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 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(Repealed by No 17 of 2016)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S 24(2) repealed by No 17 of 2016, s 3 and Sch 1 item 5, effective 1 July 2016.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.
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