A New Tax System (Family Assistance) Act 1999
View history note
Hide history noteThis 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.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
