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 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

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(b) one of the children dies; and

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(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.

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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

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(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.

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(c) (Repealed by No 14 of 2014)

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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.

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