Family Assistance and Other Legislation Amendment Act 2012 (49 of 2012)

Schedule 6   Other amendments

A New Tax System (Family Assistance) Act 1999

7   Subsections 61A(1) and (2)

Repeal the subsections, substitute:

Parents of FTB children

(1) The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an applicable day ) in an income year if:

(a) the FTB child turned 4 in the income year; and

(b) on the applicable day:

(i) the child is an FTB child of the individual; and

(ii) the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement; and

(c) the individual, or the individual's partner, is a parent of the child on the last day of the income year.

Other FTB recipients

(2) The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an applicable day ) in an income year if:

(a) the FTB child turned 4 in the income year; and

(b) on the applicable day:

(i) the child is an FTB child of the individual; and

(ii) the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement; and

(c) the child is an FTB child of the individual on at least 182 days in the income year, including the last day of the income year; and

(d) neither the individual, nor the individual's partner, is a parent of the child on the last day of the income year.

Exception - health checks

(2A) However, the Secretary must not disregard clause 38A of Schedule 1 as mentioned in subsection (1) or (2) if:

(a) at any time before the end of the second income year after the income year in which the FTB child turned 4, the Secretary becomes aware of information suggesting that one of the following subparagraphs applies:

(i) the FTB child meets the health check requirement (see subsection (4));

(ii) the FTB child is in a class exempted from the health check requirement by a determination under subsection (6);

(iii) the FTB child is in a class that is taken to meet the health check requirement by a determination under subsection (7);

(iv) special circumstances exist in relation to the individual or the individual's partner (or both) that make it inappropriate for the individual, and the individual's partner, to arrange for the FTB child to meet the health check requirement; and

(b) at any time, the Secretary is satisfied that one of those subparagraphs applied before the end of that second income year.