A New Tax System (Family Assistance) Act 1999
View history note
Hide history notePt 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
Div 1A repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016. No 96 of 2014, s 3 and Sch 9 item 24 contains the following saving provisions:
Part 2 - Saving provisions
24 Saving provisions
(1)
If, before the commencement of this item, an individual was, under Division 1A of Part 3 of the Assistance Act, eligible for schoolkids bonus on a bonus test day occurring before that commencement, then, despite the amendments made by Part 1 of this Schedule, the Assistance Act and the Administration Act, as in force immediately before that commencement, continue to apply on and after that commencement in relation to that eligibility.
…
(4)
In this item:Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .
Div 1A inserted by No 50 of 2012, s 3 and Sch 2 item 9, effective 27 May 2012. No 50 of 2012, s 3 and Sch 2 item 21 contains the following transitional provisions:
21 Transitional
-
amount of schoolkids bonus
(1)
This item applies if:
(a)
an eligible child is born after 1 January 1997 and before 1 August 2000; and
(b)
on 1 January 2013, the eligible child
'
s usual place of residence is in New South Wales, Victoria, Tasmania, the Australian Capital Territory or the Northern Territory.
(2)
This item also applies if:
(a)
an eligible child is born after 1 January 1997 and before 1 August 1999; and
(b)
on 1 January 2013, the eligible child
'
s usual place of residence is in Queensland, Western Australia or South Australia.
(3)
Section
65B
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 secondary school amount was the amount applicable under subsection
65B(2)
in relation to the bonus test day for the eligible child.
(Repealed by No 96 of 2014)
S 35UD repealed by No 96 of 2014, s 3 and Sch 9 item 11, effective 31 December 2016.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 35UD formerly read:
is an
eligible child
in relation to the individual for the bonus test day. [
CCH Note:
No 70 of 2013, s 3 and Sch 2B item 3, sought to amend s 35UD(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
"
, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. This amendment could not be consolidated.] S 35UD(1) amended by No 70 of 2013, s 3 and Sch 3 items 7 to 11, by substituting
"
and in respect of whom one of the following applies at any time before the end of the second income year after the income year in which the bonus test day occurs
"
for
"
, and who
"
,
"
the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the child
"
for
"
on at least one day in the previous education period for the bonus test day
"
in para (a), omitting
"
or
"
in para (a)(iii), inserting para (aa) and substituting
"
the Secretary is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the child
"
for
"
on a day in the current education period for the bonus test day
"
in para (b), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. S 35UD(1) amended by No 154 of 2012, s 3 and Sch 5 item 17, by substituting para (b), effective 17 November 2012. Para (b) formerly read:
S 35UD(1A) inserted by No 70 of 2013, s 3 and Sch 2B item 4, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. is an
eligible child
in relation to the eligible individual for the bonus test day. S 35UD(2) amended by No 70 of 2013, s 3 and Sch 3 items 12 to 15, by substituting
"
in respect of whom the following apply
"
for
"
who
"
, inserting
"
the other individual
"
before
"
is covered
"
in para (a), omitting
"
and
"
(last occurring) in para (a) and substituting
"
at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual
"
for
"
on at least one day in the previous education period for the bonus test day
"
in para (b), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. S 35UD(2) amended by No 154 of 2012, s 3 and Sch 5 items 18 and 19, by substituting
"
eligible individual
"
for
"
individual
"
in para (a) and substituting para (b), effective 17 November 2012. Para (b) formerly read:
is an
eligible child
in relation to the individual for the bonus test day. S 35UD(3) amended by No 154 of 2012, s 3 and Sch 5 item 20, by substituting para (b), effective 17 November 2012. Para (b) formerly read:
is an
eligible child
in relation to the eligible individual for the bonus test day. S 35UD(4) amended by No 70 of 2013, s 3 and Sch 3 items 16 to 19, by substituting
"
in respect of whom the following apply
"
for
"
who
"
, inserting
"
the other individual
"
before
"
is covered
"
in para (a), omitting
"
and
"
(last occurring) in para (a) and substituting
"
at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual
"
for
"
on at least one day in the previous education period for the bonus test day
"
in para (b), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. S 35UD(4) amended by No 154 of 2012, s 3 and Sch 5 items 22 and 23, by substituting
"
eligible individual for
"
individual
"
, and substituting para (b), effective 17 November 2012. Para (b) formerly read:
is an
eligible child
in relation to the eligible individual for the bonus test day. S 35UD(4A) amended by No 70 of 2013, s 3 and Sch 3 items 20 to 23, by substituting
"
and in respect of whom one of the following applies at any time before the end of the calendar year in which the bonus test day occurs
"
for
"
and who
"
,
"
the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual
"
for
"
on at least one day in the previous education period for the bonus test day
"
in para (a), omitting
"
or
"
in para (a)(iii) and substituting
"
the Secretary is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the other individual
"
for
"
on a day in the current education period for the bonus test day
"
in para (b), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013. S 35UD(4A) inserted by No 154 of 2012, s 3 and Sch 5 item 24, effective 17 November 2012. is an
eligible child
in relation to the individual for the bonus test day. S 35UD(5) amended by No 154 of 2012, s 3 and Sch 5 item 25, by substituting para (a) and (b), effective 17 November 2012. Para (a) and (b) formerly read:
SECTION 35UD Children in respect of whom schoolkids bonus is payable
FTB children
35UD(1)
If an individual is eligible under subsection 35UA(1) for schoolkids bonus on a bonus test day, each child who is covered by paragraph 35UA(1)(c) in relation to the individual for the bonus test day and in respect of whom one of the following applies at any time before the end of the second income year after the income year in which the bonus test day occurs:
(a)
the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the child:
(i)
participated in a course of primary education; or
(ii)
undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the
Social Security Act 1991
); or
(iii)
undertook an eligible activity within the meaning of subsection 35UB(4);
(aa)
if the 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 were special circumstances that justified the child not participating in that course, or undertaking that study, during the previous education period for the bonus test day;
(b)
the Secretary is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the child:
(i)
participated, or will participate, for the first time in a course of primary education; or
(ii)
undertook, or will undertake, for the first time any eligible activity within the meaning of subsection 35UB(4);
(b)
first participated, or will participate, in a course of primary education on a day in the 6-month period beginning on the bonus test day;
35UD(1A)
For the purposes of subsection (1):
(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 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.
Youth allowance
35UD(2)
If an individual (the
eligible individual
) is eligible under subsection 35UA(2) for schoolkids bonus on a bonus test day, each other individual in respect of whom the following apply:
(a)
the other individual is covered by paragraphs 35UA(2)(c), (d) and (e) in relation to the eligible individual for the bonus test day;
(b)
at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual:
(i)
undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the
Social Security Act 1991
); or
(ii)
undertook an eligible activity within the meaning of subsection 35UA(6);
(b)
on at least one day in the previous education period for the bonus test day, undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the
Social Security Act 1991
);
ABSTUDY
35UD(3)
If an individual is eligible under subsection 35UA(3) for schoolkids bonus on a bonus test day, each student who:
(a)
is covered by paragraphs 35UA(3)(a), (c), (d) and (e) in relation to the individual for the bonus test day; and
(b)
on at least one day in the previous education period for the bonus test day:
(i)
participated in a course of primary education; or
(ii)
undertook full-time study in respect of a course of education determined, under section 5D of the
Student Assistance Act 1973
, to be a secondary course for the purposes of that Act; or
(iii)
undertook an eligible activity within the meaning of subsection 35UA(6);
(b)
on at least one day in the previous education period for the bonus test day, undertook full-time study in respect of a course of education determined, under section 5D of the
Student Assistance Act 1973
, to be a secondary course for the purposes of that Act;
Disability support pension, carer payment or parenting payment
35UD(4)
If an individual (the
eligible individual
) is eligible under subsection 35UA(4) for schoolkids bonus on a bonus test day, each other individual in respect of whom the following apply:
(a)
the other individual is covered by paragraphs 35UA(4)(d), (e) and (f) in relation to the eligible individual for the bonus test day;
(b)
at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual:
(i)
participated in a course of primary education; or
(ii)
satisfied the secondary study test within the meaning of section 35UI; or
(iii)
undertook an eligible activity within the meaning of subsection 35UA(6);
(b)
on at least one day in the previous education period for the bonus test day:
(i)
if subparagraph 35UA(4)(b)(i) applies to the other individual
-
undertook qualifying study (within the meaning of Part 2.24A of the
Social Security Act 1991
) in respect of a course of education determined, under section 5D of the
Student Assistance Act 1973
, to be a secondary course for the purposes of the
Student Assistance Act 1973
; or
(ii)
if subparagraph 35UA(4)(b)(ii) applies to the other individual
-
undertook study in respect of a course of education determined, under section 5D of the
Student Assistance Act 1973
, to be a secondary course for the purposes of that Act;
Special benefit
35UD(4A)
If an individual (the
eligible individual
) is eligible under subsection 35UA(4A) for schoolkids bonus on a bonus test day, each other individual who is covered by paragraphs 35UA(4A)(c), (d) and (e) in relation to the eligible individual for the bonus test day and in respect of whom one of the following applies at any time before the end of the calendar year in which the bonus test day occurs:
(a)
the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual:
(i)
participated in a course of primary education; or
(ii)
satisfied the secondary study test within the meaning of section 35UI; or
(iii)
undertook an eligible activity within the meaning of subsection 35UA(6);
(b)
the Secretary is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the other individual:
(i)
participated, or will participate, for the first time in a course of primary education; or
(ii)
undertook, or will undertake, for the first time any eligible activity within the meaning of subsection 35UA(6);
Education allowance
35UD(5)
If an individual is eligible under subsection 35UA(5) for schoolkids bonus on a bonus test day, each student who is covered by paragraphs 35UA(5)(a), (c), (d) and (e) in relation to the individual for the bonus test day, and who:
(a)
on at least one day in the previous education period for the bonus test day, undertook primary or secondary education; or
(b)
on at least one day during the current education period for the bonus test day, undertook, or will undertake, for the first time primary education;
(a)
on at least one day in the previous education period for the bonus test day, undertook:
(i)
full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the
Social Security Act 1991
); or
(ii)
primary education; or
(b)
first undertook, or will undertake, primary education on a day in the 6-month period beginning on the bonus test day;
School leavers
35UD(6)
If an individual is eligible under section 35UC for schoolkids bonus on a bonus test day, each child in relation to whom the individual is eligible under the instrument made under that section is an
eligible child
in relation to the individual for the bonus test day.
S 35UD 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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