S 62 repealed by No 17 of 2016, s 3 and Sch 1 item 25, effective 1 July 2016. For application and saving provision, see note under s
24(10)
. S 62 formerly read:
SECTION 62 Effect on individual
'
s rate of the individual
'
s absence from Australia
Absence from Australia of recipient
62(1)
Subsection (4) modifies the operation of Schedule
1
in working out an individual
'
s rate of family tax benefit for a period during which the individual is an absent overseas recipient.
62(2)
If an individual leaves Australia, the individual is an
absent overseas recipient
for any period that occurs:
(a)
during that absence from Australia; and
(b)
after the end of the period of 6 weeks beginning on the first day of that absence.
History
S 62(2) amended by No 98 of 2012, s 3 and Sch 2 item 6, by substituting
"
6 weeks
"
for
"
13 weeks
"
in para (b), effective 1 January 2013.
S 62(2) amended by No 122 of 2003, s 3 and Sch 6 item 4, by substituting
"
13
"
for
"
26
"
in para (b), effective 1 July 2004. For application provision, see note under s 21(1A).
62(3)
If:
(a)
an individual is eligible for family tax benefit while the individual is absent from Australia; and
(b)
the individual then becomes an absent overseas recipient because of the application of subsection (2) or a previous application of this subsection; and
(c)
the individual returns to Australia; and
(d)
the individual leaves Australia again less than 6 weeks after returning to Australia;
the individual is an
absent overseas recipient
for any period that occurs during the absence from Australia referred to in paragraph (d).
History
S 62(3) amended by No 98 of 2012, s 3 and Sch 2 item 7, by substituting
"
6 weeks
"
for
"
13 weeks
"
in para (d), applicable in relation to individuals returning to Australia on or after 1 January 2013, whether the absence from Australia started before, on or after that date.
S 62(3) amended by No 122 of 2003, s 3 and Sch 6 item 4, by substituting
"
13
"
for
"
26
"
in para (d), effective 1 July 2004. For application provision, see note under s
21(1A)
.
62(4)
For the purposes of working out an individual
'
s rate of family tax benefit for a period during which the individual is an absent overseas recipient, Schedule
1
applies with the modifications set out in the following table:
|
Modifications for absent overseas recipient
|
|
Provision of Schedule 1
|
Modification
|
| 1 |
Clause 7 |
the individual
'
s standard rate is the rate that would be the individual
'
s standard rate if the individual
'
s Part A rate were being worked out using Part 3 of the Schedule (see clause 26) |
| 2 |
Clause 3 |
no amount is to be added by way of rent assistance |
| 3 |
Part 4 |
the individual
'
s Part B rate is nil |
62(5)
For the purposes of working out an individual
'
s rate of family tax benefit, if the individual is an absent overseas recipient on a day (disregarding section 63A), then the following provisions do not apply in relation to that day:
(a)
paragraph (cb) of step 1 of the method statement in clause 3 of Schedule 1;
(b)
paragraph (e) of step 1 of the method statement in clause 25 of Schedule 1;
(c)
paragraph 29(1)(c) of Schedule 1;
(d)
paragraph (c) of step 1 of the method statement in subclause 29(2) of Schedule 1;
(e)
paragraph 29A(2)(c) of Schedule 1.
History
S 62(5) inserted by No 141 of 2011, s 3 and Sch 2 item 15A, applicable in relation to the 2013-14 income year and later income years.
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