A New Tax System (Family Assistance) Act 1999

PART 2 - INTERPRETATION  

Division 1 - Definitions  

SECTION 3B   MEANING OF PAID WORK AND RETURNS TO PAID WORK  

Meaning of paid work

3B(1)    

Paid work (other than in paragraph 12(2)(a) of Schedule 2 ) means any work for financial gain or any other reward (whether as an employee, a self-employed individual or otherwise) that involves a substantial degree of personal exertion on the part of the individual concerned.

Note:

The ordinary meaning of paid work applies to paragraph 12(2)(a) of Schedule 2 .

Meaning of returns to paid work

3B(2)    
An individual returns to paid work during an income year if:

(a) the individual is not engaging in paid work during that year; and

(b) the individual later engages in paid work for an average of at least 10 hours per week for 4 consecutive weeks that start during that year.

3B(3)    
An individual returns to paid work during an income year if:

(a) the individual is not engaging in paid work during that year; and

(b) the individual later engages in paid work during that year, but not for an average of at least 10 hours per week for 4 consecutive weeks that start during that year; and

(c) the Secretary is notified in writing that the individual returned to paid work during that year:

(i) during the income year following that year and in accordance with subsection (4); or

(ii) if a claim is made under the Family Assistance Administration Act for payment of family tax benefit for a past period that occurs in that year and the claim is made during the second income year following that year - in accordance with subsection (5).

3B(4)    

For the purposes of subparagraph (3)(c)(i), if the individual is a member of a couple at any time, during the income year, before the individual engages in paid work as mentioned in paragraph (3)(b), the Secretary is notified in accordance with this subsection if the Secretary is notified by:

(a) if:

(i) both members of the couple are eligible for family tax benefit at any time, during that income year, before the individual engages in paid work (whether the members of the couple are eligible at the same time or at different times); and

(ii) the individual is a member of the same couple at the time of the notification;

both members of the couple; and

(b) if:

(i) both members of the couple are eligible for family tax benefit at any time, during that income year, before the individual engages in paid work (whether the members of the couple are eligible at the same time or at different times); and

(ii) the individual is no longer a member of the same couple at the time of the notification;

the individual who engages in the paid work; and

(c) if at all times, during that income year, before the individual engages in paid work, only one member of the couple is eligible for family tax benefit - the member of the couple who is eligible for family tax benefit.

3B(5)    

For the purposes of subparagraph (3)(c)(ii), the Secretary is notified in accordance with this subsection if the Secretary is notified in the claim that the individual returned to paid work during that year.