A New Tax System (Family Assistance) Act 1999

PART 4 - RATE OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)

Division 1 - Family tax benefit

SECTION 65 Calculation of single amount for death of FTB or regular care child
Instalment case

65(1)

The single amount of family tax benefit an individual is eligible for under subsection 32(1) is worked out as follows: Method statement

Step 1.

Work out the rate of family tax benefit for which the individual would be eligible under this Act (other than under section 31 ) for the period (the lump sum period ) beginning on the request day (see subsection 32(1) ) and ending at the end of the section 31 accrual period (see subsection 32(1) ) by applying the Rate Calculator in Schedule 1 on the following assumptions:

(a) that the child who died did not die and is an FTB child, or a regular care child, (as the case requires) of the individual for each day in the lump sum period;

(b) if on the request day the individual had any other children who were FTB children or regular care children - that each of those children is an FTB child, or a regular care child, (as the case requires) of the individual for each day in the lump sum period, other than an excluded day (see subsection (2)) in relation to the child;

(c) if the lump sum period extends over 2 income years - that the individual ' s adjusted taxable income for the lump sum period is the same as the individual ' s adjusted taxable income for the first of those income years.

Step 2.

If paragraph (b) of step 1 applies, work out the rate of family tax benefit for which the individual would be eligible under this Act (other than under section 31 ) for the lump sum period by applying the Rate Calculator in Schedule 1 on the following assumptions:

(a) that each child mentioned in that paragraph is an FTB child, or a regular care child, (as the case requires) of the individual for each day in that period, other than an excluded day (see subsection (2)) in relation to the child;

(b) if paragraph (c) of step 1 applies - the assumption in that paragraph.

Step 3.

The single amount is:

(a) the step 1 amount less the step 2 amount (if any); plus

(b) the additional amount (if any) under subsection (4).

View history note

65(2)
For the purposes of the method statement in subsection (1), a day in the lump sum period is an excluded day in relation to the child if:

(a)

View history reference

where the child had turned 16 when the child died - the Secretary is satisfied the child would not have been a senior secondary school child on that day if the child had not died; or

(b)

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where the child had not turned 16 when the child died - the child would have been aged 16, and the Secretary is satisfied the child would not have been a senior secondary school child, on that day if the child had not died.

(c)

View history reference

(Repealed by No 14 of 2014)

View history note

History

S 65(2) amended by No 14 of 2014, s 3 and Sch 3 items 21 and 22, by substituting " 16 " for " 18 and was a senior secondary school child " in para (a), 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) where the child had not turned 18 and was a senior secondary school child when the child died - the child would have been aged 18, and the Secretary is satisfied the child would not have been a senior secondary school child, on that day if the child had not died; or

(c) where the child was not a senior secondary school child when the child died - the child would have been aged 18 on that day if the child had not died.

S 65(2) amended by No 98 of 2012, s 3 and Sch 3 item 9, 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) where the child was aged 21 and undertaking full-time study or studying overseas full-time when the child died - the child would have been aged 22 on that day if the child had not died; or

(b) in any other case - the child would have been aged 21 on that day if the child had not died.

S 65(2) amended by No 49 of 2012, s 3 and Sch 6 item 12, by inserting " or studying overseas full-time " in para (a), applicable in relation to deaths occurring on or after 1 January 2012.

S 65(2) amended by No 52 of 2011 (as amended by No 98 of 2012), s 3 and Sch 1 item 4, 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) where the child was undertaking full-time study or was studying overseas full-time at the time the child died - the child would have been aged 25 on that day if the child had not died; or

S 65(2) amended by No 34 of 2011, s 3 and Sch 5 item 12, by inserting " or was studying overseas full-time " in para (a), applicable in relation to deaths occurring on or after 26 May 2011.

Other cases

65(3)
The single amount of family tax benefit an individual is eligible for under subsection 32(2) is worked out:

(a) by applying the method statement in subsection (1) of this section (disregarding paragraph (c) of step 1, and paragraph (b) of step 2, of the statement) as if a reference to the request day in that statement were a reference to the first day of the second of those income years (see subsection 32(2) ); and

(b) on the assumption that the individual ' s adjusted taxable income for the period falling in the second of those income years is the same as the individual ' s adjusted taxable income for the first of those income years.

Additional amount

65(4)

View history reference

If:

(a) the child who died was an FTB child; and

(b) that child died before turning 1; and

(c) an amount of newborn supplement, in relation to that child, worked out under paragraph 35B(1)(d) of Schedule 1 forms part of the individual ' s Part A rate for one or more days;

then the additional amount under this subsection is worked out as follows:

Method statement

Step 1.

In relation to the days that newborn supplement, in relation to that child, worked out under paragraph 35B(1)(d) of Schedule 1 forms part of the individual ' s Part A rate, work out the total amount of that newborn supplement for those days.

Step 2.

In relation to those days, work out what would have been the total amount of newborn supplement for that child for those days if that newborn supplement had been worked out under paragraph 35B(1)(a) of Schedule 1 .

Step 3.

The additional amount is the step 2 amount less the step 1 amount.

View history note

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