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 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) applies in relation to the individual.

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.

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.

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.

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.