Clean Energy (Household Assistance Amendments) Act 2011 (141 of 2011)

Schedule 8   Single income family supplement

A New Tax System (Family Assistance) Act 1999

4   At the end of Part 3

Add:

Division 6 - Eligibility for single income family supplement

Subdivision A - Eligibility of individuals for single income family supplement in normal circumstances

57G When an individual is eligible for single income family supplement in normal circumstances

(1) An individual is eligible for single income family supplement if:

(a) the individual has at least one qualifying child; and

(b) the individual:

(i) is an Australian resident; or

(ii) is a special category visa holder residing in Australia; or

(iii) satisfies subsection (2); and

(c) the individual is not an absent overseas recipient (disregarding section 63A); and

(d) the individual's rate of single income family supplement, worked out under Division 4B of Part 4, is greater than nil.

When individual satisfies this subsection

(2) An individual satisfies this subsection if:

(a) the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991; and

(b) either:

(i) the individual is in Australia; or

(ii) the individual is temporarily absent from Australia for a period not exceeding 13 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.

Qualifying child

(3) For the purposes of this Division, an individual is a qualifying child of another individual (the adult) if:

(a) the individual is an FTB child of the adult and the individual is not an absent overseas FTB child (disregarding section 63A); or

(b) the following apply:

(i) the individual is receiving disability support pension under Part 2.3 of the Social Security Act 1991 and the individual's maximum basic rate is worked out under item 1 or 3 of Table B in point 1066A-B1 or item 1 or 3 of Table B in point 1066B-B1 of that Act;

(ii) apart from subparagraph (i), the individual would be an FTB child of the adult and would not be an absent overseas FTB child (disregarding section 63A); or

(c) the following apply:

(i) the individual is receiving youth allowance and the individual's maximum basic rate is worked out under item 1 or 2 of Table BA in point 1067G-B2 or item 1 of Table BC in point 1067G-B4 of the Social Security Act 1991;

(ii) apart from subparagraph (i), the individual would be an FTB child of the adult and would not be an absent overseas FTB child (disregarding section 63A); or

(d) the following apply:

(i) the individual is receiving special benefit under Part 2.15 of the Social Security Act 1991;

(ii) if youth allowance were payable to the individual, the individual's maximum basic rate would be worked out under item 1 or 2 of Table BA in point 1067G-B2 or item 1 of Table BC in point 1067G-B4 of that Act;

(iii) apart from subparagraph (i), the individual would be an FTB child of the adult and would not be an absent overseas FTB child (disregarding section 63A); or

(e) the following apply:

(i) the individual, or someone on behalf of the individual, is receiving instalments under the scheme known as the ABSTUDY scheme that include an amount identified as living allowance that is being paid at the standard (at home) rate;

(ii) the individual is a dependent student under the scheme and is aged 16 or more and under 21;

(iii) apart from subparagraph (i), the individual would be an FTB child of the adult and would not be an absent overseas FTB child (disregarding section 63A); or

(f) the following apply:

(i) the individual, or someone on behalf of the individual, is receiving education allowance under section 3.3 of the Veterans' Children Education Scheme;

(ii) the individual is aged 16 or more;

(iii) apart from subparagraph (i), the individual would be an FTB child of the adult and would not be an absent overseas FTB child (disregarding section 63A); or

(g) the following apply:

(i) the individual, or someone on behalf of the individual, is receiving education allowance under section 3.3 of the Military Rehabilitation and Compensation Act Education and Training Scheme;

(ii) the individual is aged 16 or more;

(iii) apart from subparagraph (i), the individual would be an FTB child of the adult and would not be an absent overseas FTB child (disregarding section 63A).

57GA Only one member of a couple eligible for single income family supplement

(1) Subject to this Division, for any period when 2 individuals who are members of a couple would otherwise be eligible at the same time for single income family supplement in respect of one or more qualifying children, only one member is eligible.

(2) The member who is eligible is the one determined by the Secretary to be eligible.

57GB Extension of meaning of qualifying child in a blended family case

(1) This section applies if:

(a) 2 individuals are members of the same couple; and

(b) either or both of the individuals have a child from another relationship (whether before or after the 2 individuals became members of that couple).

(2) While the 2 individuals are members of that couple, each child who is a qualifying child of one member of the couple is taken also to be a qualifying child of the other member of the couple.

57GC Eligibility for single income family supplement of members of a couple in a blended family

(1) If the Secretary is satisfied that:

(a) 2 individuals who are members of the same couple ( person A and person B ) would each be eligible for single income family supplement in respect of 2 or more qualifying children during a period but for subsection 57GA(1); and

(b) at least one of the children is a child of a previous relationship of person A; and

(c) at least one of the other children is:

(i) a child of the relationship between person A and person B; or

(ii) a child of a previous relationship of person B;

the Secretary may:

(d) determine that person A and person B are both eligible for single income family supplement for the children for the period; and

(e) determine person A's and person B's percentage of the single income family supplement for the children.

(2) The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid single income family supplement for the period.

(3) For the purposes of this section:

(a) a qualifying child of an individual is a child of a previous relationship of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual's partner; and

(b) a child is a child of the relationship of 2 individuals who are members of a couple if the child is an immediate child of both members of the couple; and

(c) a qualifying child of an individual is an immediate child of the individual if:

(i) the child is the natural child, adopted child or relationship child of the individual; or

(ii) the individual is legally responsible for the child.

57GD Eligibility for single income family supplement of separated members of a couple for period before separation

If the Secretary is satisfied that:

(a) 2 individuals are not members of the same couple ( person A and person B ); and

(b) during a period in the past when person A and person B were members of the same couple, they had a qualifying child or children; and

(c) but for subsection 57GA(1), person A and person B would both be eligible for single income family supplement for the qualifying child or children for that period;

the Secretary may:

(d) determine that person A and person B are both eligible for single income family supplement for the child or children for that period; and

(e) determine person A's and person B's percentage of the single income family supplement for the child or children for that period.

Subdivision B - Eligibility of individuals for single income family supplement where death occurs

57GE Continued eligibility for single income family supplement if a qualifying child dies

(1) This section applies if:

(a) an individual is eligible for single income family supplement (except under section 57GG) in respect of one qualifying child; and

(b) that child dies.

Individual remains eligible for single income family supplement for 14 weeks after the death of the child

(2) The individual is eligible for single income family supplement, at a rate worked out under Division 4B of Part 4, for each day in the period of 14 weeks beginning on the day the child died. This subsection has effect subject to subsection (3) of this section and to section 57GF.

14 weeks reduced in certain circumstances

(3) The period for which the individual is eligible for single income family supplement under subsection (2) does not include:

(a) if the child was aged 21 and undertaking full-time study or studying overseas full-time when the child died - any day on which the child would have been aged 22 if the child had not died; or

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

57GF Eligibility for a single amount of single income family supplement if a qualifying child dies

If, apart from this section, the period for which an individual is eligible for single income family supplement under subsection 57GE(2) extends over 2 income years:

(a) the individual is eligible for a single amount of single income family supplement for the period falling in the second of those income years worked out under Division 4B of Part 4 on the assumption that:

(i) the individual's taxable income for the period falling in the second of those income years is the same as the individual's taxable income for the first of those income years; and

(ii) the individual's partner's taxable income for the period falling in the second of those income years is the same as the individual's partner's taxable income for the first of those income years; and

(b) the period for which the individual is eligible for single income family supplement under subsection 57GE(2) does not include the period falling in the second of those income years.

57GG Eligibility for single income family supplement if an eligible individual dies

Eligibility other than because of the death of a qualifying child

(1) If:

(a) an individual is eligible for an amount (the subject amount ) of single income family supplement (except because of section 57GE or 57GF applying in relation to the death of a qualifying child); and

(b) the individual dies; and

(c) before the individual died, the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the Family Assistance Administration Act had been made); and

(d) another individual makes a claim under that Part for payment of single income family supplement because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and

(e) the Secretary considers that the other individual ought to be eligible for that much of the subject amount;

the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.

Eligibility because of the death of a qualifying child

(2) If:

(a) an individual dies; and

(b) either:

(i) before the individual's death, the individual was eligible for an amount (the subject amount ) of single income family supplement under section 57GE or 57GF in relation to the death of a qualifying child, and the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the Family Assistance Administration Act had been made); or

(ii) the individual died at the same time as the qualifying child, and would have been so eligible for the subject amount if the individual had not died; and

(c) another individual makes a claim under that Part for payment of single income family supplement because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and

(d) the Secretary considers that the other individual ought to be eligible for that much of the subject amount;

the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.