S 35UB repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016. For saving provisions, see note under Pt 3 Div
1A
heading. S 35UB formerly read:
SECTION 35UB Relevant schoolkids bonus child
FTB children aged under 16
-
basic rule
35UB(1)
An FTB child of an individual is a
relevant schoolkids bonus child
of the individual for a bonus test day if the FTB child:
(a)
is aged under 16 on the bonus test day; and
(b)
was, under this section, a relevant schoolkids bonus child of the individual for the most recent bonus test day.
Note:
Special rules apply in relation to the bonus test day that is 1 January 2013 (see Part 2 of Schedule 2 to the
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012
).
[
CCH Note:
S 50 of 2012, s 3 and Sch 2 item 20 contains the following application provision:
20 Application
-
relevant schoolkids bonus child
20
Subsection 35UB(1) of the
A New Tax System (Family Assistance) Act 1999
applies in relation to the bonus test day that is 1 January 2013 as if the words
"
was, under this section, a relevant schoolkids bonus child of the individual for the most recent bonus test day
"
were omitted, and the words
"
was born after 1 January 1997 and before 1 August 2007
"
were substituted.
]
FTB children aged under 16
-
Secretary notified etc.
35UB(2)
An FTB child of an individual is a
relevant schoolkids bonus child
of the individual for a bonus test day if:
(a)
on the bonus test day, the FTB child is aged under 16; and
(b)
at any time before the end of the first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows:
(i)
the Secretary is notified, or otherwise becomes aware, that the FTB child participated, or will participate, in a course of primary education on at least one day during the current education period for the bonus test day; or
(ii)
the Secretary is notified, or otherwise becomes aware, that the FTB child undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the
Social Security Act 1991
) on at least one day during the current education period for the bonus test day; or
(iii)
the Secretary is notified, or otherwise becomes aware, that the FTB child undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day; or
(iv)
if the FTB child has at any time participated in a course of primary education or undertaken full-time study in respect of a secondary course (within the meaning of subsection
543A(2AB)
of the
Social Security Act 1991
)
-
the Secretary is satisfied that there are special circumstances that justify the child not participating in that course, or undertaking that study, during the current education period for the bonus test day.
History
S 35UB(2) amended by No 70 of 2013, s 3 and Sch 3 items 4 to 6, by omitting
"
-
the Secretary is notified, or otherwise becomes aware, that
"
in para (b), inserting
"
the Secretary is notified, or otherwise becomes aware, that
"
before
"
the FTB child
"
in paras (b)(i), (ii) and (iii) and inserting para (b)(iv), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 35UB(2) amended by No 70 of 2013, s 3 and Sch 2B item 1, by substituting
"
first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows
"
for
"
second income year after the income year in which the bonus test day occurs
"
in para (b), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 1 January 2013.
S 35UB(2) amended by No 154 of 2012, s 3 and Sch 5 item 16, by substituting
"
current education period for
"
for
"
6-month period beginning on
"
in para (b)(i), (ii) and (iii), effective 17 November 2012.
35UB(2A)
For the purposes of paragraph (2)(b):
(a)
the Secretary must not allow a further period unless:
(i)
the Secretary is satisfied that there are special circumstances; and
(ii)
a further period in respect of the individual
'
s claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and
(iii)
that claim is for a past period falling within the income year in which the bonus test day occurs; and
(b)
any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs.
History
S 35UB(2A) inserted by No 70 of 2013, s 3 and Sch 2B item 2, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 1 January 2013.
FTB children aged 16 or over
35UB(3)
An FTB child of an individual is a
relevant schoolkids bonus child
of the individual for a bonus test day if, on the bonus test day, the FTB child is a senior secondary school child.
Eligible activity
35UB(4)
For the purposes of this section,
eligible activity
means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.
S 35UB inserted by No 50 of 2012, s 3 and Sch 2 item 9, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
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