A New Tax System (Family Assistance) Act 1999
An individual (the entitled individual ) is entitled to a back to school bonus if subsection (2), (3) or (4) applies to the individual.
95(2)
This subsection applies to the individual if:
(a) in relation to 3 February 2009, a determination under section 16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b) the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009.
95(3)
This subsection applies to the individual if:
(a) in relation to 3 February 2009, a determination under section 17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b) the determination was made as a result of a claim made in the 2008-09, 2009-10 or 2010-11 income year; and
(c) if the claim was made in the 2008-09 income year - the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009; and
(d) if the claim was made in the 2009-10 or 2010-11 income year:
(i) the individual has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same-rate benefit periods in the 2008-09 income year; and
(ii) the rate (the applicable rate ) of family tax benefit that was payable under the determination after the individual satisfied those conditions, and that was payable in relation to 3 February 2009, consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009.
95(4)
This subsection applies to the individual if:
(a) in relation to 3 February 2009, a determination under section 18 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and
(b) the determination was made as a result of a claim made in the 2008-09 income year or a later income year; and
(c) the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009 (or, if the child has died, who would have been that age on that date if the child had not died).
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