Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 (50 of 2012)

Schedule 2 Schoolkids bonus

Part 1 Main amendments

A New Tax System (Family Assistance) Act 1999

9 After Division 1 of Part 3

Insert:

Division 1A - Eligibility for schoolkids bonus

Subdivision A - Eligibility for schoolkids bonus in respect of eligible children

35UA When an individual is eligible for schoolkids bonus in respect of a child - general

FTB

(1) An individual is eligible for schoolkids bonus on a bonus test day if:

(a) in relation to the bonus test day:

(i) a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; or

(ii) a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 32 of this Act; and

(b) the individual's rate of family tax benefit on the bonus test day, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1, consisted of or included a Part A rate greater than nil; and

(c) that rate was worked out taking into account one or more FTB children of the individual who are relevant schoolkids bonus children of the individual for the bonus test day.

Note: For relevant schoolkids bonus child , see section 35UB.

Youth allowance

(2) An individual (the eligible individual ) is eligible for schoolkids bonus on a bonus test day if:

(a) the eligible individual has been paid an instalment of youth allowance; and

(b) the instalment was in respect of a period that included the bonus test day; and

(i) on the bonus test day, has turned 16 but is aged under 20; and

(ii) if the other individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and

(d) on the bonus test day, the other individual was undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); and

(e) youth allowance is payable to the other individual in respect of the bonus test day; and

(f) the instalment was paid to the eligible individual:

(i) on behalf of the other individual in accordance with subsection 45(1) of the Social Security (Administration) Act 1999; or

(ii) as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999.

ABSTUDY

(3) An individual is eligible for schoolkids bonus on a bonus test day if:

(a) the whole or a part of an instalment under the scheme known as the ABSTUDY scheme that includes an amount identified as living allowance was paid in respect of a student; and

(b) the instalment was in respect of a period that included the bonus test day; and

(i) on the bonus test day, has turned 16 but is aged under 20; and

(ii) if the student is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and

(d) on the bonus test day, the student was undertaking full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; and

(e) living allowance is payable under the scheme in respect of the student on the bonus test day; and

(f) on the bonus test day, the individual was a parent or guardian of the student; and

(g) the individual is either:

(i) the parent or guardian to whom the whole or part was paid; or

(ii) if no amount of the instalment was paid to a parent or guardian of the student and no amount of the instalment was paid to the student - the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be eligible for schoolkids bonus under this section.

Disability support pension and pensioner education supplement

(4) An individual (the eligible individual ) is eligible for schoolkids bonus on a bonus test day if:

(a) an instalment of disability support pension under Part 2.3 of the Social Security Act 1991 has been paid to the eligible individual; and

(b) an instalment of pensioner education supplement under:

(i) Part 2.24A of the Social Security Act 1991; or

(ii) the scheme known as the ABSTUDY scheme;

has been paid (whether or not to the eligible individual); and

(c) the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included the bonus test day; and

(d) the instalments referred to in paragraphs (a) and (b) were of another individual who:

(i) on the bonus test day, has turned 16 but is aged under 20; and

(ii) if the other individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and

(e) on the bonus test day, the other individual is:

(i) if subparagraph (b)(i) applies - undertaking qualifying study (within the meaning of Part 2.24A of the Social Security Act 1991) in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of the Student Assistance Act 1973; or

(ii) if subparagraph (b)(ii) applies - undertaking study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; and

(f) disability support pension and the pensioner education supplement are both payable to the other individual in respect of the bonus test day; and

(g) the instalment referred to in paragraph (a) was paid to the eligible individual as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999.

Education allowance

(5) An individual is eligible for schoolkids bonus on a bonus test day if:

(a) the whole or a part of an education allowance under:

(i) section 3.2, 3.3, 3.4 or 3.6A of the Veterans' Children Education Scheme; or

(ii) section 3.2, 3.3 or 3.4 of the Military Rehabilitation and Compensation Act Education and Training Scheme;

was paid in respect of a student; and

(b) the allowance was in respect of a period that included the bonus test day; and

(i) on the bonus test day, is aged under 20; and

(ii) if the student is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and

(d) on the bonus test day, the student was undertaking:

(i) full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); or

(ii) primary education; and

(e) the allowance is payable in respect of the student in respect of the bonus test day; and

(f) on the bonus test day, the individual was a parent or guardian of the student; and

(g) the individual is either:

(i) the parent or guardian to whom the whole or part was paid; or

(ii) if no amount of the allowance was paid to a parent or guardian of the student and no amount of the allowance was paid to the student - the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be eligible for schoolkids bonus under this section.

35UB Relevant schoolkids bonus child

FTB children aged under 16 - basic rule

(1) An FTB child of an individual is a relevant schoolkids bonus child of the individual for a bonus test day if the FTB child:

(a) is aged under 16 on the bonus test day; and

(b) was, under this section, a relevant schoolkids bonus child of the individual for the most recent bonus test day.

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).

FTB children aged under 16 - Secretary notified etc.

(2) An FTB child of an individual is a relevant schoolkids bonus child of the individual for a bonus test day if:

(a) on the bonus test day, the FTB child is aged under 16; and

(b) 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:

(i) the FTB child participated, or will participate, in a course of primary education on at least one day during the 6-month period beginning on the bonus test day; or

(ii) the FTB child 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 6-month period beginning on the bonus test day; or

(iii) the FTB child undertook, or will undertake, an eligible activity on at least one day during the 6-month period beginning on the bonus test day.

FTB children aged 16 or over

(3) An FTB child of an individual is a relevant schoolkids bonus child of the individual for a bonus test day if, on the bonus test day, the FTB child is a senior secondary school child.

Eligible activity

(4) 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.

35UC When an individual is eligible for schoolkids bonus in respect of a child - school leaver

(1) The Minister may, by legislative instrument, determine that, in circumstances prescribed in the instrument, an individual is eligible under this section for schoolkids bonus on a bonus test day in relation to a child.

(2) The circumstances prescribed must relate to circumstances in which the child has, in the previous education period for the bonus test day, completed (within the meaning of the instrument) his or her secondary education.

(3) The Minister must not determine that an individual is eligible under this section for schoolkids bonus on a bonus test day in relation to a child unless the child was undertaking primary or secondary education (within the meaning of the instrument) on at least one day in 2012.

35UD Children in respect of whom schoolkids bonus is payable

FTB children

(1) If an individual is eligible under subsection 35UA(1) for schoolkids bonus on a bonus test day, each child who is covered by paragraph 35UA(1)(c) in relation to the individual for the bonus test day, and who:

(a) on at least one day in the previous education period for the bonus test day:

(i) participated in a course of primary education; or

(ii) undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); or

(iii) undertook an eligible activity within the meaning of subsection 35UB(4); or

(b) first participated, or will participate, in a course of primary education on a day in the 6-month period beginning on the bonus test day;

is an eligible child in relation to the individual for the bonus test day.

Youth allowance

(2) If an individual (the eligible individual ) is eligible under subsection 35UA(2) for schoolkids bonus on a bonus test day, each other individual who:

(a) is covered by paragraphs 35UA(2)(c), (d) and (e) in relation to the individual for the bonus test day; and

(b) on at least one day in the previous education period for the bonus test day, undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991);

is an eligible child in relation to the eligible individual for the bonus test day.

ABSTUDY

(3) If an individual is eligible under subsection 35UA(3) for schoolkids bonus on a bonus test day, each student who:

(a) is covered by paragraphs 35UA(3)(a), (c), (d) and (e) in relation to the individual for the bonus test day; and

(b) on at least one day in the previous education period for the bonus test day, undertook full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act;

is an eligible child in relation to the individual for the bonus test day.

Disability support pension and pensioner education supplement

(4) If an individual (the eligible individual ) is eligible under subsection 35UA(4) for schoolkids bonus on a bonus test day, each other individual who:

(a) is covered by paragraphs 35UA(4)(d), (e) and (f) in relation to the individual for the bonus test day; and

(b) on at least one day in the previous education period for the bonus test day:

(i) if subparagraph 35UA(4)(b)(i) applies to the other individual - undertook qualifying study (within the meaning of Part 2.24A of the Social Security Act 1991) in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of the Student Assistance Act 1973; or

(ii) if subparagraph 35UA(4)(b)(ii) applies to the other individual - undertook study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act;

is an eligible child in relation to the eligible individual for the bonus test day.

Education allowance

(5) If an individual is eligible under subsection 35UA(5) for schoolkids bonus on a bonus test day, each student who is covered by paragraphs 35UA(5)(a), (c), (d) and (e) in relation to the individual for the bonus test day, and who:

(a) on at least one day in the previous education period for the bonus test day, undertook:

(i) full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); or

(ii) primary education; or

(b) first undertook, or will undertake, primary education on a day in the 6-month period beginning on the bonus test day;

is an eligible child in relation to the individual for the bonus test day.

School leavers

(6) If an individual is eligible under section 35UC for schoolkids bonus on a bonus test day, each child in relation to whom the individual is eligible under the instrument made under that section is an eligible child in relation to the individual for the bonus test day.

Subdivision B - Other eligibility for schoolkids bonus

35UE When an individual is eligible for schoolkids bonus - general

Youth allowance

(1) An individual is eligible for schoolkids bonus on a bonus test day if:

(a) the individual has been paid an instalment of youth allowance; and

(b) the instalment was in respect of a period that included the bonus test day; and

(d) the individual:

(i) on the bonus test day, has turned 16 but is aged under 20; and

(ii) if the individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and

(e) on the bonus test day, the individual was undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); and

(f) on at least one day in the previous education period for the bonus test day, the individual undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); and

(g) youth allowance is payable to the individual in respect of the bonus test day.

ABSTUDY

(2) An individual is eligible for schoolkids bonus on a bonus test day if:

(a) the whole or a part of an instalment under the scheme known as the ABSTUDY scheme that includes an amount identified as living allowance was paid to the individual as a student; and

(b) the instalment was in respect of a period that included the bonus test day; and

(i) on the bonus test day, has turned 16 but is aged under 20; and

(ii) if the individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and

(d) on the bonus test day, the individual was undertaking full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; and

(e) on at least one day in the previous education period for the bonus test day, the individual undertook full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; and

(f) living allowance is payable under the scheme in respect of the individual on the bonus test day.

Disability support pension and pensioner education supplement

(3) An individual is eligible for schoolkids bonus on a bonus test day if:

(a) an instalment of disability support pension under Part 2.3 of the Social Security Act 1991 has been paid to the individual; and

(b) an instalment of pensioner education supplement under:

(i) Part 2.24A of the Social Security Act 1991; or

(ii) the scheme known as the ABSTUDY scheme;

has been paid (whether or not to the individual); and

(c) the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included the bonus test day; and

(d) the instalments referred to in paragraphs (a) and (b) were of the individual; and

(e) the individual:

(i) on the bonus test day, has turned 16 but is aged under 20; and

(ii) if the individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and

(f) on the bonus test day, the individual is:

(g) on at least one day in the previous education period for the bonus test day:

(i) if subparagraph (b)(i) applies - the individual undertook qualifying study (within the meaning of Part 2.24A of the Social Security Act 1991) in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of the Student Assistance Act 1973; or

(ii) if subparagraph (b)(ii) applies - the individual undertook study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; and

(h) disability support pension and the pensioner education supplement are both payable to the individual in respect of the bonus test day.

Education allowance

(4) An individual is eligible for schoolkids bonus on a bonus test day if:

(a) an education allowance under:

(i) section 3.3, 3.4, 3.6 or 3.6A of the Veterans' Children Education Scheme; or

(ii) section 3.3, 3.4 or 3.6 of the Military Rehabilitation and Compensation Act Education and Training Scheme;

was paid to the individual as a student; and

(b) the allowance was in respect of a period that included the bonus test day; and

(i) on the bonus test day, has turned 16 but is aged under 20; and

(ii) if the individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and

(d) on the bonus test day, the individual was undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); and

(e) on at least one day in the previous education period for the bonus test day, the individual undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); and

(f) the allowance is payable in respect of the individual in respect of the bonus test day.

Education allowance - certain section 3.6 cases

(5) An individual (the eligible individual ) is eligible for schoolkids bonus on a bonus test day if:

(a) an education allowance under:

(i) section 3.6 of the Veterans' Children Education Scheme; or

(ii) section 3.6 of the Military Rehabilitation and Compensation Act Education and Training Scheme;

was paid in respect of the eligible individual; and

(b) the allowance was in respect of a period that included the bonus test day; and

(i) on the bonus test day, has turned 16 but is aged under 20; and

(ii) if the eligible individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and

(d) on the bonus test day, the eligible individual was undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); and

(e) on at least one day in the previous education period for the bonus test day, the eligible individual undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); and

(f) the allowance is payable in respect of the eligible individual in respect of the bonus test day; and

(g) the allowance was paid to another individual as an appropriate person (within the meaning of the scheme referred to in subparagraph (a)(i) or (ii)) for the eligible individual.

35UF When an individual is eligible for schoolkids bonus - school leaver

(1) The Minister may, by legislative instrument, determine that, in circumstances prescribed in the instrument, an individual is eligible under this section for schoolkids bonus on a bonus test day.

(2) The circumstances prescribed must relate to circumstances in which the individual has, in the previous education period for the bonus test day, completed (within the meaning of the instrument) his or her secondary education.

(3) The Minister must not determine that an individual is eligible under this section in relation to a bonus test day unless:

(a) the individual:

(i) on the bonus test day, has turned 16 but is aged under 20; and

(ii) if the individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and

(b) the individual was undertaking primary or secondary education (within the meaning of the instrument) on at least one day in 2012.

35UG Eligibility if death occurs

(1) The Secretary may determine that an individual is eligible for schoolkids bonus on a bonus test day if:

(a) in relation to the bonus test day, a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 33 of this Act because of the death of another individual; and

(b) either:

(i) the other individual was eligible for an amount of schoolkids bonus on the bonus test day, but the other individual died before the amount was paid; or

(ii) the Secretary is satisfied that the other individual would have become eligible for an amount of schoolkids bonus on the bonus test day if the other individual had not died.

Note: The amount of the schoolkids bonus for an individual eligible under this section is worked out under section 65F.

(2) If the Secretary makes a determination under subsection (1), no-one else is, or can become, eligible for schoolkids bonus because of the death of the other individual.

Subdivision C - General rules

35UH General rules

(1) If schoolkids bonus under Subdivision A in relation to an eligible child (see section 35UD) and a bonus test day is paid to an individual, no schoolkids bonus under Subdivision B can be paid to the eligible child in relation to the bonus test day.

(2) If schoolkids bonus under Subdivision A in relation to an eligible child (see section 35UD) and a bonus test day is paid to an individual, no further schoolkids bonus under that Subdivision in relation that eligible child can be paid to the individual in relation to the bonus test day.

(3) If schoolkids bonus under Subdivision B is paid to an individual (the recipient ) in relation to a bonus test day, no schoolkids bonus under Subdivision A can be paid to another individual in relation to the recipient and the bonus test day.

(4) If schoolkids bonus under Subdivision B is paid to an individual in relation to a bonus test day, no further schoolkids bonus under that Subdivision can be paid to the individual in relation to the bonus test day.

(5) This section does not apply to schoolkids bonus paid to an individual under section 35UG.

Note: Payments under section 35UG are dealt with in subsection 35UG(2).

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