A New Tax System (Family Assistance) Act 1999

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

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Division 1 - Eligibility for family tax benefit

Subdivision C - Eligibility of approved care organisations for family tax benefit

SECTION 34 When an approved care organisation is eligible for family tax benefit

34(1)
An approved care organisation is eligible for family tax benefit in respect of an individual if:

(a) the individual:

(i) is aged under 16; or

(ii) has turned 16 and is a senior secondary school child; and

(iii) (Repealed by No 14 of 2014)

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(b) the individual is a client of the organisation; and

(c) the individual is an Australian resident.

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History

S 34(1) amended by No 14 of 2014, s 3 and Sch 3 item 15, by substituting para (a)(ii) for para (a)(ii) and (iii), effective 1 May 2014. For application and saving provisions see note under s 17B . Para (a)(ii) and (iii) formerly read:

(ii) has turned 16 but is aged under 18 and satisfies or is exempt from the FTB activity test; or

(iii) has turned 18 and is a senior secondary school child; and

S 34(1) amended by No 98 of 2012, s 3 and Sch 3 item 6, by substituting para (a)(ii) and (iii), effective 1 January 2013. For application provisions, see note under s 22(4) . Para (a)(ii) and (iii) formerly read:

(ii) has turned 16 but is aged under 21 and satisfies or is exempt from the FTB activity test; or

(iii) is aged 21 and is undertaking full-time study or is studying overseas full-time; and

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S 34(1) amended by No 52 of 2011 (as amended by No 98 of 2012), s 3 and Sch 1 item 3, by substituting " is aged 21 " for " has turned 21 but is aged under 25 " in para (a)(iii), 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.

S 34(1) amended by No 34 of 2011, s 3 and Sch 5 item 10, by inserting " or is studying overseas full-time " in para (a)(iii), applicable in relation to working out an individual ' s or approved care organisation ' s entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011.

S 34(1) amended by No 129 of 2009, s 3 and Sch 1 item 10, by substituting para (a), effective 1 January 2010. For application and transitional provisions, see note under s 17B . Para (a) formerly read:

(a) the individual:

(i) is aged under 21; or

(ii) is aged under 25 and is undertaking full-time study; and

34(2)
However, an approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in section 35 .

Expanded meaning of client of an organisation

34(3)
For the purposes of paragraph (1)(b), if:

(a) an organisation that is not an approved care organisation is providing residential care services to young people in Australia; and

(b) an approved care organisation is co-ordinating the provision of those services;

the young people are taken to be clients of the approved care organisation.

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