A New Tax System (Family Assistance) Act 1999
View history note
Hide history notePt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:
PART 4 - RATE OF FAMILY ASSISTANCE
(Repealed by No 96 of 2014)
S 65B repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div
1A
heading. S 65B formerly read:
Section 65C deals with individuals eligible under subsection 35UA(5) (education allowance).
SECTION 65B Amount of schoolkids bonus
-
general rule for individuals eligible in relation to a child
Add together the amounts applicable under this section for each eligible child
65B(1)
If an individual is eligible under subsection 35UA(1), (2), (3), (4) or (4A) for schoolkids bonus on a bonus test day, the amount of schoolkids bonus for the individual for the bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD(1),
(2)
, (3), (4) or (4A), an eligible child in relation to the individual for the bonus test day.
Note:
S 65B(1) amended by No 154 of 2012, s 3 and Sch 5 item 50, by substitutitng " , (4) or (4A) " for " or (4) " wherever occurring, effective 17 November 2012.
General rule
65B(2)
Subject to this section, the amount applicable for the bonus test day for an eligible child is:
(a) if the eligible child was aged under 16 on the bonus test day:
(i) the primary school amount; or
(ii) if subsection (3), (4), (4A) or (4B) applies to the child for the bonus test day - the secondary school amount; and
(b) if the eligible child was aged 16 or over on the bonus test day - the secondary school amount.
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 ).
S 65B(2) amended by No 154 of 2012, s 3 and Sch 5 items 51 to 55, by omitting " (the current bonus test day ) " before " for an eligible child is: " , omitting " most recent " before " bonus test day: " in para (a), substituting " , (4), (4A) or (4B) " for " or (4) " and omitting " current " before " bonus test day " in para (a)(ii), and omitting " most recent " before " bonus test day " in para (b), effective 17 November 2012.
65B(3)
This subsection applies to an eligible child for the bonus test day if:
(a) an amount was applicable under this section in relation to the most recent bonus test day for the eligible child; and
(b) the amount was:
(i) the secondary school amount; or
(ii) an amount worked out under subsection (5) or (6) by calculating a percentage of the secondary school amount.
65B(4)
For an eligible child under subsection 35UD(1) , this subsection applies to the eligible child for the bonus test day if, 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:
(a) the Secretary is notified, or otherwise becomes aware, that the eligible child:
(i) undertook 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 previous education period for the bonus test day; or
(ii) 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
(b) the Secretary is notified, or otherwise becomes aware, that the eligible child:
(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day; or
(c) if the eligible child has at any time 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 undertaking that study during the previous education period for the bonus test day.
Note:
For eligible activity , see subsection (7).
S 65B(4) amended by No 70 of 2013, s 3 and Sch 3 items 28 to 30, by omitting " , the Secretary is notified, or otherwise becomes aware, that " , inserting " the Secretary is notified, or otherwise becomes aware, that " before " the eligible child " in paras (a) and (b) and inserting para (c), applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 65B(4) amended by No 70 of 2013, s 3 and Sch 2B item 13, 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 1 January 2013.
S 65B(4) substituted by No 154 of 2012, s 3 and Sch 5 item 56, effective 17 November 2012. S 65B(4) formerly read:
65B(4)
This subsection applies to an eligible child for the bonus test day if, at any time before the end of the second income year after the income year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that:
(a) the eligible child undertook 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 previous education period for the bonus test day; or
(b) the eligible child undertook an eligible activity on at least one day during the previous education period for the bonus test day.Note:
For eligible activity , see subsection (7).
65B(4AA)
For the purposes of subsection (4):
(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 eligible 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.
S 65B(4AA) inserted by No 70 of 2013, s 3 and Sch 2B item 14, applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 1 January 2013.
65B(4A)
For an eligible child under subsection 35UD(2) , this subsection applies to the eligible child for the bonus test day if, 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:
(a) the eligible child:
(i) undertook 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 previous education period for the bonus test day; or
(ii) 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
(b) the eligible child:
(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
Note:
For eligible activity , see subsection (7).
S 65B(4A) amended by No 70 of 2013, s 3 and Sch 3 item 31, by substituting " at any time before the end of the calendar year in which the bonus test day occurs " for " at any time before the end of the period of 13 weeks beginning on the bonus test day " , applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 65B(4A) inserted by No 154 of 2012, s 3 and Sch 5 item 56, effective 17 November 2012.
65B(4B)
For an eligible child under subsection 35UD(4) or (4A) , this subsection applies to the eligible child for the bonus test day if, 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:
(a) the eligible child:
(i) satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or
(ii) satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or
(b) the eligible child:
(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
Note:
For eligible activity , see subsection (7).
S 65B(4B) amended by No 70 of 2013, s 3 and Sch 3 item 31, by substituting " at any time before the end of the calendar year in which the bonus test day occurs " for " at any time before the end of the period of 13 weeks beginning on the bonus test day " , applicable in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after 28 June 2013.
S 65B(4B) inserted by No 154 of 2012, s 3 and Sch 5 item 56, effective 17 November 2012.
Reduced amount if rate of family tax benefit took account of an individual ' s shared care percentage
65B(5)
If:
(a) the individual is eligible under subsection 35UA(1) in relation to a bonus test day; and
(b) the rate referred to in paragraph 35UA(1)(b) on the bonus test day took account of a shared care percentage in relation to an eligible child covered by subsection 35UD(1) ;
the amount applicable for the bonus test day for the eligible child is that percentage of the amount worked out under subsection (2) for the eligible child for the bonus test day.
Reduced amount if rate of family tax benefit took account of a section 28 or 29 percentage determination
65B(6)
If:
(a) the individual is eligible under subsection 35UA(1) in relation to a bonus test day; and
(b) the rate referred to in paragraph 35UA(1)(b) on the bonus test day took account of a determination under section 28 or 29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children);
the amount applicable for the bonus test day for the eligible child, or for each of those eligible children, is:
(c) if subsection (5) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (5) for the eligible child for the bonus test day; or
(d) otherwise, the percentage referred to in paragraph (b) of this subsection of the amount worked out under subsection (2) for the eligible child for the bonus test day.
Eligible activity
65B(7)
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 65B inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.
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