
multiple child %
is the amount worked out under clause 5 in relation to the individual.
standard hourly rate
is the amount specified in item 1 of the table in subclause 4(1).
Sch 2 item 12 amended by No 113 of 2007, s 3 and Sch 1 item 8, by substituting the formula, effective 1 July 2007. The formula formerly read:
$0.402
Standard hourly rate × Multiple child % |
Sch 2 item 12 substituted by No 45 of 2000, s 3 Sch 1 item 69. For transitional provisions see note under S 10. Sch 2 item 12 formerly read:
The
minimum taxable income %
is the percentage worked out in accordance with the following formula and rounded to 2 decimal places:
$0.402
Standard hourly rate |
where:
standard hourly rate
is the amount specified in item 1 of the table in subclause 4(1).
Schedule 3 - Adjusted taxable income
1
1
Adjusted taxable income relevant to family tax benefit, schoolkids bonus and child care subsidy
An individual's adjusted taxable income is relevant to eligibility for, and the rate or amount of, family tax benefit, schoolkids bonus and child care subsidy.
History
Sch 3 clause 1 substituted by No 22 of 2017, s 3 and Sch 1 item 42, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 3 clause 1 formerly read:
1 Adjusted taxable income relevant to family tax benefit and child care benefit
1
An individual's adjusted taxable income is relevant to eligibility for, and the rate of, family tax benefit and child care benefit.
Sch 3 clause 1 amended by No 96 of 2014, s 3 and Sch 9 item 12B, by omitting ", schoolkids bonus" after "family tax benefit", effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading.
Sch 3 clause 1 amended by No 96 of 2014, s 3 and Sch 9 item 1M, by inserting ", schoolkids bonus", effective 5 September 2014.
Sch 3 clause 1 amended by No 30 of 2003, s 3 and Sch 2 item 12, by substituting "eligibility for, and the rate of," for "the rate of", effective 15 April 2003.
2
Adjusted taxable income
(1)
For the purposes of this Act and subject to subclause (2), an individual's
adjusted taxable income
for a particular income year is the sum of the following amounts (
income components
):
(a)
the individual's taxable income for that year, disregarding the individual's assessable FHSS released amount (within the meaning of the
Income Tax Assessment Act 1997) for that year;
(b)
the individual's adjusted fringe benefits total for that year;
(c)
the individual's target foreign income for that year;
(d)
the individual's total net investment loss (within the meaning of the
Income Tax Assessment Act 1997) for that year;
(e)
the individual's tax free pension or benefit for that year;
(f)
the individual's reportable superannuation contributions (within the meaning of the
Income Tax Assessment Act 1997) for that year;
less the amount of the individual's deductible child maintenance expenditure for that year.
History
Sch 3 clause 2(1) amended by No 132 of 2017, s 3 and Sch 1 item 22, by inserting ", disregarding the individual's assessable FHSS released amount (within the meaning of the Income Tax Assessment Act 1997) for that year" in para (a), effective 1 July 2018.
Sch 3 clause 2(1) amended by No 27 of 2009, s 3 and Sch 3 items 19 and 20, by substituting para (d) and inserting para (f), applicable in relation to income years starting on or after 1 July 2009. [Note:
No 27 of 2009, s 3 and Sch 3 item 102(2), states that the amendments do not apply in relation to "a claim for baby bonus (within the meaning of the A New Tax System (Family Assistance) Act 1999) if an estimate contained in the claim is for a period beginning before 1 July 2009".] Para (d) formerly read:
(d)
the individual's net rental property loss for that year; and
Sch 3 clause 2(1) amended by No 63 of 2008, s 3 and Sch 6 item 9A, by substituting "adjusted fringe benefits total" for "reportable fringe benefits total", applicable in relation to the 2008-09 income year and later income years.
Sch 3 clause 2(1) amended by No 146 of 2006, s 3 and Sch 2 item 1, by substituting "reportable fringe benefits total" for "adjusted fringe benefits total" in para (b), applicable in relation to the 2008-09 income year and later income years.
(2)
If an individual dies before the end of a particular income year, the individual's adjusted taxable income for that year is to be calculated in accordance with the following formula:
|
Income of individual
to date of death |
× |
Number of days in
income year
Number of days
individual was alive
during income year |
|
where:
income of individual to date of death
means the amount that would, but for the operation of this subclause, have been the amount of adjusted taxable income of the individual for the particular income year in which the individual died if, so far as that particular individual is concerned, that year had comprised only those days preceding the individual's death.
History
Sch 3 clause 2 amended by No 45 of 2000, s 3 and Sch 1 items 76 and 77, by inserting "and subject to subclause (2)" after "For the purposes of this Act" and by adding subclause (2) at the end. For transitional provisions see note under s 3A.
3
Adjusted taxable income of members of a couple - family tax benefit and schoolkids bonus
(1A)
This clause applies in relation to working out eligibility for, and the rate of, family tax benefit and schoolkids bonus.
History
Sch 3 clause 3(1A) inserted by No 22 of 2017, s 3 and Sch 1 item 44, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
(1)
For the purposes of this Act (other than Part
4 of Schedule 1), if an individual is a member of a couple, the individual's adjusted taxable income for an income year includes the adjusted taxable income for that year of the individual's partner.
(2)
For the purposes of Part
4 of Schedule 1, if an individual is a member of a couple, the individual's adjusted taxable income for an income year is:
(a)
for the purposes of Subdivision
AA of Division 1 of Part 4 of Schedule 1:
(i)
the individual's adjusted taxable income for that year; or
(ii)
the adjusted taxable income for that year of the individual's partner if it is more than the individual's adjusted taxable income for that year; and
(b)
for the purposes of the other provisions of Part
4 of Schedule 1:
(i)
the individual's adjusted taxable income for that year; or
(ii)
the adjusted taxable income for that year of the individual's partner if it is less than the individual's adjusted taxable income for that year.
History
Sch 3 clause 3 amended by No 63 of 2008, s 3 and Sch 1 item 3, by substituting subclause (2), effective 1 July 2008, applicable in relation to the 2008-09 income year and later income years. Subclause (2) formerly read:
(2)
For the purposes of Part 4 of Schedule 1, an individual's adjusted taxable income for an income year is:
(a)
the individual's adjusted taxable income for that year; or
(b)
the adjusted taxable income for that year of the individual's partner if it is less than the individual's adjusted taxable income for that year.
3AA
Adjusted taxable income of members of a couple - child care subsidy
(1)
This clause applies in relation to working out eligibility for, and the rate of, child care subsidy for the purposes of this Act in relation to a child care decision.
(2)
If an individual is a member of a couple with a TFN determination person on the first Monday (an
applicable Monday
) of any CCS fortnight in an income year, the individual's adjusted taxable income for that year is taken to include:
(a)
if the individual is a member of the same couple on all applicable Mondays in the year - the TFN determination person's adjusted taxable income for that year; or
(b)
in any other case - an amount equal to the percentage of the TFN determination person's adjusted taxable income for that year that corresponds to the percentage of applicable Mondays in that year:
(i)
on which the TFN determination person was a member of that couple; and
(ii)
that was included in a week for which a determination under section 67CD of the Family Assistance Administration Act about the individual's entitlement to be paid CCS or ACCS was made.
History
Sch 3 clause 3AA(2) substituted by No 125 of 2019, s 3 and Sch 1 item 29, effective 16 December 2019 and applicable in relation to the income year beginning on 1 July 2019 and later income years. Sch 3 clause 3AA(2) formerly read:
(2)
If an individual is a member of a couple with a TFN determination person on the first Monday (an
applicable Monday
) of any CCS fortnightto which the child care decision relates in an income year, the individual's adjusted taxable income for that year is taken to include:
(a)
if the individual is a member of the same couple on all applicable Mondays in the year - the TFN determination person's adjusted taxable income for that year; or
(b)
in any other case - an amount equal to the percentage of the TFN determination person's adjusted taxable income for that year that corresponds to the percentage of applicable Mondays in that year on which the TFN determination person was a member of that couple.
Note:
If paragraph (2)(b) applies in relation to a number of different TFN determination persons during an income year, the individual's adjusted taxable income for that year is taken to include the sum of the amounts worked out under that paragraph for each such person.
(3)
This clause is subject to clause
3A.
History
Sch 3 clause 3AA inserted by No 22 of 2017, s 3 and Sch 1 item 45, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
3A
3A
Working out adjusted taxable income in certain cases where individuals cease to be members of a couple
If:
(a)
an individual is a member of a couple with another individual (
partner A
) for a period or periods during an income year but not at the end of the income year; and
(b)
for any period during the income year while the individual was a member of that couple, the Secretary had determined the individual's entitlement to family assistance by way of family tax benefit or child care subsidy on the basis that a particular amount was the individual's adjusted taxable income (the
current ATI amount
); and
(c)
that amount differs from the amount of the individual's adjusted taxable income as finally determined in respect of the income year by the Secretary (the
final ATI amount
); and
(d)
the individual's entitlement to family assistance of that kind, for the total period, or for the total of the periods, that the individual was a member of that couple, would be less if worked out using the final ATI amount than if worked out using the current ATI amount as determined from time to time; and
(e)
if the current ATI amount at any time was based on an estimate provided by the individual and is less than the final ATI amount:
(i)
at the time when the estimate was provided - the individual did not know, and had no reason to suspect, that the estimate was incorrect; and
(ii)
if, after the estimate was provided and before ceasing to be a member of the couple, the individual knew or had reason to suspect that the estimate was incorrect - the individual provided a revised estimate as soon as practicable after knowing or suspecting that the estimate was incorrect;
then, despite the final determination of that adjusted taxable income by the Secretary, the individual's adjusted taxable income during any period during the income year:
(f)
that the individual and partner A were a couple; and
(g)
that a particular current ATI amount applied;
is to be taken to be that particular current ATI amount.
History
Sch 3 clause 3A amended by No 22 of 2017, s 3 and Sch 1 item 46, by substituting "child care subsidy" for "child care benefit" in para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Sch 3 clause 3A inserted by No 45 of 2000, s 3 and Sch 1 item 78. For transitional provisions see note under s 3A.
4
4
Adjusted fringe benefits total
An individual's
adjusted fringe benefits total
for an income year is the amount worked out using the formula:
|
Section 57A employer
fringe benefits total |
+ |
Other employer
fringe benefits total |
|
where:
other employer fringe benefits total
is the amount that is the sum of the following:
(a)
each of the individual's reportable fringe benefits amounts for the income year under section
135P of the
Fringe Benefits Tax Assessment Act 1986;
(b)
each of the individual's reportable fringe benefits amounts for the income year under section
135Q of the
Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the individual's employment by an employer described in section
58 of that Act.
section 57A employer fringe benefits total
is the amount that is the sum of each of the individual's individual quasi-fringe benefits amounts for the income year under section 135Q of the Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the individual's employment by an employer described in section 57A of that Act.
History
Sch 3 clause 4 substituted by No 55 of 2016, s 3 and Sch 15 item 1, effective 1 January 2017. No 55 of 2016, s 3 and Sch 15 item 5 contains the following application provision:
5 Application provisions
Family tax benefit
(1)
The amendments apply in relation to working out the rate of family tax benefit under the A New Tax System (Family Assistance) Act 1999 for days on or after the commencement of this item.
Child care benefit
(2)
The amendments apply in relation to working out the rate of child care benefit under the A New Tax System (Family Assistance) Act 1999 for days on or after the first Monday occurring on or after the commencement of this item.
Stillborn baby payment
(3)
The amendments apply in relation to working out an individual's eligibility for stillborn baby payment under the A New Tax System (Family Assistance) Act 1999 for a child delivered on or after the commencement of this item.
…
Sch 3 clause 4 formerly read:
4 Adjusted fringe benefits total
4
An individual's
adjusted fringe benefits total
for an income year is the amount worked out using the formula:
Reportable fringe benefits total × (1 − FBT rate) |
where:
FBT rate
is the rate of tax set by the Fringe Benefits Tax Act 1986 for the FBT year (as defined in the Fringe Benefits Tax Assessment Act 1986) beginning on the 1 April just before the start of the income year.
reportable fringe benefits total
is the amount that the Secretary is satisfied is the individual's reportable fringe benefits total (as defined in the Fringe Benefits Tax Assessment Act 1986) for the income year.
Sch 3 clause 4 substituted by No 63 of 2008, s 3 and Sch 6 item 9B, applicable in relation to the 2008-09 income year and later income years. Clause 4 formerly read:
4 Reportable fringe benefits total
4
An individual's
reportable fringe benefits total
for an income year for an individual who is an employee (for the purposes of the Fringe Benefits Tax Assessment Act 1986, whether it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986) means the employee's reportable fringe benefits total (as defined in the Fringe Benefits Tax Assessment Act 1986) for the income year.
Sch 3 clause 4 substituted by No 146 of 2006, s 3 and Sch 2 item 2, applicable in relation to the 2008-09 income year and later income years. Clause 4 formerly read:
4 Adjusted fringe benefits total
4
An individual's
adjusted fringe benefits total
for an income year is the amount worked out using the formula:
Reportable fringe benefits total × (1 − FBT rate) |
where:
FBT rate
is the rate of tax set by the Fringe Benefits Tax Act 1986 for the FBT year (as defined in the Fringe Benefits Tax Assessment Act 1986) beginning on the 1 April just before the start of the income year.
reportable fringe benefits total
is the amount that the Secretary is satisfied is the individual's reportable fringe benefits total (as defined in the Fringe Benefits Tax Assessment Act 1986) for the income year.
5
Target foreign income
(1)
An individual's
target foreign income
for an income year is:
(a)
the amount of the individual's foreign income (as defined in section 10A of the
Social Security Act 1991) for the income year that is neither:
(i)
taxable income; nor
(ii)
received in the form of a fringe benefit (as defined in the Fringe Benefits Tax Assessment Act 1986, as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986) in relation to the individual as an employee (as defined in the Fringe Benefits Tax Assessment Act 1986) and a year of tax; and
(b)
any amount of income that is not covered by paragraph
(a) that is exempt from tax under section
23AF or
23AG of the
Income Tax Assessment Act 1936, reduced (but not below nil) by the total amount of losses and outgoings (except capital losses and outgoings) incurred by the individual in deriving that exempt income.
(2)
If it is necessary, for the purposes of this Act, to work out an amount of foreign income expressed in a foreign currency received in an income year, the amount in Australian currency is to be worked out using the market exchange rate for 1 July in that income year.
(3)
If there is no market exchange rate for 1 July in the income year (for example, because of a national public holiday), the market exchange rate to be used is the market exchange rate that applied on the last working day immediately before that 1 July.
(4)
For the purposes of this clause, the appropriate market exchange rate on a particular day for a foreign currency is:
(a)
if there is an on-demand airmail buying rate for the currency available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use that rate - that rate; or
(b)
in any other case:
(i)
if there is another rate of exchange for the currency, or there are other rates of exchange for the currency, available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use the other rate or one of the other rates - the rate so determined; or
(ii)
otherwise - a rate of exchange for the currency available from another source at the start of business in Sydney on that day that the Secretary determines it is appropriate to use.
History
Sch 3 clause 5 substituted by No 146 of 2006, s 3 and Sch 2 item 2, applicable in relation to the 2008-09 income year and later income years. Sch 3 clause 5 formerly read:
5 Target foreign income
(1)
An individual's
target foreign income
for an income year is the amount of the individual's foreign income (as defined in section 10A of the Social Security Act 1991) for the income year that is not:
(a)
taxable income; or
(b)
received in the form of a fringe benefit (as defined in the Fringe Benefits Tax Assessment Act 1986, as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986) in relation to the individual as an employee (as defined in the Fringe Benefits Tax Assessment Act 1986) and a year of tax.
(2)
If it is necessary, for the purposes of this Schedule, to work out an amount of foreign income expressed in a foreign currency received in an income year, the amount in Australian currency is to be worked out using the market exchange rate for 1 July in that income year.
(3)
If there is no market exchange rate for 1 July in the income year (for example, because of a national public holiday), the market exchange rate to be used is the market exchange rate that applied on the last working day immediately before that 1 July.
(4)
For the purposes of this clause, the appropriate market exchange rate on a particular day for a foreign currency is:
(a)
if there is an on-demand airmail buying rate for the currency available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use that rate - that rate; or
(b)
in any other case:
(i)
if there is another rate of exchange for the currency, or there are other rates of exchange for the currency, available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use the other rate or one of the other rates - the rate so determined; or
(ii)
otherwise - a rate of exchange for the currency available from another source at the start of business in Sydney on that day that the Secretary determines it is appropriate to use.
Sch 3 clause 5(4) substituted by No 30 of 2003, s 3 and Sch 2 item 13, effective 15 April 2003. Clause 5(4) formerly read:
(4) For the purposes of this clause, the market exchange rate of a foreign currency is the on-demand airmail buying rate for that currency available at the Commonwealth Bank of Australia.
6
6
Net rental property loss
(Repealed by No 27 of 2009)
History
Sch 3 clause 6 repealed by No 27 of 2009, s 3 and Sch 3 item 21, applicable in relation to income years starting on or after 1 July 2009. [
Note:
No 27 of 2009, s 3 and Sch 3 item 102(2), states that the amendments do not apply in relation to "a claim for baby bonus (within the meaning of the A New Tax System (Family Assistance) Act 1999) if an estimate contained in the claim is for a period beginning before 1 July 2009".] Clause 6 formerly read:
6 Net rental property loss
6
The
net rental property
loss of an individual for an income year is:
(a)
if the expenses incurred by the individual on rental property during that year exceed the individual's gross rental property income for that year - the amount by which those expenses exceed that gross rental property income; or
(b)
if the expenses incurred by the individual on rental property during that year do not exceed the individual's gross rental property income for that year - nil.
7
7
Tax free pension or benefit
For the purposes of this Schedule, the following payments received in an income year are tax free pensions or benefits for that year:
(a)
a disability support pension under Part 2.3 of the
Social Security Act 1991;
(b)
(Repealed by No 26 of 2018)
(c)
a carer payment under Part 2.5 of the
Social Security Act 1991;
(d)
a pension under Part II of the
Veterans' Entitlements Act 1986 payable to a veteran;
(da)
a pension under Part IV of the
Veterans' Entitlements Act 1986 payable to a member of the Forces or a member of a Peacekeeping Force;
(e)
an invalidity service pension under Division 4 of Part III of the
Veterans' Entitlements Act 1986;
(f)
a partner service pension under Division 5 of Part III of the
Veterans' Entitlements Act 1986;
(g)
a pension under Part II of the
Veterans' Entitlements Act 1986 payable to the widow or widower of a deceased veteran;
(ga)
a pension under Part IV of the
Veterans' Entitlements Act 1986 payable to the widow or widower of a deceased member of the Forces or the widow or widower of a deceased member of a Peacekeeping Force;
(h)
income support supplement under Part IIIA of the
Veterans' Entitlements Act 1986;
(haaa)
a veteran payment under an instrument made under Part IIIAA of the
Veterans' Entitlements Act 1986;
(ha)
a Special Rate Disability Pension under Part 6 of Chapter 4 of the
Military Rehabilitation and Compensation Act 2004;
(haa)
(Repealed by No 142 of 2021)
(hb)
a payment of compensation under section 68, 71 or 75 of the
Military Rehabilitation and Compensation Act 2004;
(hc)
a payment of the weekly amount mentioned in paragraph 234(1)(b) of the
Military Rehabilitation and Compensation Act 2004 (including a reduced weekly amount because of a choice under section 236 of that Act) or of a lump sum mentioned in subsection 236(5) of that Act;
to the extent to which the payment:
(i)
is exempt from income tax; and
(j)
is not a payment by way of bereavement payment, pharmaceutical allowance, rent assistance, language, literacy and numeracy supplement, remote area allowance or energy supplement; and
(k)
if the payment is a payment under the
Social Security Act 1991 - does not include tax-exempt pension supplement (within the meaning of subsection 20A(6) of that Act); and
(l)
if the payment is a payment under the
Veterans' Entitlements Act 1986 - does not include tax-exempt pension supplement (within the meaning of subsection 5GA(5) of that Act).
[
CCH Note:
Sch 3 clause 7 will be amended by No 17 of 2025, s 3 and Sch 8 item 15, by inserting para (haa), effective 1 July 2026. Para (haa) wil read:
(haa)
a payment of an Additional Disablement Amount under Division 3A of Part 7 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004;
]
History
Sch 3 clause 7 amended by No 142 of 2021, s 3 and Sch 1 item 1, by repealing para (haa), effective 1 January 2022. No 142 of 2021, s 3 and Sch 1 item 1 contains the following saving provision:
2 Saving provision
2
Paragraph 7(haa) of Schedule 3 to the A New Tax System (Family Assistance) Act 1999, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a payment of Defence Force Income Support Allowance under Part VIIAB of the Veterans' Entitlements Act 1986 made before, on or after that commencement.
Para (haa) formerly read:
(haa)
Defence Force Income Support Allowance under Part VIIAB of the Veterans' Entitlements Act 1986;
Sch 3 clause 7 amended by No 26 of 2018, s 3 and Sch 3 item 1, by repealing para (b), effective 20 March 2020. No 26 of 2018, s 3 and Sch 3 item 99 contains the following saving provision:
99 Saving provision -
A New Tax System (Family Assistance) Act 1999
99
Despite the amendments made by this Schedule, paragraph 7(b) of Schedule 3 to the A New Tax System (Family Assistance) Act 1999, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a payment of wife pension under Part 2.4 of the Social Security Act 1991 before, on or after that commencement.
Para (b) formerly read:
(b)
a wife pension under Part 2.4 of the Social Security Act 1991;
Sch 3 clause 7 will be amended by No 17 of 2018, s 3 and Sch 2 item 34, by inserting para (haaa), effective 1 May 2018.
Sch 3 clause 7 amended by No 122 of 2014, s 3 and Sch 1 item 184, by substituting "energy supplement" for "clean energy supplement" in para (j), effective 20 September 2014. For application and transitional provision, see note under Sch 1 clause 24HA.
Sch 3 clause 7 amended by No 99 of 2013, s 3 and Sch 3 item 17, by substituting para (hc), applicable on and after 1 July 2013 as if a reference to a lump sum mentioned in subsection 236(5) of the Military Rehabilitation and Compensation Act 2004 included a reference to an old lump sum. Para (hc) formerly read:
(hc)
a payment of compensation mentioned in paragraph 234(1)(b) of the Military Rehabilitation and Compensation Act 2004;
Sch 3 clause 7 amended by No 141 of 2011, s 3 and Sch 10 item 1, by substituting ", remote area allowance or clean energy supplement" for "or remote area allowance" in para (j), effective 14 May 2012.
Sch 3 clause 7 amended by No 53 of 2011, s 3 and Sch 5 item 18, by inserting paras (k) and (l) at the end, effective 1 July 2011.
Sch 3 clause 7 amended by No 100 of 2005, s 3 and Sch 1 item 6, by renumbering para (ha)† (†second occurring) as para (haa), effective 6 July 2005.
Sch 3 clause 7 amended by No 100 of 2004, s 3 and Sch 2 item 30, by inserting para (ha)† (†second occurring), effective 20 September 2004.
Sch 3 clause 7 amended by No 52 of 2004, s 3 and Sch 3 item 8, by inserting paras (ha), (hb) and (hc) after para (h), effective 1 July 2004.
Sch 3 clause 7 amended by No 35 of 2003, s 3 and Sch 2 item 1A, by inserting ", language, literacy and numeracy supplement" after "rent assistance" in para (j), effective 20 September 2003.
Sch 3 clause 7 amended by No 30 of 2003, s 3 and Sch 2 items 78 and 79, by inserting paras (da) and (ga), effective 1 July 2000.
8
Deductible child maintenance expenditure
(1)
Deductible child maintenance expenditure.
For the purposes of this Schedule, if an individual incurs an amount of child maintenance expenditure during an income year, 100% of the amount of the expenditure is the
individual's deductible child maintenance expenditure
in respect of that year.
History
Subclause 8(1) amended by No 75 of 2001, s 3 and Sch 4 item 1, by substituting "100%" for "50%", effective 1 July 2001.
(2)
Child maintenance expenditure.
For the purposes of this clause, an individual incurs
child maintenance expenditure
if:
(a)
the individual (the
payer
) pays a payment (either one-off or periodic) or provides benefits; and
(b)
the payment or benefits are paid or provided in respect of the payer's natural, adopted or relationship child; and
(c)
the payment or benefits are paid or provided to another individual other than the payer's partner (if any) for the maintenance of the child.
History
Sch 3 clause 8(2) amended by No 38 of 2010, s 3 and Sch 7 item 7, by substituting "payer's natural, adopted or relationship child" for "payer's natural or adopted child" in para (b), effective 14 April 2010.
Sch 3 clause 8(2) amended by No 30 of 2003, s 3 and Sch 2 items 80 to 82, by omitting ", or if the payer is a member of a couple - the payer's partner," after "(the
payer
)" in para (a), omitting ", or the partner's (if any)," after "the payer's" in para (b) and substituting "the payer's partner (if any)" for "the payer, or the partner (if any),", effective 1 July 2000.
(3)
Amount of child maintenance expenditure.
For the purposes of this clause, if an individual incurs child maintenance expenditure, the amount of the child maintenance expenditure incurred by the individual is the amount of the payment paid or the value of the benefits to the individual who provided them.
(4)
Value of a benefit provided
For the purposes of subclause (3), the
value of a benefit
, in relation to the individual providing the benefit, has the meaning set out in subclauses (5) and (6).
(5)
Value of benefit where provider is a party to a child support agreement.
If:
(a)
an individual providing a benefit is a party to a child support agreement under the
Child Support (Assessment) Act 1989; and
(b)
the agreement contains:
(i)
non-periodic payment provisions (within the meaning of that Act) under which the individual is providing child support to another individual for a child; and
(ii)
a statement that the annual rate of child support payable under any relevant administrative assessment is to be reduced by a specified amount that represents an annual value of the child support to be provided; and
(c)
the individual provides the support;
the value of the benefit provided by the individual is the specified amount.
History
Sch 3 clause 8(5) amended by No 146 of 2006, s 3 and Sch 5 item 30, by substituting para (b)(i) and (ii), effective 1 July 2008. Para (b)(i) and (ii) formerly read:
(i)
provisions under which the individual is providing child support to an individual for a child otherwise than in the form of a periodic payment; and
(ii)
a statement of the annual value of a specified amount that the child support has; and
(6)
Value of benefit where provider is not a party to a child support agreement.
If an individual providing a benefit is not a party to a child support agreement under the Child Support (Assessment) Act 1989, the value of the benefit provided by the individual is the cost of the benefit to the individual.
Schedule 4 - Indexation and adjustment of amounts
Note:
See section 85.
History
Sch 4 (heading) note amended by No 63 of 2008, s 3 and Sch 1 item 4, by substituting "85" for "75" in the note, effective 1 July 2008.
Part 1 - Preliminary
1
1
Analysis of Schedule
This Schedule provides for:
(a)
the indexation, in line with CPI (Consumer Price Index) increases, of the amounts in column 1 of the table at the end of clause
3; and
(c)
the adjustment of other amounts in line with the increases in the amounts indexed under the
Social Security Act 1991.
2
2
Indexed and adjusted amounts
The following table sets out:
(a)
each monetary amount that is to be indexed or adjusted under this Schedule; and
(b)
the abbreviation used in this Schedule for referring to that amount; and
(c)
the provision or provisions in which that amount is to be found.
Indexed and adjusted amounts
|
|
Column 1
|
Column 2
|
Column 3
|
|
Description of amount
|
Abbreviation
|
Provisions in which amount specified
|
1 |
FTB child rate (Part A - Method 1) |
FTB child rate (A1) |
[Schedule 1 - subclause 7(1) - table - column 2 - all amounts] |
2 |
Reduction in FTB child rate (Part A - Method 1) |
Reduction in FTB child rate (A1) |
[Schedule 1 - subclauses 7(2) and (3) - all amounts] |
3 |
(Repealed by No 50 of 2011) |
|
|
4 |
Rent threshold rate for rent assistance for family tax benefit (Part A - Methods 1 and 3) |
FTB RA rent threshold (A1 and A3) |
[Schedule 1 - subparagraphs 38C(1)(f)(i), (ii), (iii) and (iv)]
[Schedule 1 - subparagraphs 38C(1)(fa)(i), (ii), (iii) and (iv)]
[Schedule 1 - clause 38D - table - column 2 - all amounts]
[Schedule 1 - clause 38E - table - column 2 - all amounts] |
5 |
Maximum rent assistance for family tax benefit (Part A - Methods 1 and 3) |
FTB RA maximum (A1 and A3) |
[Schedule 1 - clause 38D - table - column 3 - all amounts]
[Schedule 1 - clause 38E - table - column 3 - all amounts] |
6 |
FTB child rate (Part A - Method 2) |
FTB child rate (A2) |
[Schedule 1 - subclause 26(2)] |
7 |
Reduction in FTB child rate (Part A - Method 2) |
Reduction in FTB child rate (A2) |
[Schedule 1 - subclauses 26(3) and (4) - all amounts] |
7A |
Newborn supplement for family tax benefit (Part A) |
newborn supplement |
[Schedule 1 - paragraphs 35B(1)(a), (b), (c) and (d) and subclauses 35B(2), (3) and (4) - the dollar amount in the formula] |
7B |
Upfront payment of family tax benefit |
newborn upfront payment |
[subsections 58AA(1) and (1A)] |
8 |
Multiple birth allowance for family tax benefit (Part A) |
FTB MBA (A) |
[Schedule 1 - clause 37 - paragraphs (a) and (b)] |
8A |
FTB gross supplement amount for family tax benefit (Part A) |
FTB gross supplement amount (A) |
[Schedule 1 - subclause 38A(3)] |
8B |
(Repealed by No 122 of 2014) |
|
|
9 |
Standard rate of family tax benefit (Part B) |
FTB standard rate (B) |
[Schedule 1 - clause 30 - table - column 2 - all amounts] |
9A |
FTB (B) gross supplement amount for family taxbenefit (Part B) |
FTB gross supplement amount (B) |
[Schedule 1 - subclause 31A(2)] |
9B |
(Repealed by No 122 of 2014) |
|
|
10 |
Standard rate of family tax benefit payable to an approved care organisation |
FTB standard ACO rate |
[subsection 58(2A)] |
10A |
(Repealed by No 122 of 2014) |
|
|
11 |
Basic higher income free area for family tax benefit (Part A) |
FTB basic HIFA (A) |
[Schedule 1 - clause 2 - table - column 1] |
12 |
(Repealed by No 122 of 2014) |
|
|
13 |
Income free area for family tax benefit (Part A - Methods 1 and 3) |
FTB free area (A1 and A3) |
[Schedule 1 - clause 38N] |
14 |
Income free area for family tax benefit (Part B) |
FTB free area (B) |
[Schedule 1 - clause 33] |
14A |
(Repealed by No 14 of 2014) |
|
|
15 |
Standard basic maintenance income free area for family tax benefit (Part A - Method 1) |
FTB basic MIFA (A1) |
[Schedule 1 - clause 22 - table - column 2 - items 1 and 3] |
16 |
Double basic maintenance income free area for family tax benefit (Part A - Method 1) |
FTB double basic MIFA (A1) |
[Schedule 1 - clause 22 - table - column 2 - item 2] |
17 |
Additional maintenance income free area for family tax benefit (Part A - Method 1) |
FTB additional MIFA (A1) |
[Schedule 1 - clause 22 - table - column 3 - all amounts] |
17AA |
Income limit for family tax benefit (Part B) |
FTB income limit (B) |
[Schedule 1 - subclause 28B(1)] |
17A-17AAA |
(Repealed by No 50 of 2012) |
|
|
17AB |
(Repealed by No 96 of 2014) |
|
|
17AC |
(Repealed by No 96 of 2014) |
|
|
17AD |
Income limit for stillborn baby payment |
stillborn baby payment income limit |
[paragraph 36(1)(e)] |
17AE |
(Repealed by No 70 of 2013) |
|
|
17B |
(Repealed by No 49 of 2012) |
|
|
18 |
Lower income (base rate) threshold for CCS |
CCS lower income (base rate) threshold |
subclause 3(4) of Schedule 2 definition of
lower income (base rate) threshold
|
18A |
Lower income (other rate) threshold for CCS |
CCS lower income (other rate) threshold |
subclause 3A(6) of Schedule 2 definition of
lower income (other rate) threshold
|
19 |
CCS hourly rate cap |
CCS hourly rate cap |
subclause 2(3) of Schedule 2 |
20 |
(Repealed by No 86 of 2021) |
|
|
20A-22 |
(Repealed by No 22 of 2017) |
|
|
History
Sch 4 cl 2 amended by No 66 of 2022, s 3 and Sch 1 item 19, by substituting table items 18 and 18A for table item 18, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Table item 18 formerly read:
18 |
Lower income threshold for CCS |
CCS lower income threshold |
subclause 3(4) of Schedule 2 definition of
lower income threshold
|
Sch 4 cl 2 amended by No 86 of 2021, s 3 and Sch 1 item 14, by repealing table item 20, effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Table item 20 formerly read:
20 |
Annual cap for CCS |
CCS annual cap |
subclause 1(2) of Schedule 2 |
Sch 4 cl 2 amended by No 22 of 2017, s 3 and Sch 1 item 47, by substituting table items 18 to 20 for table items 18 to 22, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Table items 18 to 22 formerly read:
18 |
Standard hourly rate of child care benefit for care other than: (a) non-standard hours family day care; or (b) non-standard hours in-home care; or (c) part-time family day care; or (d) part-time in-home care |
CCB standard hourly rate |
[Schedule 2 - subclause 4(1) - table - item 1] |
19 |
Lower income threshold for child care benefit |
CCB lower income threshold |
[Schedule 2 - subclause 6(2)] |
20 |
Upper income threshold for child care benefit |
CCB upper income threshold |
[Schedule 2 - subclause 6(3)] |
20A |
Multiple child loadings for child care benefit |
CCB multiple child loadings |
[Schedule 2 - subclause 11(1) - table - items 3 and 5 - both amounts expressed as dollars] |
21 |
Minimum hourly amount for child care benefit |
CCB minimum hourly amount |
[subsection 83(1)] |
22 |
Child care rebate limit |
CCR limit |
[section 84F] |
Sch 4 cl 2 amended by No 36 of 2018, s 3 and Sch 2 items 10-12, by substituting "subclause 7(1)" for "clause 7" in table item 1 and inserting table items 2 and 7, effective 1 July 2018. For application provision, see note under s 61A.
Sch 4 cl 2 amended by No 96 of 2014, s 3 and Sch 9 item 13, by repealing table items 17AB and 17AC, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. Table items 17AB and 17AC formerly read:
17AB |
primary school amount for schoolkids bonus |
PSA for schoolkids bonus |
[subsection 65A(1)] |
17AC |
secondary school amount for schoolkids bonus |
SSA for schoolkids bonus |
[subsection 65A(2)] |
Sch 4 cl 2 amended by No 17 of 2016, s 3 and Sch 2 item 6, by repealing table item 7, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2016. Table item 7 formerly read:
7 |
Large family supplement formula component for family tax benefit (Part A) |
FTB LFS (A) |
[Schedule 1 - clause 35 - the amount in the formula] |
Sch 4 cl 2 amended by No 122 of 2014, s 3 and Sch 9 item 7, by repealing table item 12, effective 1 July 2015. Table item 12 formerly read:
12 |
Additional higher income free area for family tax benefit (Part A) |
FTB additional HIFA (A) |
[Schedule 1 - clause 2 - table - column 2] |
Sch 4 cl 2 amended by No 122 of 2014, s 3 and Sch 1 item 185, by repealing table items 8B, 9B and 10A, effective 20 September 2014. Table items 8B, 9B and 10A formerly read:
8B |
FTB clean energy child amount for family tax benefit (Part A) |
FTB clean energy child amount |
[Schedule 1 - subclause 38AA(2) - all FTB clean energy child amounts]
[Schedule 1 - subclause 38AF(2) - the FTB clean energy child amount] |
9B |
Clean energy supplement (Part B) for family tax benefit (Part B) |
Clean energy supplement (Part B) |
[Schedule 1 - subclause 31B(2) - all clean energy supplement (Part B) amounts] |
10A |
Clean energy supplement payable to an approved care organisation |
ACO clean energy supplement |
[subsection 58(2B)] |
Sch 4 cl 2 amended by No 98 of 2012, s 3 and Sch 3 item 22, by substituting "subclause 38AF(2) - the FTB clean energy child amount" for "subclause 38AF(2) - all FTB clean energy child amounts" in table item 8B, applicable in relation to the indexation day that is 1 July 2014 and all later indexation days.
Sch 4 cl 2 amended by No 141 of 2011, s 3 and Sch 2 items 29, 30 and 39, by inserting table items 8B, 9B and 10A, applicable in relation to the indexation day that is 1 July 2014 and all later indexation days.
Sch 4 cl 2 amended by No 14 of 2014, s 3 and Sch 3 item 28, by repealing table item 14A, effective 1 May 2014. Table item 14A formerly read:
14A |
Child income cut-out amount |
cut-out amount |
[subsections 22A(2) and 35(3)] |
Sch 4 cl 2 amended by No 14 of 2014, s 3 and Sch 12 item 84, by substituting "subsections 58AA(1) and (1A)" for "subsection 58AA(1)" in table item 7B, effective 1 March 2014.
Sch 4 cl 2 amended by No 70 of 2013, s 3 and Sch 2A items 7 and 25, by inserting table items 7A and 7B, substituting table item 17AD and repealing table item 17AE, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A.
Table items 17AD and 17AE formerly read:
17AD |
Baby bonus |
baby bonus |
[paragraphs 66(1)(a), (b), (c), (d) and (e) and subsections 66(2), (3) and (4)] |
17AE |
Income limit for baby bonus |
baby bonus income limit |
[paragraphs 36(2)(e), (3)(f), (4)(d) and (5)(e)] |
Sch 4 cl 2 amended by No 70 of 2013, s 3 and Sch 1 item 2, by substituting "paragraphs 66(1)(a), (b), (c), (d) and (e) and subsections 66(2), (3) and (4)" for "subsection 66(1)" in table item 17AD, effective 1 July 2013.
Sch 4 cl 2 amended by No 98 of 2012, s 3 and Sch 3 item 13, by omitting "-all amounts" after "subclause 26(2)" from table item 6, effective 1 January 2013. For application provisions, see note under s 22(4).
Sch 4 cl 2 amended by No 49 of 2012, s 3 and Sch 1 item 13, by repealing table item 17B, effective 1 July 2012. For transitional and application provisions see note under s 61B.
Table item 17B formerly read:
17B |
Maternity immunisation allowance |
MIA |
[section 67] |
Sch 4 cl 2 amended by No 50 of 2012, s 3 and Sch 2 item 11, by substituting table items 17AB to 17AE for table items 17A and 17AAA, effective 27 May 2012. Table items 17A and 17AAA formerly read:
17A |
Baby bonus |
baby bonus |
[subsection 66(1)] |
17AAA |
Income limit for baby bonus |
baby bonus income limit |
[paragraphs 36(2)(e), (3)(f), (4)(d) and (5)(e)] |
Sch 4 cl 2 amended by No 141 of 2011, s 3 and Sch 2 item 38, by substituting table item 10, effective 14 May 2012. Table item 10 formerly read:
10 |
Rate of family tax benefit payable to an approved care organisation |
FTB ACO rate |
[subsection 58(2)] |
Sch 4 cl 2 amended by No 50 of 2011, s 3 and Sch 2 item 11, by substituting table item 1 for table items 1 to 3, effective 1 January 2012. Table item 1 formerly read:
1 |
FTB child rate for child under 13 years of age (Part A - Method 1) |
FTB under 13 child rate (A1) |
[Schedule 1 - clause 7 - table - item 1] |
Sch 4 cl 2 amended by No 50 of 2009, s 3 and Sch 1 item 8, by substituting table item 22, effective 24 June 2009. Table item 22 formerly read:
22 ... Child care tax rebate limit ... CCTR limit ... [section 84F]
Sch 4 cl 2 amended by No 63 of 2008, s 3 and Sch 2 item 14, by inserting table item 17AAA, effective 1 January 2009.
Sch 4 cl 2 amended by No 53 of 2008, s 3 and Sch 1 item 11, by substituting table item 21, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Table item 21 formerly read:
21 ... Minimum hourly rate for child care benefit ... CCB minimum hourly rate ... [Schedule 2 - clause 12 - the numerator in the formula]
Sch 4 cl 2 amended by No 63 of 2008, s 3 and Sch 1 item 5, by inserting table item 17AA, effective 1 July 2008.
Sch 4 cl 2 amended by No 113 of 2007, s 3 and Sch 1 item 9, by inserting table item 22, effective 1 July 2007.
Sch 4 cl 2 amended by No 82 of 2007, s 3 and Sch 6 item 23, by substituting table item 17A, applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
Table item 17A formerly read:
17A ... Maternity payment ... MAT ... [subsection 66(1)]
Sch 4 cl 2 amended by No 146 of 2006, s 3 and Sch 8 items 89 and 90, by substituting table items 4, 5 and 13, effective 1 July 2008. Items 4, 5, and 13 formerly read:
4 |
Maximum rent assistance for family tax benefit (Part A - Method 1) |
FTB RA maximum (A1) |
[Schedule 1 - clause 14 - table - column 3 - all amounts]
[Schedule 1 - clause 14A - table - column 3 - all amounts] |
5 |
Rent threshold rate for rent assistance for family tax benefit (Part A - Method 1) |
FTB RA rent threshold (A1) |
[Schedule 1 - subparagraphs 13(1)(f)(i), (ii), (iii) and (iv)]
[Schedule 1 - subparagraphs 13(1)(fa)(i), (ii), (iii) and (iv)]
[Schedule 1 - clause 14 - table - column 2 - all amounts]
[Schedule 1 - clause 14A - table - column 2 - all amounts] |
13 |
Income free area for family tax benefit (Part A - Method 1) |
FTB free area (A1) |
[Schedule 1 - clause 19] |
Sch 4 cl 2 amended by No 29 of 2005, s 3 and Sch 2 item 3, by inserting table item 14A, applicable in relation to family tax benefit for the 2006-2007 income year or a later income year.
Sch 4 cl 2 amended by No 29 of 2005, s 3 and Sch 1 item 4, by inserting table item 9A, applicable in relation to family tax benefit for the 2005-2006 income year, 2006-2007 income year or a later income year.
Sch 4 cl 2 amended by No 59 of 2004, s 3 and Sch 2 item 10, by inserting table items 17A and 17B, effective 1 July 2004.
Sch 4 cl 2 amended by No 59 of 2004, s 3 and Sch 1 item 4, by inserting table item 8A, applicable in relation to family tax benefit for the 2004-2005 income year or a later income year.
Sch 4 cl 2 amended by No 138 of 2000.
Sch 4 cl 2 amended by No 45 of 2000. For transitional provisions see note under S 3A. Table items 4 and 5 formerly read:
4 |
Maximum rent assistance for family tax benefit (Part A - Method 1) |
FTB RA maximum (A1) |
[Schedule 1 - clause 14 - table - column 3 - all amounts] |
5 |
Rent threshold rate for rent assistance for FTB (Part A - Method 1) |
FTB RA rent threshold (A1) |
[Schedule 1 - subparagraphs 13(1)(f)(i), (ii) and (iii)]
[Schedule 1 - clause 14 - table - column 2 - all amounts] |
Sch 4 cl 2, table item 20A inserted by No 83 of 1999, s 3 and Sch 2 item 36, effective 1 July 2000.
Part 2 - Indexation
3
CPI Indexation Table
(1)
An amount referred to in the following table is to be indexed under this Part on each indexation day for the amount, using the reference quarter and base quarter for the amount and indexation day and rounding off to the nearest multiple of the rounding amount:
CPI indexation
|
|
Column 1
Amount
|
Column 2
Indexation day(s)
|
Column 3
Reference quarter (most recent before indexation day)
|
Column 4
Base quarter
|
Column 5
Rounding base
|
1 |
FTB child rate (A1) and reduction in FTB child rate (A1) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$3.65 |
2-3 |
(Repealed by No 50 of 2011) |
|
|
|
|
4 |
FTB RA maximum (A1 and A3) |
(a) 20 March
(b) 20 September |
(a) December
(b) June |
highest June or December quarter before reference quarter (but not earlier than June quarter 1979) |
$3.65 |
5 |
FTB RA rent threshold (A1 and A3) |
(a) 20 March
(b) 20 September |
(a) December
(b) June |
highest June or December quarter before reference quarter (but not earlier than June quarter 1979) |
$3.65 |
6 |
FTB child rate (A2) and reduction in FTB child rate (A2) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$3.65 |
7 |
(Repealed by No 17 of 2016) |
|
|
|
|
7A |
newborn supplement |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2012) |
$0.91 |
7B |
newborn upfront payment |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2012) |
$1.00 |
8 |
FTB MBA (A) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$3.65 |
8A |
FTB gross supplement amount (A) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2002) |
$3.65 |
8B |
(Repealed by No 122 of 2014) |
|
|
|
|
9 |
FTB standard rate (B) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$3.65 |
9A |
FTB gross supplement amount (B) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2004) |
$3.65 |
9B |
(Repealed by No 122 of 2014) |
|
|
|
|
10 |
FTB standard ACO rate |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$3.65 |
10A |
(Repealed by No 122 of 2014) |
|
|
|
|
11 |
FTB basic HIFA (A) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$73.00 |
12 |
(Repealed by No 122 of 2014) |
|
|
|
|
13 |
FTB free area (A1 and A3) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2005) |
$73.00 |
14 |
FTB free area (B) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2003) |
$73.00 |
14A |
(Repealed by No 14 of 2014) |
|
|
|
|
15 |
FTB basic MIFA (A1) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$10.95 |
16 |
FTB double basic MIFA (A1) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$21.90 |
17 |
FTB additional MIFA (A1) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$3.65 |
17AA |
FTB income limit (B) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2007) |
$1.00 |
17A-17AAA |
(Repealed by No 50 of 2012) |
|
|
|
|
17AB |
(Repealed by No 96 of 2014) |
|
|
|
|
17AC |
(Repealed by No 96 of 2014) |
|
|
|
|
17AD |
stillborn baby payment income limit |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2015) |
$1.00 |
17AE |
(Repealed by No 70 of 2013) |
|
|
|
|
17B |
(Repealed by No 49 of 2012) |
|
|
|
|
18 |
CCS lower income (base rate) threshold |
first day of first CCS fortnight of income year |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2015) |
$1.00 |
18A |
CCS lower income (other rate) threshold |
first day of first CCS fortnight of income year |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2015) |
$1.00 |
19 |
CCS hourly rate cap |
first day of first CCS fortnight of income year |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2015) |
$0.01 |
20 |
(Repealed by No 86 of 2021) |
|
|
|
|
20A-22 |
(Repealed 22 of 2017) |
|
|
|
|
History
Sch 4 cl 3(1) amended by No 66 of 2022, s 3 and Sch 1 item 20, by substituting table items 18 and 18A for table item 18, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Table item 18 formerly read:
18 |
CCS lower income threshold |
first day of first CCS fortnight of income year |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2015) |
$1.00 |
Sch 4 cl 3(1) amended by No 86 of 2021, s 3 and Sch 1 item 15, by repealing table item 20, effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Table item 20 formerly read:
20 |
CCS annual cap |
first day of first CCS fortnight of income year |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2015) |
$1.00 |
Sch 4 cl 3(1) amended by No 125 of 2019, s 3 and Sch 1 items 30-32, by substituting "first day of first CCS fortnight of income year" for "1 July" in table items 18 to 20, column 2, effective 16 December 2019.
Sch 4 cl 3(1) amended by No 22 of 2017, s 3 and Sch 1 item 48, by substituting table items 18 to 20 for table items 18 to 22, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Table items 18 to 22 formerly will read:
18 |
CCB standard hourly rate |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$0.01 |
19 |
CCB lower income threshold |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2005) |
$73.00 |
20 |
CCB upper income threshold |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$1.00 |
20A |
CCB multiple child loadings |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$0.01 |
21 |
CCB minimum hourly amount | 1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2007) |
$0.001 |
22 |
CCR limit |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2007) |
$1.00 |
Sch 4 cl 3(1) amended by No 36 of 2018, s 3 and Sch 2 items 13 and 14, by inserting "and reduction in FTB child rate (A1)" after "FTB child rate (A1)" in table item 1 and "and reduction in FTB child rate (A2)" after "FTB child rate (A2)" in table item 6, effective 1 July 2018. For application provision, see note under s 61A.
Sch 4 cl 3(1) amended by No 96 of 2014, s 3 and Sch 9 item 14, by repealing table items 17AB and 17AC, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. Table items 17AB and 17AC formerly read:
17AB |
PSA for schoolkids bonus |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2012) |
$1.00 |
17AC |
SSA for schoolkids bonus |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2012) |
$1.00 |
Sch 4 cl 3(1) amended by No 17 of 2016, s 3 and Sch 2 item 7, by repealing table item 7, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2016. Table item 7 formerly read:
7 |
FTB LFS (A) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$3.65 |
Sch 4 cl 3(1) amended by No 122 of 2014, s 3 and Sch 9 item 8, by repealing table item 12, effective 1 July 2015. Table item 12 formerly read:
12 |
FTB additional HIFA (A) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$73.00 |
Sch 4 cl 3(1) amended by No 122 of 2014, s 3 and Sch 1 item 186, by repealing table items 8B, 9B and 10A, effective 20 September 2014. Table items 8B, 9B and 10A formerly read:
8B |
FTB clean energy child amount |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2012) |
$3.65 |
9B |
Clean energy supplement (Part B) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2012) |
$3.65 |
10A |
ACO clean energy supplement |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2012) |
$3.65 |
Sch 4 cl 3(1) amended by No 141 of 2011, s 3 and Sch 2 items 31, 32, 40 and 41, by inserting table items 8B, 9B and 10A, and substituting "FTB standard ACO rate" for "FTB ACO rate" in table item 10, applicable in relation to the indexation day that is 1 July 2014 and all later indexation days.
Sch 4 cl 3(1) amended by No 14 of 2014, s 3 and Sch 3 item 29, by repealing table item 14A, effective 1 May 2014. Table item 14A formerly read:
14A |
cut-out amount |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2004) |
$1.00 |
Sch 4 cl 3(1) amended by No 70 of 2013, s 3 and Sch 2A items 8 and 26, by inserting table items 7A and 7B, substituting table item 17AD and repealing table item 17AE, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A.
Table item 17AD and 17AE formerly read:
17AD |
baby bonus |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2007) |
$1.00 |
17AE |
baby bonus income limit |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2007) |
$1.00 |
Sch 4 cl 3(1) amended by No 49 of 2012, s 3 and Sch 1 item 14, by repealing table item 17B, effective 1 July 2012. For transitional and application provisions see note under s 61B.
Table item 17B formerly read:
17B |
MIA |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2008) |
$1.00 |
Sch 4 cl 3(1) amended by No 50 of 2012, s 3 and Sch 2 item 12, by substituting table items 17AB to 17AE for table items 17A and 17AAA, applicable in relation to the indexation day that is 1 July 2014 and all later indexation days.
Table items 17A and 17AAA formerly read:
17A |
baby bonus |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2007) |
$1.00 |
17AAA |
baby bonus income limit |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 2007) |
$1.00 |
Sch 4 cl 3(1) amended by No 50 of 2011, s 3 and Sch 2 item 12, by substituting table item 1 for table items 1 to 3, effective 1 January 2012. Table item 1 formerly read:
1 |
FTB under 13 child rate (A1) |
1 July |
December |
highest December quarter before reference quarter (but not earlier than December quarter 1999) |
$3.65 |
Sch 4 cl 3(1) amended by No 60 of 2009, s 3 and Sch 14 item 3, by substituting table item 17B, effective 3 July 2009. The table item formerly read:
17B ... MIA ... (a) 20 March, (b) 20 September ... (a) December, (b) June ... highest June or December quarter before reference quarter (but not earlier than December quarter 2003) ... $0.10.
Sch 4 cl 3(1) amended by No 50 of 2009, s 3 and Sch 1 item 9, by substituting "CCR limit" for "CCTR limit" in table item 22, effective 24 June 2009.
Sch 4 cl 3(1) amended by No 63 of 2008, s 3 and Sch 2 item 15, by inserting table item 17AAA after table item 17A, applicable in relation to the indexation day that is 1 July 2009 and all later indexation days.
Sch 4 cl 3(1) amended by No 53 of 2008, s 3 and Sch 5 item 5, by substituting table item 22, effective 1 July 2008. Table item 22 formerly read:
22 ... CCTR limit ... 1 July ... March ... highest March quarter before reference quarter (but not earlier than March quarter 2008) ... $1.00
Sch 4 cl 3(1) amended by No 53 of 2008, s 3 and Sch 1 item 12, by substituting table item 21, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Table item 21 formerly read:
21 ... CCB minimum hourly rate ... 1 July ... December ...highest December quarter before reference quarter (but not earlier than December quarter 1999) ... $0.001
Sch 4 cl 3(1) amended by No 63 of 2008, s 3 and Sch 2 item 35, by substituting table item 17A, effective 1 July 2008 and applicable in relation to the indexation day that is 1 July 2009 and all later indexation days. Table item 17A formerly read:
17A ... baby bonus ... (a) 20 March (b) 20 December ... (a) December (b) June ... highest June or December quarter before reference quarter (but not earlier than December quarter 2003) ... $1.00
Sch 4 cl 3(1) amended by No 63 of 2008, s 3 and Sch 1 item 6, by inserting table item 17AA, applicable in relation to the indexation day that is 1 July 2009 and all later indexation days.
Sch 3 cl 3(1) amended by No 146 of 2006, s 3 and Sch 8 item 91, by substituting "(A1 and A3)" for "(A1)" in table items 4, 5 and 13, effective 1 July 2008.
Sch 4 cl 3(1) amended by No 113 of 2007, s 3 and Sch 1 item 10, by inserting table item 22, effective 1 July 2007.
Sch 4 cl 3(1) amended by No 82 of 2007, s 3 and Sch 6 item 24, by substituting "baby bonus" for "MAT", applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment ofbaby bonus.
Sch 4 cl 3(1) amended by No 82 of 2006, s 3 and Sch 1 item 2, by substituting "2005" for "1999" in column 4 of table item 13, applicable in relation to family tax benefit for the 2007/2008 income year and later income years. No 82 of 2006, s 3 and Sch 1 item 4 states that the amount referred to in column 1 of item 13 as amended is not to be indexed on 1 July 2006.
Sch 4 cl 3(1) amended by No 29 of 2005, s 3 and Sch 2 item 4, by inserting table item 14A, applicable in relation to family tax benefit for the 2006-2007 income year or a later income year.
Sch 4 cl 3(1) amended by No 29 of 2005, s 3 and Sch 1 item 5, by inserting table item 9A, applicable in relation to family tax benefit for the 2006-2007 income year or a later income year.
Sch 4 cl 3(1) amended by No 59 of 2004, s 3 and Sch 4 item 2, by substituting "2003" for "1999" in table item 14, column 4, applicable in relation to family tax benefit for the 2005-2006 income year or a later income year. No 59 of 2004, s 3 and Sch 4 item 4, contains the following transitional provision:
Transitional
4
The amount referred to in column 1 of item 14 of the table in subclause 3(1) of Schedule 4 to the A New Tax System (Family Assistance) Act 1999 is not to be indexed on 1 July 2004.
Sch 4 cl 3(1) amended by No 59 of 2004, s 3 and Sch 2 item 11, by inserting table items 17A and 17B, effective 1 July 2004.
Sch 4 cl 3(1) amended by No 59 of 2004, s 3 and Sch 1 item 5, by inserting table item 8A, applicable in relation to family tax benefit for the 2004-2005 income year or a later income year.
Sch 4 cl 3, table items 4 and 5 amended by No 45 of 2000. For transitional provisions see note under S 3A.
Sch 4 cl 3(1), table item 20A inserted by No 83 of 1999, s 3 and Sch 2 item 37, effective 1 July 2000.
(2)
Highest quarter.
A reference in the table in subclause (1) to the highest of a group of quarters is a reference to the quarter in that group that has the highest index number.
No indexation of certain FTB rates and reductions on 1 July 2017 and 1 July 2018
(3)
The FTB child rate (A1), the FTB child rate (A2), the reduction to those rates, the FTB standard rate (B) and the FTB standard ACO rate are not to be indexed on 1 July 2017 and 1 July 2018.
History
Sch 4 cl 3(3) amended by No 36 of 2018, s 3 and Sch 2 item 16, by inserting "the reduction to those rates," effective 1 July 2018. For application provision, see note under s 61A.
Sch 4 cl 3(3) substituted by No 33 of 2017, s 3 and Sch 4 item 1, effective 12 April 2017. Sch 4 cl 3(3) formerly read:
(3)
Indexation of FTB gross supplement amount (B) for 2006-2007 income year and later income years.
The first indexation under subclause (1) of the FTB gross supplement amount (B), after the indexation of that amount under clause 3A, is to take place on 1 July 2006.
Sch 4 cl 3(3) inserted by No 29 of 2005, s 3 and Sch 1 item 6, applicable in relation to family tax benefit for the 2006-2007 income year or a later income year.
(4)
(Repealed by No 14 of 2014)
History
Sch 4 cl 3(4) repealed by No 14 of 2014, s 3 and Sch 3 item 30, effective 1 May 2014. Sch 4 cl 3(4) formerly read:
(4)
Indexation of cut-out amount for 2006-2007 income year and later income years.
The first indexation under subclause (1) of the cut-out amount is to take place on 1 July 2006.
History
Sch 4 cl 3(4) inserted by No 29 of 2005, s 3 and Sch 2 item 5, applicable in relation to family tax benefit for the 2006-2007 income year or a later income year.
First indexation of stillborn baby payment income limit
(4A)
The first indexation under subclause (1) of the stillborn baby payment income limit is to take place on 1 July 2017.
History
Sch 4 cl 3(4A) inserted by No 70 of 2013, s 3 and Sch 2A item 27, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A.
(5)
(Repealed by No 22 of 2017)
History
Sch 4 cl 3(5) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(5) formerly read:
(5)
No indexation of CCB standard hourly rate and CCB minimum hourly rate on 1 July 2007
The CCB standard hourly rate and the CCB minimum hourly rate are not to be indexed on 1 July 2007.
Sch 4 cl 3(5) inserted by No 113 of 2007, s 3 and Sch 1 item 11, effective 1 July 2007.
(5A)
(Repealed by No 22 of 2017)
History
Sch 4 cl 3(5A) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(5A) formerly read:
(5A)
First indexation of CCB minimum hourly amount
The first indexation of the CCB minimum hourly amount is to take place on 1 July 2009.
Sch 4 cl 3(5A) inserted by No 53 of 2008, s 3 and Sch 1 item 13, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
(6)
(Repealed by No 22 of 2017)
History
Sch 4 cl 3(6) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(6) formerly read:
(6)
First indexation of CCR limit
The first indexation of the CCR limit is to take place on 1 July 2009.
Sch 4 cl 3(6) amended by No 50 of 2009, s 3 and Sch 1 item 10, by substituting "CCR limit" for "CCTR limit", effective 24 June 2009.
Sch 4 cl 3(6) amended by No 53 of 2008, s 3 and Sch 2 item 4, by substituting "1 July 2009" for "1 July 2008", effective 1 July 2008.
Sch 4 cl 3(6) inserted by No 113 of 2007, s 3 and Sch 1 item 11, effective 1 July 2007.
(6A)
(Repealed by No 22 of 2017)
History
Sch 4 cl 3(6A) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(6A) formerly read:
(6A)
The indexation of the CCR limit that occurred on 1 July 2011 has no effect.
Sch 4 cl 3(6A) inserted by No 96 of 2011 (as amended by No 66 of 2014), s 3 and Sch 1 item 4, effective 15 September 2011.
(6B)
(Repealed by No 22 of 2017)
History
Sch 4 cl 3(6B) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(6B) formerly read:
(6B)
The CCR limit is not to be indexed on 1 July 2012, 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016.
Note:
Indexation of the CCR limit resumes on 1 July 2017.
Sch 4 cl 3(6B) amended by No 66 of 2014, s 3 and Sch 1 items 4 and 5, by substituting ", 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016" for "and 1 July 2013" and "1 July 2017" for "1 July 2014" in the note, effective 1 July 2014.
(6C)
(Repealed by No 22 of 2017)
History
Sch 4 cl 3(6C) repealed by No 22 of 2017, s 3 and Sch 1 item 49, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 4 cl 3(6C) formerly read:
(6C)
For the purposes of working out the indexed amount for the CCR limit on 1 July 2017, the current figure for the CCR limit immediately before that day is taken to be $7,500.
Sch 4 cl 3(6C) inserted by No 66 of 2014, s 3 and Sch 1 item 6, effective 1 July 2014.
Indexation rules for certain income limits for certain years
(7)
The FTB basic HIFA (A) is not to be indexed on 1 July 2019 and 1 July 2020.
History
Sch 4 cl 3(7) substituted by No 168 of 2018, s 3 and Sch 5 item 2, effective 1 July 2019. Sch 4 cl 3(7) formerly read:
No indexation of certain income limits for certain years
(7)
The FTB basic HIFA (A) and the FTB income limit (B) are not to be indexed on 1 July 2009, 1 July 2010 , 1 July 2011, 1 July 2012 and, 1 July 2013, 1 July 2014, 1 July 2015, 1 July 2016, 1 July 2017, 1 July 2018 and 1 July 2019.
Sch 4 cl 3(7) amended by No 55 of 2016, s 3 and Sch 17 item 1, by substituting ", 1 July 2016, 1 July 2017, 1 July 2018 and 1 July 2019" for "and 1 July 2016", effective 16 September 2016.
Sch 4 cl 3(7) amended by No 122 of 2014, s 3 and Sch 9 item 9, by omitting ", the FTB additional HIFA (A)" after "The FTB basic HIFA (A)", effective 1 July 2015.
Sch 4 cl 3(7) amended by No 14 of 2014, s 3 and Sch 9 item 7, by substituting ", 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016" for "and 1 July 2013", effective 31 March 2014.
Sch 4 cl 3(7) amended by No 70 of 2013, s 3 and Sch 2A item 9, by substituting "and the FTB income limit (B)" for ", the FTB income limit (B) and the baby bonus income limit", effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A.
Sch 4 cl 3(7) amended by No 52 of 2011, s 3 and Sch 2 item 1, by substituting ", 1 July 2011, 1 July 2012 and 1 July 2013" for "and 1 July 2011", effective 30 June 2011.
Sch 4 cl 3(7) inserted by No 35 of 2009, s 3 and Sch 2 item 1, effective 30 June 2009.
(7A)
For the purposes of working out the indexed amount for the FTB basic HIFA (A) on 1 July 2021, the current figure for the FTB basic HIFA (A) immediately before that day is taken to be $98,988.
History
Sch 4 cl 3(7A) inserted by No 168 of 2018, s 3 and Sch 5 item 2, effective 1 July 2019.
(7B)
The FTB income limit (B) is not to be indexed on 1 July 2019 and 1 July 2020.
History
Sch 4 cl 3(7B) inserted by No 168 of 2018, s 3 and Sch 5 item 2, effective 1 July 2019.
No indexation of FTB gross supplement amount (A) and (B) for certain years
(8)
The FTB gross supplement amount (A) and the FTB gross supplement amount (B) are not to be indexed on 1 July 2011, 1 July 2012, 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016.
History
Sch 4 cl 3(8) amended by No 14 of 2014, s 3 and Sch 9 item 9, by substituting ", 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016" for "and 1 July 2013", effective 31 March 2014.
Sch 4 cl 3(8) inserted by No 52 of 2011, s 3 and Sch 2 item 2, effective 30 June 2011.
No indexation for CCS lower income (base rate) threshold in 2023
(9)
The CCS lower income (base rate) threshold is not to be indexed on the first day of the first CCS fortnight of the income year starting on 1 July 2023.
History
Sch 4 cl 3(9) inserted by No 66 of 2022, s 3 and Sch 1 item 21, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.
Sch 4 cl 3(9) repealed by No 47 of 2016, s 3 and Sch 5 item 7, effective 6 May 2016. Sch 4 cl 3(9) formerly read:
First indexation of newborn supplement and newborn upfront payment
(9)
The first indexation under subclause (1) of the newborn supplement and the newborn upfront payment is to take place on 1 July 2014.
Sch 4 cl 3(9) substituted by No 70 of 2013, s 3 and Sch 2A item 10, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A. Cl 3(9) formerly read:
No indexation of baby bonus on 1 July 2012 and 1 July 2013
(9)
Baby bonus is not to be indexed on 1 July 2012 and 1 July 2013.
Sch 4 cl 3(9) amended by No 70 of 2013, s 3 and Sch 1 items 3A and 3B, by substituting "and 1 July 2013" for ", 1 July 2013 and 1 July 2014" and repealing the note, effective 1 July 2013. The note formerly read:
Note:
Indexation of baby bonus resumes on 1 July 2015, based on a current figure of $5,000 (see item 6 of Schedule 2 to the Family Assistance and Other Legislation Amendment Act 2012).
Sch 4 cl 3(9) inserted by No 49 of 2012 (as amended by No 70 of 2013), s 3 and Sch 2 item 2, effective 26 May 2012.
3A
3A
One-off 6-month indexation of FTB gross supplement amount (B) for 2005-2006 income year
The FTB gross supplement amount (B) is to be indexed under this Part on the indexation day, using the reference quarter, base quarter and indexation day and rounding off to the nearest multiple of the rounding base, where:
base quarter
means June quarter 2004.
indexation day
means 1 July 2005.
reference quarter
means December quarter 2004.
rounding base
means $3.65.
History
Sch 4 cl 3A inserted by No 29 of 2005, s 3 and Sch 1 item 7, applicable in relation to family tax benefit for the 2005-2006 income year.
4
Indexation of amounts
(1)
If an amount is to be indexed under this Part on an indexation day, this Act has effect as if the indexed amount were substituted for that amount on that day.
(2)
This is how to work out the indexed amount for an amount that is to be indexed under this Part on an indexation day:
Method statement
Step 1.
Use clause 5 to work out the indexation factor for the amount on the indexation day.
Step 2.
Work out the current figure for the amount immediately before the indexation day.
Step 3.
Multiply the current figure by the indexation factor: the result is the
provisional indexed amount
.
Step 4.
Use clause 6 to round off the provisional indexed amount: the result is the indexed amount.
History
Sch 4 cl 4(2) amended by No 60 of 2009, s 3 and Sch 14 item 4, by omitting "(The indexed amount may be increased under clause 7 in certain cases.)" from the end of step 4, effective 30 June 2009.
(3)
(Repealed by No 122 of 2014)
History
Sch 4 cl 4(3) repealed by No 122 of 2014, s 3 and Sch 1 item 187, effective 20 September 2014. Cl 4(3) formerly read:
(3)
This clause does not apply to the following amounts:
(a)
FTB clean energy child amount;
(b)
Clean energy supplement (Part B);
(c)
ACO clean energy supplement.
Note:
See clause 7 for how to index those amounts.
Sch 4 cl 4(3) inserted by No 154 of 2012, s 3 and Sch 6 item 5, effective 17 November 2012.
5
Indexation factor
(1)
Subject to subclauses (2) and (3) and clauses 10 and 11, the indexation factor for an amount that is to be indexed under this Part on an indexation day is:
Index number for most recent reference quarter
Index number for base quarter |
worked out to 3 decimal places.
History
Sch 4 cl 5(1) amended by No 141 of 2011, s 3 and Sch 2 item 44, by inserting "and clauses 10 and 11", effective 14 May 2012.
(2)
If an indexation factor worked out under subclause (1) would, if it were worked out to 4 decimal places, end in a number that is greater than 4, the indexation factor is to be increased by 0.001.
(3)
If an indexation factor worked out under subclauses (1) and (2) would be less than 1, the indexation factor is to be increased to 1.
(4)
Subject to subclause (5), if at any time (whether before or after the commencement of this clause), the Australian Statistician publishes an index number for a quarter in substitution for an index number previously published by the Australian Statistician for that quarter, the publication of the later index number is to be disregarded for the purposes of this clause.
(5)
If at any time (whether before or after the commencement of this clause) the Australian Statistician changes the index reference period for the Consumer Price Index, regard is to be had, for the purposes of applying this clause after the change takes place, only to index numbers published in terms of the new index reference period.
History
Sch 4 cl 5(5) amended by No 4 of 2016, s 3 and Sch 5 item 1, by substituting "index reference period" for "reference base" (wherever occurring), effective 10 March 2016.
6
Rounding off indexed amounts
(1)
If a provisional indexed amount is a multiple of the rounding base, the provisional indexed amount becomes the indexed amount.
(2)
If a provisional indexed amount is not a multiple of the rounding base, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of the rounding base.
(3)
If a provisional indexed amount is not a multiple of the rounding base but is a multiple of half the rounding base, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of the rounding base.
7
7
Indexation of certain clean energy amounts
(Repealed by No 122 of 2014)
History
Sch 4 cl 7 repealed by No 122 of 2014, s 3 and Sch 1 item 188, effective 20 September 2014. Cl 7 formerly read:
7 Indexation of certain clean energy amounts
(1)
This clause applies to the following amounts:
(a)
FTB clean energy child amount;
(b)
Clean energy supplement (Part B);
(c)
ACO clean energy supplement.
(2)
If an amount to which this clause applies is to be indexed under this Part on an indexation day, this Act has effect as if the indexed amount were substituted for that amount on that day.
(3)
This is how to work out the indexed amount for an amount to which this clause applies that is to be indexed under this Part on an indexation day (the
current indexation day
):
Method statement
Step 1.
Work out the current figure for the amount immediately before 1 July 2014.
Step 2.
Multiply that current figure, in turn, by the indexation factor (worked out under clause 5) for the amount on each indexation day, for the amount, starting on 1 July 2014 and up to and including the current indexation day: the result is the
provisional indexed amount
.
Step 3.
Use clause 6 to round off the provisional indexed amount: the result is the indexed amount.
Sch 4 cl 7 inserted by No 154 of 2012, s 3 and Sch 6 item 6, effective 17 November 2012.
Part 3 (Repealed)
History
Sch 4 Pt 3 repealed by No 60 of 2009, s 3 and Sch 14 item 5, effective 30 June 2009. The Part formerly read:
Part 3 - Adjustment of other rates
7 Adjustment of FTB child rates
(1)
Subject to subclause (2), this Act has effect as if, on 1 July each year, the amount worked out in accordance with the following formula were substituted for the FTB under 13 child rate:
CPC rate × 16.6%
History
Sch 4 cl 7(1) amended by No 11 of 2005, s 3 and Sch 1 item 1, by substituting the formula, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year. The formula formerly read:
[CPC rate × 16.6%] |
− |
FTB gross
supplement
amount |
|
Sch 4 cl 7(1) amended by No 59 of 2004, s 3 and Sch 1 item 6, by substituting the formula, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year. The formula formerly read:
(2)
Subclause (1) does not apply if the amount worked out in accordance with the formula in that subclause does not exceed the FTB under 13 child rate (as indexed under clause 4) that would apply on the 1 July concerned apart from this clause.
(3)
Subject to subclause (4), this Act has effect as if, on 1 July each year, the amount worked out in accordance with the following formula were substituted for the FTB 13-15 child rate:
CPC rate × 21.6%
History
Sch 4 cl 7(3) amended by No 11 of 2005, s 3 and Sch 1 item 2, by substituting the formula, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year. The formula formerly read:
[CPC rate × 21.6%] |
− |
FTB gross
supplement
amount |
|
Sch 4 cl 7(3) amended by No 59 of 2004, s 3 and Sch 1 item 7, by substituting the formula, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year. The formula formerly read:
(4)
Subclause (3) does not apply if the amount worked out in accordance with the formula in that subclause does not exceed the FTB 13-15 child rate (as indexed under clause 4) that would apply on the 1 July concerned apart from this clause.
(5)
If the amount worked out under subclause (1) or (3) is not a multiple of $3.65, the amount to be substituted under that subclause is to be increased to the next highest amount that is a multiple of $3.65.
(6)
(Repealed by No 11 of 2005)
History
Sch 4 cl 7(6) repealed by No 11 of 2005, s 3 and Sch 1 item 3, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year. Clause 7(6) formerly read:
(6) In this clause:
FTB gross supplement amount
has the meaning given by subclause 38A(3) of Schedule 1.
Sch 4 cl 7 inserted by No 59 of 2004, s 3 and Sch 1 item 8, by inserting clause 7(6) at the end, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
Part 4 - Transitional indexation provisions
History
Sch 4 Pt 4 repealed by No 47 of 2016, s 3 and Sch 5 item 8, effective 6 May 2016. Sch 4 Pt 4 formerly read:
Part 4 - Transitional indexation provisions
SECTION 8
8 Transitional indexation of amounts used to calculate family assistance rates
8
(Repealed by No 108 of 2006)
History
Sch 4 cl 8 repealed by No 108 of 2006, s 3 and Sch 8 item 39, effective 27 September 2006. clause 8 formerly read:
8 Transitional indexation of amounts used to calculate family assistance rates
(1)
If the Secretary determines in writing, for the purposes of this Act, a higher amount in substitution for an amount set out in the following table, the higher amount is taken, from the commencement of this clause, to be substituted for the amount so set out.
Transitional Indexation Table
|
|
Provision
|
Amount specified in
|
1 |
section 58 |
subsection (2) |
2 |
Schedule 1 (clause 7) |
items 1 to 3 of the table |
3 |
Schedule 1 (clause 13) |
subparagraph (1)(f)(i), (ii), (iii) or (iv) |
3A |
Schedule 1 (clause 13) |
subparagraph (1)(fa)(i), (ii), (iii) or (iv) |
4 |
Schedule 1 (clause 14) |
table |
4A |
Schedule 1 (clause 14A) |
table |
5 |
Schedule 1 (clause 22) |
column 2 or 3 in table |
6 |
Schedule 1 (clause 26) |
paragraph 2 (a) |
7 |
Schedule 1 (clause 30) |
table column 2 |
8 |
Schedule 1 (clause 35) |
formula |
9 |
Schedule 1 (clause 37) |
paragraph (a) or (b) |
10 |
Schedule 2 (clause 4) |
item 1 in table in subclause (1) |
11 |
Schedule 2 (clause 6) |
subclause (2) |
12 |
Schedule 2 (clause 6) |
subclause (3) |
13 |
Schedule 2 (clause 12) |
amount in the numerator in the formula |
(2)
A determination under subclause (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
Sch 4 cl 8(1) amended by No 45 of 2000. For transitional provisions see note under s 3A. Table item 3 formerly read:
3 … Schedule 1 (clause 13) … subparagraph (1)(f)(i), (ii) or (iii)
9 Adjustment of amounts following 10% increase to maximum rent assistance amounts
(1)
This clause applies to modify the way an amount specified in column 3 of the table in clause 14 or 14A of Schedule 1 (the
maximum rent assistance amount
) is indexed under Part 2 of this Schedule for a limited period after 19 March 2001.
Method statement
Step 1.
Work out the current figure for the maximum rent assistance amount on 19 March 2001.
Step 2.
Multiply the current figure by 0.02. The result is the
provisional overall adjustment amount
.
Step 3.
Round off the provisional overall adjustment amount in accordance with subclauses (2) to (4). The result is the
overall adjustment amount
.
Step 4.
For the first indexation day for the maximum rent assistance amount that occurs after 19 March 2001, subtract the current figure for the amount from the indexed amount (arrived at using the method statement in subclause 4(2)). The result (which could be zero) is the
first indexation increase amount
.
Step 5.
Compare the overall adjustment amount with the first indexation increase amount. If the overall adjustment amount is equal to or less than the first indexation increase amount, go to step 6. If the overall adjustment amount is greater than the first indexation increase amount, go to step 7.
Step 6.
Subtract the overall adjustment amount from the indexed amount referred to in step 4. The result is taken to be the indexed amount for the purposes of step 4 of the method statement in subclause 4(2) and this clause has no further application in relation to the maximum rent assistance amount.
Step 7.
The indexed amount for the purposes of step 4 of the method statement in subclause 4(2) is taken to be equal to the current figure worked out under step 2 of that method statement. Go to step 8.
Step 8.
For the second indexation day for the maximum rent assistance amount that occurs after 19 March 2001, subtract the first indexation increase amount from the overall adjustment amount. The result is the
remaining adjustment amount
.
Step 9.
Subtract the current figure for the maximum rent assistance amount from the indexed amount (arrived at using the method statement in subclause 4(2). The result (which could be zero) is the
second indexation increase amount
.
Step 10.
Compare the remaining adjustment amount with the second indexation increase amount. If the remaining adjustment amount is equal to or less than the second indexation increase amount, go to step 11. If the remaining adjustment amount is greater than the second indexation increase amount, go to step 12.
Step 11.
Subtract the remaining adjustment amount from the indexed amount. The result is taken to be the indexed amount for the purposes of step 4 of the method statement in subclause 4(2) and this clause has no further application in relation to the maximum rent assistance amount.
Step 12.
The indexed amount for the purposes of step 4 of the method statement in subclause 4(2) is taken to be equal to the current figure worked out under step 2 of that method statement. Go to step 13.
Step 13.
Repeat the method set out in steps 8 to 12 in relation to the third indexation day and to subsequent indexation days until the remaining adjustment amount is zero.
History
Sch 4 cl 9(1) amended by No 45 of 2000. For transitional provisions see note under s 3A.
(2)
Rounding of provisional overall adjustment amounts
If a provisional overall adjustment amount is a multiple of the rounding base for the maximum rent assistance amount (see column 5 of item 4 of the CPI Indexation Table in subclause 3(1)), the provisional overall adjustment amount is the overall adjustment amount.
(3)
If a provisional overall adjustment amount is not a multiple of the rounding base, the overall adjustment amount is the provisional overall adjustment amount rounded up or down to the nearest multiple of the rounding base.
(4)
If a provisional overall adjustment amount is not a multiple of the rounding base, but is a multiple of half the rounding base, the overall adjustment amount is the provisional overall adjustment amount rounded up to the nearest multiple of the rounding base.
History
Sch 4 cl 9 inserted by No 68 of 1999.
10 Adjustment of indexation factor for certain amounts on and after 1 July 2013
(1)
This clause applies to the following amounts:
(a)
FTB child rate (A1);
(b)
FTB child rate (A2);
(c)
FTB standard rate (B);
(d)
FTB standard ACO rate.
(2)
For each amount to which this clause applies, the indexation factor, worked out under clause 5 for each indexation day that is on or after 1 July 2013, is to be reduced by the brought forward indexation amount, but not below 1.
(3)
In this clause:
brought forward indexation amount
, in relation to an indexation day, means 0.007 less any reduction made under this clause for a previous indexation day.
Note:
Once the brought forward indexation amount becomes zero, there will be no further reduction of the indexation factor.
Example:
Assume that the indexation factor worked out under clause 5 on 1 July 2013 is 1.004. The brought forward indexation amount in relation to 1 July 2013 is 0.007 (as there has been no previous reduction). That indexation factor is reduced to 1 on 1 July 2013.
Further assume that on 1 July 2014 the indexation factor is 1.010. The brought forward indexation amount in relation to 1 July 2014 is 0.003. That indexation factor is reduced to 1.007 on 1 July 2014.
The brought forward indexation amount in relation to later indexation days is now zero so there is no further reduction of the indexation factor.
History
Sch 4 cl 10 inserted by No 141 of 2011, s 3 and Sch 2 item 46, effective 12 May 2012.
11 Adjustment of indexation factor for certain amounts on and after 1 July 2014
(1)
This clause applies to the following amounts:
(a)
FTB gross supplement amount (A);
(b)
FTB gross supplement amount (B).
(2)
For each amount to which this clause applies, the indexation factor, worked out under clause 5 for each indexation day (a
reduction day
) that is on or after 1 July 2014, is to be reduced by the brought forward indexation amount, but not below 1.
(3)
In this clause:
brought forward indexation amount
, in relation to a reduction day, means 0.007 less:
(a)
any reduction made under subclause 10(2) on 1 July 2013; and
(b)
any reduction made under this clause for a previous reduction day.
Note:
Once the brought forward indexation amount becomes zero, there will be no further reduction of the indexation factor.
Example:
Assume that the indexation factor worked out under clause 5 on 1 July 2014 is 1.010 and that there was a reduction of 0.004 under subclause 10(2) on 1 July 2013.
The brought forward indexation amount in relation to 1 July 2014 is 0.003. The indexation factor worked out under clause 5 on 1 July 2014 is reduced to 1.007.
The brought forward indexation amount in relation to later reduction days is now zero so there is no further reduction of the indexation factor.
History
Sch 4 cl 11 inserted by No 141 of 2011, s 3 and Sch 2 item 46, effective 12 May 2012.