Social Services Legislation Amendment (Family Measures) Act 2016 (17 of 2016)
Schedule 1 Portability of family tax benefit
A New Tax System (Family Assistance) (Administration) Act 1999
30 At the end of section 65
Add:
(3) If:
(a) the Secretary under subsection (1) varies a determination in relation to an individual and a child because of subsection 24(1) of the Family Assistance Act; and
(b) the child comes to Australia within the period of 13 weeks beginning on the day after the end of:
(i) the 6-week period referred to in subsection 24(1) of the Family Assistance Act; or
(ii) if that 6-week period has been extended under subsection 24(7) or (9) of the Family Assistance Act - that period as so extended; and
(c) the Secretary is satisfied that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child on the day the child comes to Australia;
then the Secretary must vary the determination so that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child with effect from the date of the child coming to Australia.
Note: The individual does not have to make another claim for child care benefit.
(4) If:
(a) the Secretary under subsection (1) varies a determination in relation to an individual and a child because of subsection 24(4) of the Family Assistance Act (as affected by subparagraph (b)(ii) of the definition of FTB child in subsection 3(1) of that Act); and
(b) the individual returns to Australia within the period of 13 weeks beginning on the day after the end of:
(i) the 6-week period referred to in subsection 24(4) of the Family Assistance Act; or
(ii) if that 6-week period has been extended under subsection 24(7), (9) or (10) of the Family Assistance Act - that period as so extended; and
(c) the Secretary is satisfied that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child on the day the individual returns to Australia;
then the Secretary must vary the determination so that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child with effect from the date of the individual's return to Australia.
Note: The individual does not have to make another claim for child care benefit.
(5) Subsections (3) and (4) do not limit any later application of subsection (1) in relation to the determination.
Example: The Secretary under subsection (4) varies the determination so that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child.
The individual remains in Australia for 8 weeks, but then leaves Australia again for more than 6 weeks.
Because of subsection 24(4) of the Family Assistance Act, the Secretary may, under subsection (1) of this section, vary the determination again so that the individual is not conditionally eligible.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).