A New Tax System (Family Assistance) Act 1999

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Eligibility for family tax benefit  

Subdivision A - Eligibility of individuals for family tax benefit in normal circumstances  

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2 16 or more (a) (Repealed by No 14 of 2014)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.


22A(1A)    
(Repealed by No 14 of 2014)



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) .



 

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