A New Tax System (Family Assistance) Act 1999

An Act to implement A New Tax System by providing assistance to families, and for related purposes

Part 1—Preliminary

1 Short title

This Act may be cited as the A New Tax System (Family Assistance) Act 1999.

2 Commencement

(1) This Act commences, or is taken to have commenced:

(a) after all the provisions listed in subsection (2) have commenced; and

(b) on the last day on which any of those provisions commenced.

(2) These are the provisions:

(a) section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999;

(b) section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;

(d) section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;

(e) section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.

Part 2—Interpretation

Division 1—Definitions

3 Definitions

(1) In this Act, unless the contrary intention appears:

24 hour care has the meaning given in subsection (5).

24 hour care limit, in respect of a week and child, means a limit of:

(a) one or more 24 hour care periods during which 24 hour care is provided to the child, as certified by an approved child care service under subsection 56(3) or (4) or decided by the Secretary under subsection 56(6) or (8); and

(b) all of the hours in the sessions of care provided by an approved child care service to the child in the week, other than those hours that are included in a 24 hour care period.

24 hour care period means a period of time that is at least 24 consecutive hours but less than 48 consecutive hours.

absence, in relation to care provided by an approved child care service, has a meaning affected by sections 10 and 10A.

absent overseas FTB child has the meaning given by section 63.

absent overseas recipient has the meaning given by section 62.

absent overseas regular care child has the meaning given by section 63AA.

adjusted taxable income has the meaning given by Schedule 3.

aged care resident has the same meaning as in the Social Security Act 1991.

amount of rent paid or payable has the same meaning as in the Social Security Act 1991.

application day has the meaning given by subsections 35K(2) and (3).

approved care organisation means an organisation approved by the Secretary under section 20.

approved course of education or study has the meaning given by subsection 541B(5) of the Social Security Act 1991 for the purposes of paragraph (1)(c) of that section.

Attorney‑General’s Secretary means the Secretary of the Department administered by the Minister administering the Australian Security Intelligence Organisation Act 1979.

Australian Immunisation Handbook means the latest edition of the Australian Immunisation Handbook published by the Australian Government Publishing Service.

Australian resident has the same meaning as in the Social Security Act 1991.

Australian travel document has the same meaning as in the Australian Passports Act 2005.

authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in respect of the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.

back to school bonus means a payment to which an individual is entitled under section 95 or 98.

base FTB child rate, in relation to an FTB child of an individual whose Part A rate of family tax benefit is being worked out using Part 2 of Schedule 1, has the meaning given by clause 8 of that Schedule.

base rate, in relation to an individual whose Part A rate of family tax benefit is being worked out using Part 2 of Schedule 1, has the meaning given by clause 4 of that Schedule.

becomes entrusted: a child becomes entrusted to the care of an individual at a time if:

(a) any person entrusts the child to the individual’s care; and

(b) as a result, the child is in the individual’s care at that time; and

benefit received by an individual has a meaning affected by paragraph 19(2)(b).

bonus test day means:

(a) 1 January 2013; and

(b) 30 June 2013; and

(d) each subsequent 30 June.

capitalised maintenance income, in relation to an individual, means maintenance income (other than child maintenance to which clause 20B, 20C or 20D of Schedule 1 applies) of the individual:

(a) that is neither a periodic amount nor a benefit provided on a periodic basis; and

(b) the amount or value of which exceeds $1,500.

Note: Periodic amount is defined in section 19.

care arrangement in relation to a child means:

(a) a written agreement between the parents of the child, or between a parent of the child and another person who cares for the child, that relates to the care of the child; or

(b) a parenting plan for the child; or

(i) a family violence order within the meaning of section 4 of the Family Law Act 1975;

(ii) a parenting order within the meaning of section 64B of that Act;

(iii) a State child order registered in accordance with section 70D of that Act;

(iv) an overseas child order registered in accordance with section 70G of that Act.

care period has the meaning given by subparagraph 35A(1)(a)(ii) or (2)(b)(ii) or paragraph 35B(1)(a) or (2)(b).

change of care day for an individual who cares for a child means:

(a) if a determination of the individual’s percentage of care for the child has been revoked under Subdivision E of Division 1 of Part 3—the first day on which the care of the child that was actually taking place ceased to correspond with the individual’s percentage of care for the child under the determination; or

(b) otherwise—the first day on which the care of the child that was actually taking place ceased to correspond with the individual’s extent of care under a care arrangement that applies in relation to the child.

child care benefit means the benefit for which a person is eligible under Division 4 of Part 3.

child care rebate means the rebate for which a person is eligible under Division 5 of Part 3.

child support means financial support under the Child Support (Assessment) Act 1989 and includes financial support:

(a) by way of lump sum payment; or

(b) by way of transfer or settlement of property.

child support agreement has the meaning given by section 81 of the Child Support (Assessment) Act 1989.

child support care determination has the meaning given by paragraph 35T(1)(b).

clean energy advance means an advance to which an individual is entitled under Division 1 or 3 of Part 8.

compliance penalty period has the same meaning as in the Social Security Act 1991.

current education period:

(a) for a bonus test day that is a 1 January—means the period beginning on the bonus test day and ending on the next 30 June; and

(b) for a bonus test day that is a 30 June—means the period beginning on the day after the bonus test day and ending on the next 31 December.

current figure, as at a particular time and in relation to an amount that is to be indexed or adjusted under Schedule 4, means:

(a) if the amount has not yet been indexed or adjusted under Schedule 4 before that time—the amount; and

(b) if the amount has been indexed or adjusted under Schedule 4 before that time—the amount most recently substituted for the amount under Schedule 4 before that time.

disability expenses maintenance has the meaning given by subsection 19(3).

disabled person means a person who is:

(a) receiving a disability support pension under Part 2.3 of the Social Security Act 1991; or

(b) receiving an invalidity pension under Division 4 of Part III of the Veterans’ Entitlements Act 1986; or

(c) participating in an independent living program provided by CRS Australia or such other body determined by the Minister, by legislative instrument, for the purposes of this paragraph; or

(d) diagnosed by a medical practitioner or a psychologist (see subsection 3(3)) as a person who is impaired to a degree that significantly incapacitates him or her; or

(e) included in a class of persons determined by the Minister, by legislative instrument, to be a disabled person for the purposes of this paragraph.

economic security strategy payment to families means a payment to which an individual is entitled under section 89 or 93.

eligible for parental leave pay has the same meaning as in the Paid Parental Leave Act 2010.

ETR payment (short for Education Tax Refund payment) means a payment to which an individual is entitled under Part 7A.

family assistance means:

(a) family tax benefit; or

(b) stillborn baby payment; or

(d) child care benefit; or

(da) child care rebate; or

(e) family tax benefit advance; or

(f) single income family supplement; or

(g) schoolkids bonus.

family law order means:

(a) a parenting order within the meaning of section 64B of the Family Law Act 1975; or

(b) a family violence order within the meaning of section 4 of that Act; or

(d) an overseas child order registered under section 70G of that Act.

family tax benefit means the benefit for which a person is eligible under Division 1 of Part 3 (and includes any amount under section 58AA).

Foreign Affairs Minister means the Minister administering the Australian Passports Act 2005.

FTB child:

(a) in relation to family tax benefit—has the meaning given in Subdivision A of Division 1 of Part 3; and

(b) in relation to child care benefit—has the meaning given in Subdivision A of Division 1 of Part 3 but:

(i) in applying Subdivision D of that Division to child care benefit, a reference in that Subdivision to a claim for payment of family tax benefit is to be read as a reference to a claim for payment of child care benefit; and

(ii) in applying subsections 24(4) and (6) to child care benefit, the references in those subsections to eligibility for family tax benefit are to be read as references to eligibility, or conditional eligibility, for child care benefit; and

(ba) in relation to schoolkids bonus—has the meaning given in Subdivision A of Division 1 of Part 3; and

(e) in relation to single income family supplement—has the meaning given in Subdivision A of Division 1 of Part 3 but, in applying Subdivision D of that Division to that supplement in a case where a claim for that supplement is required for there to be an entitlement to be paid that supplement, a reference in Subdivision D of that Division to a claim for payment of family tax benefit is to be read as a reference to a claim for payment of that supplement.

general practitioner has the same meaning as in the Health Insurance Act 1973.

holder, in relation to a visa, has the same meaning as in the Migration Act 1958.

Human Services Secretary means the Secretary of the Department administered by the Minister administering the Human Services (Centrelink) Act 1997.

illness separated couple has the same meaning as in the Social Security Act 1991.

Immigration Minister means the Minister administering the Migration Act 1958.

immunised, in relation to a child, means the child is immunised in accordance with:

(a) a standard vaccination schedule determined under section 4; or

(b) a catch up vaccination schedule determined under section 4.

income support supplement has the same meaning as in the Social Security Act 1991.

Income Tax Assessment Act means the Income Tax Assessment Act 1997.

income year has the same meaning as in the Income Tax Assessment Act.

index number has the same meaning as in the Social Security Act 1991.

ineligible homeowner has the same meaning as in the Social Security Act 1991.

interim period has the meaning given by subsection 35L(2).

lower income threshold for child care benefit has the meaning given by subclause 6(2) of Schedule 2.

maintenance includes child support.

maintenance agreement means a written agreement (whether made within or outside Australia) that provides for the maintenance of a person (whether or not it also makes provision in relation to other matters), and includes such an agreement that varies an earlier maintenance agreement.

maintenance income, in relation to an individual, means:

(a) child maintenance—any one or more of the following amounts:

(i) if clause 20B of Schedule 1 applies (notional assessments for child support agreements)—the amount worked out under that clause;

(ii) if clause 20C of Schedule 1 applies (lump sum payments)—the amount worked out under that clause;

(iia) if clause 20D of Schedule 1 applies (deemed receipt for administrative assessments privately collected)—the amount worked out under that clause;

(iii) otherwise—the amount of a payment or the value of a benefit that is received by the individual for the maintenance of an FTB child of the individual and is received from a parent or relationship parent of the child, or the former partner of a parent or relationship parent of the child; or

(b) partner maintenance—that is, the amount of a payment or the value of a benefit that is received by the individual for the individual’s own maintenance and is received from the individual’s former partner; or

(c) direct child maintenance—that is, the amount of a payment or the value of a benefit that is received by an FTB child of the individual for the child’s own maintenance and is received from:

(i) a parent or relationship parent of the child; or

(ii) the former partner of a parent or relationship parent of the child;

but does not include disability expenses maintenance.

Note: This definition is affected by section 19.

maintenance income credit balance has the meaning given by clause 24A of Schedule 1.

medical practitioner means a person registered or licensed as a medical practitioner under a State or Territory law that provides for the registration or licensing of medical practitioners.

meets the immunisation requirements has the meaning given by section 6.

member of a couple has the same meaning as in the Social Security Act 1991.

member of the same couple has the same meaning as member of a couple has.

Military Rehabilitation and Compensation Act Education and Training Scheme means the scheme determined under section 258 of the Military Rehabilitation and Compensation Act 2004 (as the scheme is in force at the commencement of this definition).

non‑standard hours family day care means hours of care provided by an approved family day care service at times that are identified by the service in accordance with eligibility rules applicable to the service under paragraph 205(1)(b) of the Family Assistance Administration Act as the service’s non‑standard hours of care.

non‑standard hours in‑home care means hours of care provided by an approved in‑home care service at times that are identified by the service in accordance with eligibility rules applicable to the service under paragraph 205(1)(b) of the Family Assistance Administration Act as the service’s non‑standard hours of care.

notional assessment has the meaning given by section 146E of the Child Support (Assessment) Act 1989.

one‑off payment to families means a payment to which an individual is entitled under section 86.

paid work (other than in paragraph 15(1)(a) or section 17A) has the meaning given by section 3B.

parenting plan has the meaning given by the Family Law Act 1975.

partner has the same meaning as in the Social Security Act 1991.

partnered (partner in gaol) has the same meaning as in the Social Security Act 1991.

part‑time family day care means standard hours family day care provided by an approved family day care service for a child in a week during which the service provides a total of less than 50 hours of standard hours family day care for the child.

part‑time in‑home care means standard hours in‑home care provided by an in‑home care service for a child in a week during which the service provides a total of less than 50 hours of standard hours in‑home care for the child.

passive employment income of an individual, in respect of a period, means:

(a) income that is earned by the individual in respect of the period as a result of the individual being on paid leave for the period; or

(b) a payment of compensation, or a payment under an insurance scheme, in respect of the individual’s inability to earn, derive or receive income from paid work during the period; or

(c) if the individual stops paid work as a self‑employed individual—income that is derived by the individual in respect of the period from an interest, or from investments, held in connection with the individual’s previous self‑employment.

payment or benefit received from an individual has a meaning affected by paragraph 19(2)(c).

percentage of care, in relation to an individual who cares for a child, means the individual’s percentage of care for the child that is determined by the Secretary under Subdivision D of Division 1 of Part 3.

percentage range has the meaning given by subsection 35P(2).

PPL period has the same meaning as in the Paid Parental Leave Act 2010.

prescribed educational scheme has the same meaning as in the Social Security Act 1991.

previous education period:

(a) for a bonus test day that is a 1 January—means the period beginning on the previous 1 July and ending on the day before the bonus test day; and

(b) for a bonus test day that is a 30 June—means the period beginning on the previous 1 January and ending on the bonus test day.

primary school amount has the meaning given by subsection 65A(1).

principal home has the same meaning as in the Social Security Act 1991.

received from has a meaning affected by paragraph 19(2)(a).

receiving:

(a) in relation to a social security payment—has the same meaning as in subsections 23(1D), 23(2) and (4) of the Social Security Act 1991; and

(b) for the purpose of construing references to a person receiving a social security pension or social security benefit that are references in sections 32AI, 50S and 50T of the Family Assistance Administration Act, section 61A of this Act and clauses 1, 28B and 38L of Schedule 1, and in clause 7 of Schedule 2, to this Act:

(i) is taken to include the meaning provided in subsection 23(4A) of the Social Security Act 1991 as if those sections and clauses were specified in provisions of that Act referred to in subsection 23(4AA) of that Act; and

(ii) subject to subsection (8) of this section, is taken to include a reference to a person being prevented from receiving a social security pension or social security benefit because of the application of a compliance penalty period; and

(c) in relation to a social security pension, a social security benefit, a service pension or income support supplement—has a meaning affected by section 3AA (which deals with the suspension of payments under Part 3C (schooling requirements) of the Social Security (Administration) Act 1999).

recognised immunisation provider has the same meaning as recognised vaccination provider in the Australian Immunisation Register Act 2015.

recognised study commitments has the meaning given by section 17.

recognised training commitments has the meaning given by section 16.

recognised work or work related commitments has the meaning given by section 15.

reduced care of a child has the meaning given by section 35H.

registered entitlement, of an individual, means the individual’s entitlement to receive maintenance income from a particular payer, if the payer’s liability to pay that maintenance income is an enforceable maintenance liability within the meaning of the Child Support (Registration and Collection) Act 1988.

registered parenting plan means a parenting plan registered under section 63E of the Family Law Act 1975.

regular care child of an individual (the adult):

(a) means an individual:

(i) who would be an FTB child of the adult but for the operation of section 25 (adult’s percentage of care for the child during a care period is less than 35%); and

(ii) for whom the adult has a percentage of care during a care period that is at least 14%; and

(b) in relation to child care benefit—also means an individual determined by the Secretary under subsection 42(2), 44(3) or 45(3) to be a regular care child of the adult.

Note: See also section 25A.

relationship child has the same meaning as in the Social Security Act 1991.

relationship parent has the same meaning as in the Social Security Act 1991.

relevant schoolkids bonus child has the meaning given by section 35UB.

relevant shared carer means an individual who has a shared care percentage for each of his or her FTB children.

rent has the same meaning as in the Social Security Act 1991.

rent assistance child has the meaning given by clause 38B of Schedule 1.

repayment period, in relation to a family tax benefit advance that is paid to an individual, has the meaning given by subclause 40(3) of Schedule 1.

resides in Australia has the same meaning as in the Social Security Act 1991.

respite care couple has the same meaning as in the Social Security Act 1991.

returns to paid work has the meaning given by section 3B.

satisfies the work/training/study test has the meaning given by section 14.

school child has the meaning given by section 18.

school holiday session means a session of care provided by an approved outside school hours care service during school holidays.

schoolkids bonus means the payment for which an individual is eligible under Division 1A of Part 3.

secondary earner of a couple, in respect of an income year, means:

(a) unless paragraph (b) applies:

(i) the member of the couple who has the lower adjusted taxable income for the year; or

(ii) if both members of the couple have the same adjusted taxable income for the year—the member of the couple who returns to paid work first during the year; or

(b) if the rate of family tax benefit for a member of the couple is determined on the basis of an estimate of adjusted taxable income for the year, and only one member of the couple returns to paid work during the year—the member of the couple whose original estimate of adjusted taxable income is the lower estimate for the couple for the year (disregarding subclause 3(2) of Schedule 3).

secondary school amount has the meaning given by subsection 65A(2).

security notice means a notice under section 57GJ.

senior secondary school child has the meaning given by section 22B.

service pension has the same meaning as in the Social Security Act 1991.

session of care has the meaning given by a determination in force under section 9.

shared care percentage for an individual for an FTB child has the meaning given by section 59.

single income family bonus means a payment to which an individual is entitled under section 101.

single income family supplement means the supplement for which an individual is eligible under Division 6 of Part 3.

social security benefit has the same meaning as in the Social Security Act 1991.

social security payment has the same meaning as in the Social Security Act 1991.

social security pension has the same meaning as in the Social Security Act 1991.

special category visa has the same meaning as in the Migration Act 1958.

standard hours family day care means hours of care provided by an approved family day care service at times that are identified by the service in accordance with eligibility rules applicable to the service under paragraph 205(1)(b) of the Family Assistance Administration Act as the service’s standard hours of care.

standard hours in‑home care means hours of care provided by an approved in‑home care service at times that are identified by the service in accordance with eligibility rules applicable to the service under paragraph 205(1)(b) of the Family Assistance Administration Act as the service’s standard hours of care.

standard reduction, in relation to a family tax benefit advance, has the meaning given by clause 41 of Schedule 1.

stillborn baby payment means the payment for which an individual is eligible under Division 2 of Part 3.

stillborn child means a child:

(a) who weighs at least 400 grams at delivery or whose period of gestation was at least 20 weeks; and

(b) who has not breathed since delivery; and

studying overseas full‑time: see section 3C.

taxable income has the same meaning as in the Income Tax Assessment Act.

temporarily separated couple has the same meaning as in the Social Security Act 1991.

undertaking full‑time study has the same meaning as in the Social Security Act 1991.

upper income threshold for child care benefit has the meaning given by subclause 6(3) of Schedule 2.

Veterans’ Children Education Scheme means the scheme prepared under section 117 of the Veterans’ Entitlements Act 1986 (as the scheme is in force at the commencement of this definition).

week, in relation to child care benefit and child care rebate, has the meaning given in subsection (6).

week concerned for an hour of care is the week (beginning on a Monday) in which the hour occurs.

youth allowance means a payment under Part 2.11 of the Social Security Act 1991.

(2) Expressions used in this Act that are defined in the A New Tax System (Family Assistance) (Administration) Act 1999 have the same meaning as in that Act.

(3) For the purposes of paragraph (d) of the definition of disabled person, the reference to a psychologist is a reference to a psychologist who:

(a) is registered with a Board established under a law of a State or Territory that registers psychologists in that State or Territory; and

(b) has qualifications or experience in assessing impairment in adults.

(5) If, in relation to a 24 hour care period and a child:

(a) an approved child care service provides care to the child during the whole of the period; or

(b) an approved child care service:

(i) provides care to the child during more than half of the period; and

(ii) during the remaining part of the period, when the service is not providing care to the child, has responsibility for the child;

the service providing the care, or providing the care and having the responsibility, is providing 24 hour care to the child.

(6) A week, for the purposes of child care benefit and child care rebate, commences on a Monday.

(8) Subparagraph (b)(ii) of the definition of receiving in subsection (1) does not apply in relation to a compliance penalty period if:

(a) the duration of the period is more than 8 weeks; or

(b) in a case where the compliance penalty period immediately succeeded another compliance penalty period—it has been more than 8 weeks since any compliance penalty period did not apply to the person.

(9) However, if:

(a) the compliance penalty period; or

(b) in a case where the compliance penalty period immediately succeeded another compliance penalty period—the period since any compliance penalty period did not apply to the person;

started in the income year preceding the income year in which the 8 weeks referred to in subsection (8) elapsed, that subsection does not apply in relation to the compliance penalty period until the start of the later income year.

3AA Meaning of receiving affected by suspension of certain schooling requirement payments

Scope

(1) This section applies for the purpose of construing references to a person receiving payments (affected schooling requirement payments) covered by subsection (2), if the references are in the following provisions:

(a) section 50S of the Family Assistance Administration Act;

(b) clauses 1, 28B and 38L of Schedule 1 to this Act;

(2) The affected schooling requirement payments are the following:

(a) a social security pension;

(b) a social security benefit;

(d) income support supplement.

Note: These payments are schooling requirement payments within the meaning of the Social Security (Administration) Act 1999 (see section 124D of that Act).

General rule—person taken to receive payment during suspension

(3) In this Act, subject to subsections (4) and (5):

receiving is taken to include a reference to a person being prevented from receiving an affected schooling requirement payment because the payment is suspended under Part 3C (schooling requirements) of the Social Security (Administration) Act 1999.

Note: See also the definition of receiving in subsection 3(1), and subsections 3(8) and (9).

Exception—more than 13 weeks continuous suspension

(4) Subsection (3) does not apply in relation to the suspension of an affected schooling requirement payment if the payment has been suspended for a continuous period of more than 13 weeks.

(5) However, if the period of suspension referred to in subsection (4) started in the income year preceding the income year in which the 13 weeks referred to in that subsection elapsed, that subsection does not apply in relation to the suspension until the start of the later income year.

3A An individual may be in the care of 2 or more other individuals at the same time

For the avoidance of doubt, except where express provision is made to the contrary, an individual may be taken, for the purposes of this Act, to be in the care of 2 or more other individuals at the same time.

3B Meaning of paid work and returns to paid work

Meaning of paid work

(1) Paid work (other than in paragraph 15(1)(a) or section 17A) means any work for financial gain or any other reward (whether as an employee, a self‑employed individual or otherwise) that involves a substantial degree of personal exertion on the part of the individual concerned.

Note: The ordinary meaning of paid work applies to paragraph 15(1)(a) and section 17A.

Meaning of returns to paid work

(2) An individual returns to paid work during an income year if:

(a) the individual is not engaging in paid work during that year; and

(b) the individual later engages in paid work for an average of at least 10 hours per week for 4 consecutive weeks that start during that year.

(3) An individual returns to paid work during an income year if:

(a) the individual is not engaging in paid work during that year; and

(b) the individual later engages in paid work during that year, but not for an average of at least 10 hours per week for 4 consecutive weeks that start during that year; and

(i) during the income year following that year and in accordance with subsection (4); or

(ii) if a claim is made under the Family Assistance Administration Act for payment of family tax benefit for a past period that occurs in that year and the claim is made during the second income year following that year—in accordance with subsection (5).

(4) For the purposes of subparagraph (3)(c)(i), if the individual is a member of a couple at any time, during the income year, before the individual engages in paid work as mentioned in paragraph (3)(b), the Secretary is notified in accordance with this subsection if the Secretary is notified by:

(a) if:

(i) both members of the couple are eligible for family tax benefit at any time, during that income year, before the individual engages in paid work (whether the members of the couple are eligible at the same time or at different times); and

(ii) the individual is a member of the same couple at the time of the notification;

both members of the couple; and

(b) if:

(ii) the individual is no longer a member of the same couple at the time of the notification;

the individual who engages in the paid work; and

(c) if at all times, during that income year, before the individual engages in paid work, only one member of the couple is eligible for family tax benefit—the member of the couple who is eligible for family tax benefit.

(5) For the purposes of subparagraph (3)(c)(ii), the Secretary is notified in accordance with this subsection if the Secretary is notified in the claim that the individual returned to paid work during that year.

3C Meaning of studying overseas full‑time

For the purposes of this Act, studying overseas full‑time has the meaning given by a legislative instrument made by the Minister for the purposes of this section.

Division 2—Immunisation rules

4 Minister’s power to make determinations for the purposes of the definition of immunised

The Minister must, for the purpose of the definition of immunised in section 3, by legislative instrument, determine:

(a) one or more standard vaccination schedules for the immunisation of children; and

(b) one or more catch up vaccination schedules for the immunisation of children who have not been immunised in accordance with a standard vaccination schedule.

6 Immunisation requirements

(1) This section states when the child of an individual (the adult) meets the immunisation requirements for the purposes of determining whether:

(a) the adult is eligible for child care benefit under Division 4 of Part 3; or

(b) FTB Part A supplement is to be added in working out the adult’s maximum Part A rate of family tax benefit.

Child immunised

(2) The child meets the immunisation requirements if the child has been immunised.

Medical contraindication, natural immunity and vaccine study

(3) The child meets the immunisation requirements if:

(a) a general practitioner has certified in writing that the immunisation of the child would be medically contraindicated under the specifications set out in the Australian Immunisation Handbook; or

(b) a general practitioner has certified in writing that the child does not require immunisation because the child has contracted a disease or diseases and as a result has developed a natural immunity; or

(c) the child is a participant in a vaccine study approved by a Human Research Ethics Committee registered with the National Health and Medical Research Council.

Temporary unavailability of vaccine

(4) The child meets the immunisation requirements if:

(a) the child has not received a vaccination at a particular age; and

(b) the person who occupies, or is acting in, the position of Commonwealth Chief Medical Officer has certified in writing that the vaccine for that vaccination is, or all of the vaccines for that vaccination are, temporarily unavailable; and

(c) if that vaccine, or one of those vaccines, had been available, the Secretary is satisfied that the child would have been immunised; and

(d) that vaccine has not, or none of those vaccines have, become available.

Child vaccinated overseas

(5) The child meets the immunisation requirements if:

(a) the child has received one or more vaccinations while outside Australia; and

(b) a recognised immunisation provider has certified in writing that those vaccinations have provided the child with the same level of immunisation that the child would have acquired if the child had been vaccinated in accordance with a standard vaccination schedule, or a catch up vaccination schedule, determined under section 4; and

(c) the child has received, whether in or outside Australia, all the other vaccinations in accordance with a standard vaccination schedule, or a catch up vaccination schedule, determined under section 4.

Secretary’s decision

(6) The child meets the immunisation requirements if the Secretary determines in writing that the child meets the immunisation requirements.

(7) In making a determination under subsection (6), the Secretary must comply with any decision‑making principles set out in a legislative instrument made by the Minister for the purposes of this subsection.

Division 3—Various interpretative provisions

8 Extended meaning of Australian resident—hardship and special circumstances

(1) The Secretary may determine:

(a) that an individual who is not an Australian resident is to be taken to be an Australian resident for the purposes of Division 4 of Part 3 (eligibility for child care benefit) for a period or indefinitely; and

(b) if the determination is for a period—the period in respect of which the individual is to be taken to be an Australian resident.

(2) The Secretary may make a determination under subsection (1) if the Secretary is satisfied that:

(a) hardship would be caused to the individual if the individual were not treated as an Australian resident for a period or indefinitely; or

(b) because of the special circumstances of the particular case, the individual should be treated as an Australian resident for a period or indefinitely.

(3) In making a determination under subsection (1), the Secretary must comply with any guidelines in force under subsection (4) in relation to the making of such determinations.

(4) The Minister may, by legislative instrument, make guidelines:

(a) relating to the making of determinations under subsection (1); and

(b) in particular, setting time limits applicable to the determining of periods under paragraph (1)(b).

9 Session of care

(1) The Minister must, by legislative instrument, determine what constitutes a session of care for the purposes of this Act.

(2) A determination under subsection (1) may also deal with how a session of care that starts on one day and ends on another day is to be treated for the purposes of this Act.

10 Effect of absence of child from care of approved child care service other than an approved occasional care service

Absence from part of a session

(1) For the purposes of this Act, if a child is absent from part only of a session of care provided by an approved child care service (other than an approved occasional care service) the service is taken to have provided that part of the session of care to the child.

Initial 42 days absence

(2) For the purposes of this Act, if:

(a) a child is absent from all of one or more sessions of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service) on a day (even if the child is not absent from some or all of another session or sessions of care provided by the service or another service on the day); and

(b) the day does not fall:

(i) before the day the service has started providing care for the child; or

(ii) after the day the service has permanently ceased providing care for the child; and

(c) one or more of the hours in the session of care would, if the session were taken to have been provided to the child, count towards the weekly limit of hours for which an individual or an approved child care service is eligible for child care benefit in respect of the care of the child; and

(d) before the day, not more than 41 days have elapsed in the same financial year on which a session of care is taken to have been provided under this subsection to the child;

the service is taken to have provided the session of care to the child.

(2A) Without limiting subparagraph (2)(b)(ii), an approved child care service is taken to have permanently ceased providing care for a child in the circumstances specified in an instrument under subsection (2B).

(2B) The Minister may, by legislative instrument, specify circumstances for the purposes of subsection (2A).

(2C) If an approved child care service has permanently ceased providing care for a child (including because of subsection (2A)), then, for the purposes of subparagraph (2)(b)(ii), the service is taken to have done so on the day the child last physically attended a session of care provided by the service.

Additional absence days permitted

(3) For the purposes of this Act, if:

(a) a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service); and

(b) more than 42 days have elapsed in the same financial year on which a session of care is taken to have been provided under subsection (2) to the child; and

(i) the absence is due to the illness of the child, the individual in whose care the child is, that individual’s partner, or another individual with whom the child lives, and a medical certificate covering that illness is obtained from a medical practitioner and given to the service;

(ii) the absence is due to the child’s attendance at a pre‑school;

(iii) the absence is due to alternative care arrangements being made for the child because the child does not have to be at school on a pupil‑free day;

(iv) the absence occurs in circumstances specified in a determination under section 11 as permitted circumstances for the purpose of this subparagraph; and

(d) one or more of the hours in the session of care would, if the session were taken to have been provided to the child, count towards the weekly limit of hours for which an individual or an approved child care service is eligible for child care benefit in respect of the care of the child;

the service is taken to have provided the session of care to the child.

10A Effect of absence of child from care of approved child care service that is an approved occasional care service

Absence from part of a session

(1) For the purposes of this Act, if a child is absent from part only of a session of care provided by an approved child care service that is an approved occasional care service, the service is taken to have provided that part of the session of care to the child.

Absence from all of a session

(2) For the purposes of this Act, if:

(a) a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service that is an approved occasional care service; and

(b) the absence occurs in circumstances specified in a determination under section 11 as permitted circumstances for the purpose of this paragraph;

the service is taken to have provided the session of care to the child.

11 Minister may make determinations in relation to the absence of child from child care

Absences from care in permitted circumstances

The Minister may, by legislative instrument, determine that specified circumstances are permitted circumstances for the purpose of subparagraph 10(3)(c)(iv) or paragraph 10A(2)(b).

12 Effect of absence of child from care of registered carer

For the purposes of Subdivision C of Division 4 of Part 3, and of the application of Subdivision D of Division 4 of Part 4 in relation to that Subdivision, if a child is absent from all or part of a period of care that would otherwise have been provided to the child by a registered carer, the carer is taken to have provided care to the child during the period of absence.

13 School holidays

The Secretary may, by notice given to an approved outside school hours care service, determine that a specified day or days that are not school holidays in the State or Territory in which the service is located are taken to be school holidays for the purposes of the definition of school holiday session in section 3.

14 Meaning of satisfies the work/training/study test

(1) An individual satisfies the work/training/study test if:

(a) the individual has recognised work or work related commitments; or

(b) the individual has recognised training commitments; or

(1A) However, for the purposes of section 54, the individual satisfies the work/training/study test only if:

(a) the individual meets the activity requirements under section 17A for the week; or

(b) the individual is not included in a class of individuals specified in a determination under subsection (1C) and:

(i) paragraph 15(1)(b), 15(1)(c), 17(1)(a), 17(1)(b), 17(1)(c) or 17(1)(d) applies to the person; or

(ii) the individual is an individual in a class of individuals specified in a determination under subsection 15(2); or

(iii) the individual is covered by a determination under subsection (1B) or (2).

(1B) The Minister may, by legislative instrument, determine circumstances in which individuals are not required to meet the activity requirements under section 17A.

(1C) The Minister may, by legislative instrument, determine that one or more of the classes of individuals specified in a determination under subsection 15(2) are classes of individuals who must meet the activity requirements under section 17A.

(2) The Minister may, by legislative instrument, determine that individuals included in a specified class are exempt from the requirements of paragraphs (1)(a), (b) and (c).

(3) An individual covered by a determination under subsection (2) is taken to satisfy the work/training/study test while the determination is in force.

15 Work/training/study test—recognised work or work related commitments

(1) An individual has recognised work or work related commitments if the individual:

(a) is in paid work (whether or not the individual performs the work as an employee); or

(b) receives a carer payment under Part 2.5 of the Social Security Act 1991; or

(c) receives carer allowance for a disabled adult (within the meaning of section 952 of the Social Security Act 1991) under Part 2.19 of that Act.

(2) The Minister may, by legislative instrument, determine that individuals included in a specified class are individuals who are taken to have recognised work or work related commitments for the purposes of this section.

16 Work/training/study test—recognised training commitments

(1) An individual has recognised training commitments if the individual is undertaking a training course for the purpose of improving his or her work skills and/or employment prospects.

(2) For the purposes of subsection (1), if an individual is undertaking a training course then the individual is taken to be doing so even if the individual is not required to participate in any activity for the course (for example, because of a vacation break in the course).

(3) The Minister may, by legislative instrument, determine that individuals included in a specified class are individuals who are taken to have recognised training commitments for the purposes of this section.

17 Work/training/study test—recognised study commitments

(1) An individual has recognised study commitments if the individual:

(a) receives youth allowance and is undertaking full‑time study; or

(b) receives austudy payment under the Social Security Act 1991; or

(d) receives assistance under the scheme known as the ABSTUDY scheme; or

(e) is undertaking any other course of education for the purposes of improving his or her work skills and/or employment prospects.

(2) For the purposes of subsection (1), if an individual is undertaking an education course then the individual is taken to be doing so even if the individual is not required to participate in any activity for the course (for example, because of a vacation break in the course).

(3) The Minister may, by legislative instrument, determine that individuals included in a specified class are individuals who are taken to have recognised study commitments for the purposes of this section.

17A Activity requirements for claims for child care benefit for care provided by approved child care service

(1) An individual who has claimed child care benefit for care provided by an approved child care service during a week meets the activity requirements for a week if:

(a) during the week, the individual has engaged in one or more of the following activities:

(i) paid work (whether or not the individual performs the work as an employee);

(ii) a training course undertaken for the purpose of improving his or her work skills and/or employment prospects;

(iii) a course of education undertaken for the purpose of improving his or her work skills and/or employment prospects;

(iv) any other activity that the Minister determines under subsection (2); and

(b) the sum of the number of hours that the individual spends during the week doing those activities:

(i) is at least 15; or

(ii) if subparagraph (i) does not apply—is, when added to the sum of the number of hours that the individual spends during the immediately preceding week doing those activities, at least 30; or

(iii) if neither subparagraph (i) nor (ii) applies—is, when added to the sum of the number of hours that the individual spends during the immediately following week doing those activities, at least 30.

(2) The Minister may, by legislative instrument, determine activities that count towards meeting the activity requirements under this section.

(3) A determination under subsection (2) may determine that specified kinds of leave are activities that count towards meeting the activity requirements under this section.

(4) If, in determining whether an individual has met the activity requirements for a week, hours that the individual spends during another week doing the activities mentioned in paragraph (1)(a) are counted, then no hours spent during that other week are to be counted in determining whether the individual has met the activity requirements for a third week.

(5) If:

(a) an individual is in paid work; and

(b) the individual is taking leave of a kind specified in a determination under subsection (2);

then, the individual is taken to have engaged in paid work for the number of hours that the individual would have spent doing the paid work if the individual did not take the leave.

18 Meaning of school child

(1) A child is a school child for the purposes of this Act if the child is attending primary or secondary school, or is on a break from school (for example, school holidays) and will be attending primary or secondary school after that break.

(1A) A child is taken to be a school child for the purposes of the Act if the child has reached 6 years of age, unless an individual who is:

(a) conditionally eligible under section 42 for child care benefit by fee reduction for a session of care provided to the child; or

(b) eligible for child care benefit (by fee reduction or otherwise) for a session of care provided to the child;

notifies the Secretary in the manner required by the Secretary that the child does not satisfy the criterion in subsection (1).

(2) The Minister may, by legislative instrument, determine that children in a specified class are to be treated as though they were attending primary or secondary school for the purposes of this Act.

(3) The Minister may, by legislative instrument, determine that children in a specified class are to be treated as though they were not attending primary or secondary school for the purposes of this Act.

19 Maintenance income

(1) For the purposes of the definition of capitalised maintenance income in section 3, an amount is a periodic amount if it is:

(a) the amount of one payment in a series of related payments, even if the payments are irregular in time and amount; or

(b) the amount of a payment making up for arrears in such a series.

(2) For the purposes of the definitions of maintenance income and disability expenses maintenance in section 3:

(a) a payment received under subsection 76(1) of the Child Support (Registration and Collection) Act 1988 in relation to a registered maintenance liability (within the meaning of that Act) is taken to be received from the individual who is the payer (within the meaning of that Act) in relation to the liability; and

(b) a reference to a benefit received by an individual includes a reference to a benefit received by the individual because of a payment made to, or a benefit conferred on, another individual (including a payment made or benefit conferred under a liability owed to the other individual); and

(c) a reference to a payment or benefit received from an individual includes a reference to a payment or benefit received:

(i) directly or indirectly from the individual; and

(ii) out of any assets of, under the control of, or held for the benefit of, the individual; and

(iii) from the individual under or as a result of a court order, a court registered or approved maintenance agreement, a financial agreement (within the meaning of the Family Law Act 1975), a Part VIIIAB financial agreement (within the meaning of that Act) or otherwise.

(3) A payment or benefit is disability expenses maintenance of an individual if:

(a) the payment or benefit is provided for expenses arising directly from:

(i) a physical, intellectual or psychiatric disability; or

(ii) a learning difficulty;

of an FTB child of the individual; and

(b) the disability or difficulty is likely to be permanent or to last for an extended period; and

(i) by the individual for the maintenance of the FTB child; or

(ii) by the FTB child for the child’s own maintenance; and

(d) the payment or benefit is received from:

(i) a parent or relationship parent of the child; or

(ii) the former partner of a parent or relationship parent of the child.

Division 4—Approved care organisations

20 Approval of organisations providing residential care services to young people

(1) The Secretary may approve an organisation that co‑ordinates or provides residential care services to young people in Australia as an approved care organisation for the purposes of this Act.

Revocation

(2) The Secretary may revoke an approval under subsection (1).

Part 3—Eligibility for family assistance

Division 1—Eligibility for family tax benefit

Subdivision A—Eligibility of individuals for family tax benefit in normal circumstances

21 When an individual is eligible for family tax benefit in normal circumstances

(1) An individual is eligible for family tax benefit if:

(a) the individual:

(i) has at least one FTB child; or

(ii) is not an absent overseas recipient and has at least one regular care child who is also a rent assistance child; and

(b) the individual:

(i) is an Australian resident; or

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

(ii) satisfies subsection (1A); and

(c) the individual’s rate of family tax benefit, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1 and disregarding section 58A and subclauses 31B(3), 38AA(3) and 38AF(3) of Schedule 1, is greater than nil.

When individual satisfies this subsection

(1A) 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 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.

Exception

(2) However, the individual is not eligible for family tax benefit if another provision of this Subdivision so provides.

22 When an individual is an FTB child of another individual

(1) An individual is an FTB child of another individual (the adult) in any of the cases set out in this section.

Individual aged under 16

(2) An individual is an FTB child of the adult if:

(a) the individual is aged under 16; and

(b) the individual is in the adult’s care; and

(c) the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and

(d) the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph (5)(a), (b) or (c).

Individual aged 16‑17

(3) An individual is an FTB child of the adult if:

(a) the individual has turned 16 but is aged under 18; and

(b) the individual is in the adult’s care; and

(c) the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and

(d) the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph (5)(a), (b) or (c); and

(e) the individual is a senior secondary school child.

Individual aged 18‑19

(4) An individual is an FTB child of the adult if:

(a) the individual is aged 18 or is aged 19 and the calendar year in which the individual turned 19 has not ended; and

(b) the individual is in the adult’s care; and

(c) the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and

(d) the individual is a senior secondary school child.

Legal responsibility for the individual

(5) The circumstances surrounding legal responsibility for the care of the individual are:

(a) the adult is legally responsible (whether alone or jointly with someone else) for the day‑to‑day care, welfare and development of the individual; or

(b) under a family law order, registered parenting plan or parenting plan in force in relation to the individual, the adult is someone with whom the individual is supposed to live or spend time; or

(c) the individual is not in the care of anyone with the legal responsibility for the day‑to‑day care, welfare and development of the individual.

Percentage of care at least 35%

(7) If an individual’s percentage of care for a child during a care period is at least 35%, the child is taken to be an FTB child of that individual for the purposes of this section on each day in that period, whether or not the child was in that individual’s care on that day.

Note: If an individual’s percentage of care for a child during a care period is less than 35%, the child is taken not to be an FTB child (see section 25).

22A Exceptions to the operation of section 22

Exceptions

Despite section 22, an individual cannot be an FTB child of another individual (an adult) in the cases set out in this table:

When the individual is not an FTB child of the adult at a particular time
	If the individual is aged:	then the individual cannot be an FTB child of the adult if:
1	5 or more and less than 16	the adult is the individual’s partner, or would be if the individual were over the age of consent applicable in the State or Territory in which the individual lives.
2	16 or more	(b) the adult is the individual’s partner; or (c) the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme.
3	any age	the individual, or someone on behalf of the individual, is, at the particular time, receiving: (a) a social security pension; or (b) a social security benefit; or (c) payments under a program included in the programs known as Labour Market Programs.

22B Meaning of senior secondary school child

(1) An individual is a senior secondary school child if:

(a) the following requirement is satisfied:

(i) for the purposes of subclause 29(3) or 36(2) of Schedule 1—the individual is aged 16 or 17 or is aged 18 and the calendar year in which the individual turned 18 has not ended;

(ii) for the purposes of any other provision of this Act—the individual is aged 16, 17 or 18 or is aged 19 and the calendar year in which the individual turned 19 has not ended; and

(b) one of the following applies:

(i) the individual is undertaking full‑time study in an approved course of education or study that would, in the Secretary’s opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education;

(ia) the individual is studying overseas full‑time in a way that would, in the Secretary’s opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education;

(ii) subsection (2) applies in relation to the individual.

Exemption from full‑time study requirement

(2) This subsection applies in relation to the individual if:

(a) there is no locally accessible approved course of education or study (including any such course available by distance education); or

(b) where there is such a course:

(i) there is no place available on the course for the individual; or

(ii) the individual is not qualified to undertake the course; or

(iii) the individual lacks capacity to undertake the course because the individual has a physical, psychiatric or intellectual disability or a learning disability such as attention deficit disorder; or

(c) in the Secretary’s opinion, special circumstances exist that make it unreasonable to require the individual to undertake an approved course of education or study.

Determination of full‑time study hours

(2A) For the purposes of subparagraph (1)(b)(i) or (ia), if the Secretary determines that it is appropriate to do so having regard to an individual’s circumstances, the Secretary may determine that the normal amount of full‑time study for the individual in respect of a course is to be a number of hours per week specified in the determination, averaged over the duration of the period for which the individual is enrolled in the course.

Continued status of senior secondary school child

(3) If, apart from this subsection, an individual would cease to be a senior secondary school child because the individual completes the final year of secondary school or an equivalent level of education, then the individual is taken to be a senior secondary school child until the end of:

(a) if the day the individual completes that final year of secondary school or equivalent level of education is in November or December in a calendar year—31 December of that year; or

(b) if the day the individual completes that final year of secondary school or equivalent level of education is before November—the period of 28 days beginning on the day after that day.

Interpretation

(4) An individual completes the final year of secondary school or an equivalent level of education on the day worked out in accordance with the following table:

Completion day
Item	In this situation:	The day is:
1	The individual was not required to sit an examination in relation to that final year or that equivalent level of education	The day determined by the secondary school to be the last day of classes for that year or by the provider of that education to be the last day of classes for that level of education (as the case may be)
2	The individual was required to sit an examination in relation to that final year or that equivalent level of education	The later of: (a) the day determined by the secondary school to be the last day of the period of examinations for that final year or by the provider of that education to be the last day of the period of examinations for that level of education (as the case may be); and (b) the day determined by the secondary school to be the last day of classes for that final year or by the provider of that education to be the last day of classes for that level of education (as the case may be)

(5) To avoid doubt, if an individual ceases to be a senior secondary school child, nothing in this section prevents the individual again becoming a senior secondary school child.

23 Effect of FTB child ceasing to be in individual’s care without consent

(1) This section applies if:

(a) an individual is an FTB child of another individual (the adult) under subsection 22(2) or (3); and

(aa) the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph 22(5)(a) or (b); and

(b) an event occurs in relation to the child without the adult’s consent that prevents the child being in the adult’s care; and

When the child remains an FTB child of the adult

(2) Subject to subsection (4A), the child is an FTB child of the adult for that part of the qualifying period (see subsection (5)) for which:

(a) the child would have been an FTB child of the adult under subsection 22(2) or (3) if the child had not ceased to be in the adult’s care; and

(b) the circumstances surrounding legal responsibility for the care of the child are those mentioned in paragraph 22(5)(a) or (b).

(3) The reference, in paragraphs (1)(a) and (2)(a), to an FTB child of an individual or adult under subsection 22(2) or (3) includes a reference to:

(a) a child who is an FTB child under subsection 22(2) or (3) in its application by virtue of subsection 22(7); and

(b) a child who is an FTB child under subsection 22(2) or (3), but who is taken not to be an FTB child under section 25.

Note: As a result of subsection (2) of this section, a child who is taken not to be an FTB child under section 25, but who is a regular care child, will remain a regular care child for the part of the qualifying period referred to in subsection (2) of this section.

(4) Except as provided in subsection (2), the child cannot (in spite of section 22) be an FTB child of any individual during the qualifying period.

When subsection (2) does not apply

(4A) If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may determine that subsection (2) does not apply in relation to the child and the adult.

Definition of parent and qualifying period

(5) In this section:

parent includes a relationship parent.

qualifying period means the period beginning when the child ceases to be in the adult’s care and ending at the earliest of the following times:

(a) if the child again comes into the adult’s care at a later time—that later time;

(b) either:

(i) after 14 weeks pass since the child ceased to be in the adult’s care; or

(ii) if the Secretary specifies, under subsection (5A), a day that is earlier than the last day in that 14‑week period—the end of that earlier day;

(i) the adult is a parent of the child; and

(ii) no family law order, registered parenting plan or parenting plan is in force in relation to the child; and

(iii) the child comes into the care of the other parent at a later time;

that later time.

Shorter qualifying period

(5A) If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may specify a day for the purposes of subparagraph (b)(ii) of the definition of qualifying period in subsection (5).

Parents of relationship children

(6) If a child (other than an adopted child) is a relationship child of a person because he or she is a child of the person, and of another person, within the meaning of the Family Law Act 1975, the person and the other person are taken to be the child’s only parents for the purposes of paragraph (c) of the definition of qualifying period in subsection (5).

24 Effect of certain absences of FTB child etc. from Australia

Absence from Australia of FTB or regular care child

(1) If:

(a) any of the following applies:

(i) an FTB child leaves Australia;

(ii) a child born outside Australia is an FTB child at birth;

(iii) a regular care child leaves Australia;

(iv) a child born outside Australia is a regular care child at birth; and

(b) the child continues to be absent from Australia for more than 56 weeks;

during that absence from Australia, the child is neither an FTB child, nor a regular care child, at any time after the period of 56 weeks beginning on the first day of the child’s absence from Australia.

(2) If:

(a) an FTB child, or a regular care child, who has been absent from Australia for more than 6 weeks, but less than 56 weeks, comes to Australia; and

(b) the child leaves Australia less than 6 weeks later;

for the purposes of subsection (1), the child is taken not to have come to Australia.

(3) If:

(a) a child is neither an FTB child nor a regular care child because of the application of subsection (1) or a previous application of this subsection; and

(b) the child comes to Australia; and

the child is neither an FTB child nor a regular care child at any time during the absence from Australia referred to in paragraph (c).

Maximum period of eligibility for family tax benefit while individual overseas

(4) If an individual leaves Australia, the maximum period for which the individual can be eligible for family tax benefit during that absence from Australia is the period of 56 weeks beginning on the first day of that absence.

(5) If:

(a) an individual who has been absent from Australia for more than 6 weeks, but less than 56 weeks, returns to Australia; and

(b) the individual leaves Australia again less than 6 weeks later;

the individual is taken not to have returned to Australia for the purposes of subsection (4).

(6) If:

(a) an individual is eligible for family tax benefit while the individual is absent from Australia; and

(b) the individual then ceases to be eligible for family tax benefit because of the application of subsection (4) or a previous application of this subsection; and

(d) the individual leaves Australia again less than 6 weeks after returning to Australia;

the individual is not eligible for family tax benefit at any time during the absence from Australia referred to in paragraph (d).

Extension of 56 week period in certain circumstances

(7) The Secretary may extend the 56 week period (the initial period) referred to in subsection (1), (2), (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that the child mentioned in subsection (1) or (2), or the individual mentioned in subsection (4) or (5), (in each case, the person) is unable to return to Australia within the initial period because of any of the following events:

(a) a serious accident involving the person or a family member of the person;

(b) a serious illness of the person or a family member of the person;

(d) the death of a family member of the person;

(e) the person’s involvement in custody proceedings in the country in which the person is located;

(f) a legal requirement for the person to remain outside Australia in connection with criminal proceedings (other than criminal proceedings in respect of a crime alleged to have been committed by the person);

(g) robbery or serious crime committed against the person or a family member of the person;

(h) a natural disaster in the country in which the person is located;

(i) political or social unrest in the country in which the person is located;

(j) industrial action in the country in which the person is located;

(k) a war in the country in which the person is located.

(8) The Secretary must not extend the initial period under subsection (7) unless:

(a) the event occurred or began during the initial period; and

(b) if the event is political or social unrest, industrial action or war—the person is not willingly involved in, or willingly participating in the event.

(9) The Secretary may extend the 56 week period referred to in subsection (1), (2), (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that, under the Medical Treatment Overseas Program administered by the Minister who administers the National Health Act 1953, financial assistance is payable in respect of the absence from Australia of the child mentioned in subsection (1) or (2) or the individual mentioned in subsection (4) or (5).

(10) The Secretary may extend the 56 week period referred to in subsection (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that the individual mentioned in the subsection is unable to return to Australia within the 56 week period because the individual is:

(a) deployed outside Australia as a member of the Defence Force, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or

(b) deployed outside Australia, for the purpose of capacity‑building or peacekeeping functions, as:

(i) a member or a special member of the Australian Federal Police; or

(ii) a protective service officer within the meaning of the Australian Federal Police Act 1979.

25 Effect of an individual’s percentage of care for a child being less than 35%

If an individual’s percentage of care for a child during a care period is less than 35%, the child is taken, despite section 22, not to be an FTB child of that individual for any part of the period.

25A Regular care child for each day in care period

If an individual’s percentage of care for a child during a care period is at least 14% but less than 35%, the child is taken to be a regular care child of that individual for the purposes of this Act on each day in that period, whether or not the child was in that individual’s care on that day.

26 Only 1 member of a couple eligible for family tax benefit

(1) For any period when 2 individuals who are members of a couple would otherwise be eligible at the same time for family tax benefit in respect of one or more FTB children or regular care children, only one member is eligible.

(2) The member who is eligible is the one determined by the Secretary to be eligible, having regard to:

(a) whether one member of the couple is the primary carer for the child or children; and

(b) whether the members have made a written agreement nominating one of them as the member who can make a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child or children.

27 Extension of meaning of FTB or regular care 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 (the qualifying 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:

(a) each qualifying child that is an FTB child, or regular care child, of one member of the couple is taken also to be an FTB child, or regular care child, (as the case requires) of the other member of the couple; and

(b) if the Secretary has determined, under section 35A or 35B, one individual’s percentage of care for the qualifying child during a care period (whether before or after the 2 individuals became members of that couple)—the Secretary is taken to have determined the same percentage to be the other individual’s percentage of care for the child during that period.

28 Eligibility for family tax benefit 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 family tax benefit for 2 or more FTB children during a period but for subsection 26(1); and

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

(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 family tax benefit for the children for the period; and

(e) determine person A’s and person B’s percentage of the family tax benefit 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 family tax benefit for the period.

(3) For the purposes of this section:

(a) an FTB 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

(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.

29 Eligibility for family tax benefit 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 an FTB child or children; and

(c) but for subsection 26(1), person A and person B would both be eligible for family tax benefit for the FTB child or children for that period;

the Secretary may:

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

(e) determine person A’s and person B’s percentage of the family tax benefit for the child or children for that period.

Subdivision B—Eligibility of individuals for family tax benefit where death occurs

31 Continued eligibility for family tax benefit if an FTB or regular care child dies

(1) This section applies if:

(a) an individual is eligible for family tax benefit (except under section 33) in respect of one or more FTB children or regular care children; and

(b) one of the children dies; and

(c) in a case where the individual is eligible for family tax benefit in respect of more than one child immediately before the child mentioned in paragraph (1)(b) died—the individual’s rate of family tax benefit would decrease as a result of the child’s death.

Individual remains eligible for family tax benefit for 14 weeks after the death of the child

(2) The individual is eligible for family tax benefit, at a rate worked out under section 64, 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 32.

14 weeks reduced in certain circumstances

(3) The period for which the individual is eligible for family tax benefit under subsection (2) does not include:

(a) if the child had turned 16 when the child died—any day on which the Secretary is satisfied the child would not have been a senior secondary school child if the child had not died; or

(b) if the child had not turned 16 when the child died—any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died.

Eligibility during the period to which subsection (2) applies is sole eligibility

(4) Except as mentioned in subsection (2), the individual is not eligible for family tax benefit in respect of any FTB children, or regular care children, of the individual during the period to which subsection (2) applies.

32 Eligibility for a single amount of family tax benefit if an FTB or regular care child dies

Instalment case

(1) If:

(a) the individual to whom section 31 applies was, immediately before the child concerned died, entitled to be paid family tax benefit by instalment; and

(b) the individual, on any day (the request day) during the period (the section 31 accrual period) for which the individual is eligible for family tax benefit under that section, makes a claim, under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999, for payment of family tax benefit because of the death of a person, stating that the individual wishes to become eligible for a single amount of family tax benefit under this subsection;

then:

(d) the period for which the individual is eligible for family tax benefit under subsection 31(2) does not include the lump sum period mentioned in subsection 65(1).

Other cases

(2) If:

(a) the individual to whom section 31 applies was, immediately before the child concerned died, not entitled to be paid family tax benefit by instalment; and

(b) apart from this subsection, the period for which the individual is eligible for family tax benefit under subsection 31(2) extends over 2 income years;

then:

(c) the individual is eligible for a single amount of family tax benefit for the period falling in the second of those income years worked out under subsection 65(3); and

(d) the period for which the individual is eligible for family tax benefit under subsection 31(2) does not include the period falling in the second of those income years.

33 Eligibility for family tax benefit if an eligible individual dies

Eligibility other than because of the death of an FTB or regular care child

(1) If:

(a) an individual is eligible for an amount (the subject amount) of family tax benefit (except because of section 31 or 32 applying in relation to the death of an FTB child or a regular care 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 A New Tax System (Family Assistance) (Administration) Act 1999 had been made); and

(d) another individual makes a claim under that Part for payment of family tax benefit 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 an FTB or regular care 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 family tax benefit under section 31 or 32 in relation to the death of an FTB child or regular care child, and the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 had been made); or

(ii) the individual died at the same time as the FTB child or regular care 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 family tax benefit because of the death of a person, stating that the individual 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.

Subdivision C—Eligibility of approved care organisations for family tax benefit

34 When an approved care organisation is eligible for family tax benefit

(1) An approved care organisation is eligible for family tax benefit in respect of an individual if:

(a) the individual:

(i) is aged under 16; or

(ii) has turned 16 and is a senior secondary school child; and

(b) the individual is a client of the organisation; and

(2) However, an approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in section 35.

Expanded meaning of client of an organisation

(3) For the purposes of paragraph (1)(b), if:

(a) an organisation that is not an approved care organisation is providing residential care services to young people in Australia; and

(b) an approved care organisation is co‑ordinating the provision of those services;

the young people are taken to be clients of the approved care organisation.

35 When an approved care organisation is not eligible for family tax benefit

(1) An approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in this table:

When an approved care organisation is not eligible for family tax benefit at a particular time
	If the individual is aged:	then the approved care organisation is not eligible for family tax benefit in respect of the individual if:
2	16 or more	the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme.
3	any age	the individual, or someone on behalf of the individual, is, at the particular time, receiving: (a) a social security pension; or (b) a social security benefit; or (c) payments under a program included in the programs known as Labour Market Programs.

(2) An approved care organisation is also not eligible for family tax benefit in respect of an individual if anyone else is eligible for family tax benefit in respect of the individual.

Subdivision D—Determination of percentage of care

35A Determination of percentage of care—child is not in the adult’s care

Initial determination

(1) If:

(a) the Secretary is satisfied that an individual (the adult) has no care of a child but that:

(i) the child is an FTB child of the adult under section 23; or

(ii) the child would, under subsection 22(2), (3) or (4), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period) under a care arrangement relating to the child; and

(b) the adult, or the partner of the adult, makes or has made a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in the care period; and

(c) the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection 22(2), (3) or (4), an FTB child of the other individual or individuals; and

(d) section 35C, 35D or 35G applies in relation to the adult;

the Secretary must determine the adult’s percentage of care for the child during the care period in accordance with that section.

Determination after revocation

(2) If:

(a) the Secretary revokes, under Subdivision E of this Division, a determination of an individual’s (the adult) percentage of care for a child that was made under this section or section 35B; and

(b) the Secretary is satisfied that the adult has no care of the child but that:

(i) the child is an FTB child of the adult under section 23; or

(d) section 35C, 35D or 35G applies in relation to the adult;

the Secretary must determine the adult’s percentage of care for the child during the care period in accordance with that section.

35B Determination of percentage of care—child is in the adult’s care

Initial determination

(1) If:

(a) the Secretary is satisfied that there has been, or will be, a pattern of care for a child over a period (the care period) such that, for the whole, or for parts (including different parts), of the care period, the child was or will be, under subsection 22(2), (3) or (4), an FTB child of more than one individual; and

(b) one of those individuals (the adult), or the partner of the adult, makes or has made a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in the care period; and

the Secretary must determine the adult’s percentage of care for the child during the care period.

Determination after revocation

(2) If:

(a) the Secretary revokes, under Subdivision E of this Division, a determination of an individual’s (the adult) percentage of care for a child that was made under section 35A or this section; and

(b) the Secretary is satisfied that there has been, or will be, a pattern of care for the child over a period (the care period) such that, for the whole, or for parts (including different parts), of the care period, the child was or will be, under subsection 22(2), (3) or (4), an FTB child of the adult and at least one other individual; and

the Secretary must determine the adult’s percentage of care for the child during the care period.

Percentage of care

(3) The percentage determined under subsection (1) or (2) must be a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult has had, or will have, during the care period.

(4) Despite subsection (3), if section 35C, 35D or 35G applies in relation to the adult, the Secretary must determine the adult’s percentage of care under subsection (1) or (2) in accordance with that section.

35C Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with

(1) This section applies in relation to an individual (the adult) if:

(a) a care arrangement applies in relation to a child; and

(b) the Secretary is satisfied that the actual care of the child that the adult has had, or will have, during a care period does not comply with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil); and

(c) an individual who has reduced care of the child has taken reasonable action to ensure that the care arrangement is complied with.

Note: This section does not apply in certain circumstances, see section 35F.

2 percentages of care in relation to the adult

(2) Subject to subsection (5), the Secretary must determine, under section 35A or 35B, 2 percentages of care in relation to the adult.

(3) The first percentage of care is to be a percentage that corresponds with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil).

(4) The second percentage of care is to be:

(a) if section 35A applies in relation to the adult—0%; or

(b) if section 35B applies in relation to the adult—a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult would have during the care period if the action referred to in paragraph (1)(c) were not to succeed.

Single percentage of care in relation to the adult

(5) If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may determine, under section 35A or 35B, a single percentage of care in relation to the adult.

(6) The single percentage of care is to be:

(a) if section 35A applies in relation to the adult—0%; or

35D Percentage of care if action taken to make a new care arrangement in relation to a child

(1) This section applies in relation to an individual (the adult) if:

(a) a care arrangement (the current care arrangement) applies in relation to a child; and

(b) the Secretary is satisfied that the actual care of the child that the adult has had, or will have, during the care period does not comply with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil); and

(i) has not taken reasonable action to ensure that the current care arrangement is complied with; but

(ii) has taken reasonable action to make another care arrangement (the new care arrangement) in relation to the child; and

(d) the Secretary is satisfied that, if the new care arrangement were to be made, the extent of care that the individual who has reduced care of the child would have under that arrangement during the care period would be:

(i) more than the actual care of the child that the Secretary is satisfied that the individual has had, or will have, during that period; but

(ii) less than the extent of care of the child that the individual should have had, or is to have, under the current care arrangement during that period; and

(e) the Secretary is satisfied that special circumstances exist in relation to the individual who has reduced care of the child.

Note: This section does not apply in certain circumstances, see section 35F.

(2) The Secretary must determine, under section 35A or 35B, 2 percentages of care in relation to the adult.

(3) The first percentage of care is to be a percentage that corresponds with the extent of care of the child that the adult would have under the new care arrangement during the care period if it were to be made.

(4) The second percentage of care is to be:

(a) if section 35A applies in relation to the adult—0%; or

35E Application of sections 35C and 35D in relation to claims for family tax benefit for a past period

Initial determination

(1) If:

(a) the Secretary is required by section 35A or 35B to determine an individual’s percentage of care for a child; and

(b) subsection 35A(1) or 35B(1) applies; and

(c) the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit for a past period;

sections 35C and 35D apply in relation to the individual as if the determination were being made on the first relevant day of the past period.

Determination after revocation

(2) If:

(a) the Secretary is required by section 35A or 35B to determine (the new determination) an individual’s percentage of care for a child; and

(b) subsection 35A(2) or 35B(2) applies; and

(c) the determination (the earlier determination) referred to in paragraph 35A(2)(a) or 35B(2)(a) relates to a claim for payment of family tax benefit for a past period;

sections 35C and 35D apply in relation to the individual as if the new determination were being made on the relevant day after the revocation of the earlier determination.

35F Sections 35C and 35D do not apply in certain circumstances

(1) Sections 35C and 35D do not apply in relation to an individual if:

(a) subsection 35A(1) or 35B(1) applies; and

(b) either:

(i) if the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit for a past period—the first day of the past period is 14 weeks or more after the change of care day for the individual; or

(ii) otherwise—the day on which the claim referred to in that paragraph is or was made is 14 weeks or more after the change of care day for the individual.

(2) If the Secretary is satisfied that special circumstances exist in relation to an individual who has reduced care of the child, the Secretary may determine that subsection (1) applies as if the reference to 14 weeks in subparagraph (1)(b)(i) or (ii) were a reference to such longer period as the Secretary determines to be appropriate.

(3) The period determined under subsection (2) must not be more than 26 weeks.

35G Percentage of care if claim is made for payment of family tax benefit because of the death of a child

(1) This section applies in relation to an individual (the adult) if:

(a) the adult, or the partner of the adult, has made a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and

(b) the claim relates to a child who has died; and

(c) a determination (the earlier determination) of the adult’s percentage of care for the child applied, immediately before the child’s death, in relation to a claim by the adult or the partner for payment of family tax benefit by instalment.

(2) The Secretary must determine, under section 35A or 35B, the adult’s percentage of care for the child to be the percentage of care that applied under the earlier determination immediately before the child’s death.

35H When an individual has reduced care of a child

An individual has reduced care of a child if:

(a) a care arrangement applies in relation to the child; and

(b) the individual should have had, or is to have, an extent of care of the child under the care arrangement during a care period; and

(c) the Secretary is satisfied that the actual care of the child that the individual has had, or will have, during the care period is less than that extent of care.

35J Working out actual care, and extent of care, of a child

(1) The actual care of a child that an individual has had, or will have, during a care period may be worked out based on the number of nights that the Secretary is satisfied that the child was, or will be, in the care of the individual during the care period.

(2) The extent of care of a child that an individual should have had, or is to have, under a care arrangement during a care period may be worked out based on the number of nights that the child should have been, or is to be, in the care of the individual during the care period under the care arrangement.

(3) For the purposes of this section, a child cannot be in the care of more than one individual at the same time.

(4) This section does not limit section 35B, 35C, 35D or 35H.

35K Days to which the percentage of care applies if sections 35C and 35D did not apply in relation to an individual etc.

(1) If:

(a) a determination of an individual’s percentage of care for a child during a care period is made under section 35A or 35B; and

(b) either of the following apply:

(i) sections 35C and 35D did not apply in relation to the individual;

(ii) section 35G applied in relation to the individual;

the percentage of care applies on and from the application day unless a revocation of the determination under Subdivision E of this Division takes effect.

(2) If subsection 35A(1) or 35B(1) applies in relation to the determination, the application day is:

(a) if:

(i) the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and

(ii) the claim relates to a child who has died;

the day on which the claim referred to in that paragraph is or was made; or

(b) otherwise—the first day of the care period.

(3) If subsection 35A(2) or 35B(2) applies in relation to the determination, the application day is the first day of the care period that begins after the revocation of the determination referred to in paragraph 35A(2)(a) or 35B(2)(a) takes effect.

35L Days to which the percentage of care applies if section 35C or 35D applied in relation to an individual

2 percentages of care

(1) If:

(a) a determination of an individual’s percentage of care for a child is made under section 35A or 35B; and

(b) section 35C or 35D applied in relation to the individual; and

(ba) in accordance with subsection 35C(2) or 35D(2), 2 percentages of care are determined in relation to the individual;

then:

(c) the percentage of care referred to in subsection 35C(3) or 35D(3) applies during the interim period for the determination unless a revocation of the determination under Subdivision E of this Division takes effect; and

(d) the percentage of care referred to in subsection 35C(4) or 35D(4) applies after the end of the interim period for the determination unless a revocation of the determination under Subdivision E of this Division takes effect.

(2) The interim period for the determination:

(a) starts on the application day for the determination; and

(b) ends at the end of the earliest of the following days:

(i) the day specified by the Secretary;

(ii) if section 35C applied in relation to the individual—the day before the day on which the action referred to in paragraph 35C(1)(c) ends;

(iii) if section 35D applied in relation to the individual—the day before the day on which the action referred to in subparagraph 35D(1)(c)(ii) ends;

(iv) if a care arrangement in relation to the child begins to apply on a day after the application day for the determination—the day before the day on which the care arrangement begins to apply.

(3) Subject to subsection (5), the day specified by the Secretary under subparagraph (2)(b)(i) must be the last day in the 14 week period, or such other longer period as is specified under subsection (4), that starts on the change of care day for the individual.

(4) If the Secretary is satisfied that special circumstances exist in relation to the individual who has reduced care of the child, the Secretary may specify a period of up to 26 weeks for the purposes of subsection (3).

(5) If the Secretary is satisfied that special circumstances exist in relation to the child, the day specified by the Secretary under subparagraph (2)(b)(i) may be a day that is earlier than the last day referred to in subsection (3).

Single percentage of care

(6) If:

(a) a determination of an individual’s percentage of care for a child is made under section 35A or 35B; and

(b) section 35C applied in relation to the individual; and

the percentage of care applies on and from the application day unless a revocation of the determination under Subdivision E of this Division takes effect.

35M Rounding of a percentage of care

If an individual’s percentage of care determined under this Subdivision is not a whole percentage:

(a) if the percentage is greater than 50%—the percentage is rounded up to the nearest whole percentage; and

(b) if the percentage is less than 50%—the percentage is rounded down to the nearest whole percentage.

35N Guidelines about the making of determinations

(1) The Secretary may, by legislative instrument, make guidelines relating to the making of determinations under this Subdivision.

(2) In making a determination under this Subdivision, the Secretary must have regard to any guidelines in force under subsection (1).

Subdivision E—Revocation of determination of percentage of care

35P Determination must be revoked if there is a change to the individual’s shared care percentage etc.

(1) If:

(a) a determination of an individual’s percentage of care (the existing percentage of care) for a child has been made under section 35A or 35B; and

(b) if section 35C or 35D applied in relation to the individual—the interim period for the determination has ended; and

(c) the Secretary or the Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual’s existing percentage of care for the child; and

(d) the Secretary is satisfied:

(i) that the individual’s shared care percentage for the child would change if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual’s percentage of care for the child; or

(ii) that, if the Secretary were to determine under that section another percentage to be the individual’s percentage of care for the child, the other percentage would not be in the same percentage range as the individual’s existing percentage of care;

the Secretary must revoke the determination.

Note: The Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).

(2) Each of the following is a percentage range:

(a) 0% to less than 14%;

(b) 14% to less than 35%;

(d) more than 65% to 86%;

(e) more than 86% to 100%.

(3) The revocation of the determination takes effect at the end of:

(a) if the change of care day for the individual occurs during the interim period for the determination—the day on which the interim period ends; or

(b) otherwise—the day before the change of care day for the individual.

35Q Secretary may revoke a determination of an individual’s percentage of care

(1) If:

(a) a determination of an individual’s percentage of care (the existing percentage of care) for a child has been made under section 35A or 35B; and

(b) if section 35C or 35D applied in relation to the individual—the interim period for the determination has ended; and

(d) the Secretary is satisfied that, if the Secretary were to determine, under section 35A or 35B, another percentage to be the individual’s percentage of care for the child, the other percentage would not be the same as the individual’s existing percentage of care for the child; and

(e) section 35P does not apply;

the Secretary may revoke the determination.

Note: If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).

(2) If the Secretary revokes the determination, the revocation takes effect at the end of:

(a) if the change of care day for the individual occurs during the interim period for the determination—the day on which the interim period ends; or

(b) otherwise—the day before the change of care day for the individual.

35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period

(1) If:

(a) a determination of an individual’s percentage of care for a child has been made under section 35A or 35B; and

(b) the determination relates to a claim for payment of family tax benefit for a past period; and

the Secretary may revoke the determination.

Note: If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).

(2) If the Secretary revokes the determination, the revocation takes effect at the end of:

(a) if the change of care day for the individual occurs during the interim period for the determination—the day on which the interim period ends; or

(b) otherwise—the day before the change of care day for the individual.

35S Guidelines about the revocation of determinations

(1) The Secretary may, by legislative instrument, make guidelines relating to the revocation of determinations under this Subdivision.

(2) In revoking a determination under this Subdivision, the Secretary must have regard to any guidelines in force under subsection (1).

Subdivision F—Percentages of care determined under the child support law

35T Percentages of care determined under the child support law that apply for family assistance purposes

(1) If:

(a) the Secretary is required by a provision of Subdivision D of this Division to determine an individual’s percentage of care for a child in relation to a claim for payment of family tax benefit; and

(b) the Child Support Registrar has determined the individual’s percentage of care for the child (the child support care determination) under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989; and

then:

(d) the child support care determination has effect, for the purposes of this Act as it applies to such a claim, as if it were a determination of the individual’s percentage of care for the child that has been made by the Secretary under a corresponding provision of Subdivision D of this Division; and

(e) the individual’s percentage of care for the child applies, for the purposes of this Act as it applies to such a claim, in the same way, and in the same circumstances, in which it would apply if it had been determined by the Secretary under such a provision; and

(f) the child support care determination may cease to apply, or be revoked, under Subdivision D or E of this Division in the same way, and in the same circumstances, in which a determination made under Subdivision D of this Division may cease to apply, or be revoked.

(2) This section ceases to apply to the child support care determination if the determination ceases to apply, or is revoked, under Subdivision B or C of Division 4 of Part 5 of the Child Support (Assessment) Act 1989.

35U Reviews of percentages of care under child support law apply for family assistance purposes

(1) Subject to subsection (2), if:

(a) the Child Support Registrar considers an objection to a decision under Part VII of the Child Support (Registration and Collection) Act 1988; and

(b) considering the objection involves (wholly or partly) a consideration of a determination that:

(i) was made under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989; or

(ii) has effect, under section 54K of that Act, as if it were a determination made under such a provision; and

(c) the Child Support Registrar’s decision on the objection has the effect of varying the determination or substituting a new determination;

section 35T of this Act applies as if the determination as varied or substituted were the child support care determination referred to in that section.

(2) If:

(a) the AAT has reviewed a decision on application referred to in section 89 or paragraph 96A(b) of the Child Support (Registration and Collection) Act 1988; and

(b) the review involves (wholly or partly) a review of a determination that:

(i) was made under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989; or

(ii) has effect, under section 54K of that Act, as if it were a determination made under such a provision; and

section 35T of this Act applies as if the determination as varied or substituted were the child support care determination referred to in that section.

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; and

(d) the individual’s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.

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, 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) at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on the bonus test day:

(i) 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); or

(ii) the other individual was undertaking an eligible activity (see subsection (6)); 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; and

(g) the affected parent’s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.

(2A) For the purposes of paragraph (2)(g), the affected parent is the person:

(a) who is a parent of the other individual, being a parent within the meaning of paragraph (b) of the definition of parent in subsection 5(1) of the Social Security Act 1991; and

(b) who is nominated in writing by the Secretary.

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:

(i) the student is participating in a course of primary education; or

(ii) the student is 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; or

(iii) the student is undertaking an eligible activity (see subsection (6)); 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; and

(h) the individual’s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.

Disability support pension, carer payment or parenting payment

(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, of carer payment under Part 2.5 of that Act or of parenting payment under Part 2.10 of that Act has been paid to the eligible individual; and

(d) the instalment referred to in paragraph (a) was of another individual who:

(i) on the bonus test day, 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) at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on the bonus test day:

(i) the other individual was participating in a course of primary education; or

(ii) the other individual satisfied the secondary study test within the meaning of section 35UI; or

(iii) the other individual was undertaking an eligible activity (see subsection (6)); and

(f) the pension or payment referred to in paragraph (a) is 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; and

(h) the other individual’s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.

(4AA) Paragraph (4)(h) does not apply if the instalment referred to in paragraph (4)(a) is an instalment of disability support pension and the other individual is permanently blind.

Special benefit

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

(a) an instalment of special benefit under Part 2.15 of the Social Security Act 1991 has been paid to the eligible individual; and

(b) the instalment referred to in paragraph (a) 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 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) at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on at least one day in the current education period for the bonus test day:

(i) the other individual participated, or will participate, in a course of primary education; or

(ii) the other individual satisfied, or will satisfy, the secondary study test within the meaning of section 35UI; or

(iii) the other individual undertook, or will undertake, an eligible activity (see subsection (6)); and

(e) the benefit referred to in paragraph (a) is payable to the other individual in respect of the bonus test day; and

(f) 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 is undertaking primary or secondary 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.

Eligible activity

(6) 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.

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 first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows:

(i) the Secretary is notified, or otherwise becomes aware, that the FTB child participated, or will participate, in a course of primary education on at least one day during the current education period for the bonus test day; or

(ii) the Secretary is notified, or otherwise becomes aware, that 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 current education period for the bonus test day; or

(iii) the Secretary is notified, or otherwise becomes aware, that the FTB child undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day; or

(iv) if the FTB child has at any time participated in a course of primary education or undertaken full‑time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991)—the Secretary is satisfied that there are special circumstances that justify the child not participating in that course, or undertaking that study, during the current education period for the bonus test day.

(2A) For the purposes of paragraph (2)(b):

(a) the Secretary must not allow a further period unless:

(i) the Secretary is satisfied that there are special circumstances; and

(ii) a further period in respect of the individual’s claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and

(iii) that claim is for a past period falling within the income year in which the bonus test day occurs; and

(b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs.

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 in respect of whom one of the following applies at any time before the end of the first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows:

(a) the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the child:

(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);

(aa) if the child has at any time participated in a course of primary education or undertaken full‑time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991)—the Secretary is satisfied that there were special circumstances that justified the child not participating in that course, or undertaking that study, during the previous education period for the bonus test day;

(b) the Secretary is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the child:

(i) participated, or will participate, for the first time in a course of primary education; or

(ii) undertook, or will undertake, for the first time any eligible activity within the meaning of subsection 35UB(4);

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

(1A) For the purposes of subsection (1):

(a) the Secretary must not allow a further period unless:

(i) the Secretary is satisfied that there are special circumstances; and

(ii) a further period in respect of the individual’s claim for payment of family tax benefit in respect of the child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and

(iii) that claim is for a past period falling within the income year in which the bonus test day occurs; and

(b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs.

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 in respect of whom the following apply:

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

(b) at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual:

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

(ii) undertook an eligible activity within the meaning of subsection 35UA(6);

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:

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

(ii) 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; or

(iii) undertook an eligible activity within the meaning of subsection 35UA(6);

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

Disability support pension, carer payment or parenting payment

(4) If an individual (the eligible individual) is eligible under subsection 35UA(4) for schoolkids bonus on a bonus test day, each other individual in respect of whom the following apply:

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

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

(ii) satisfied the secondary study test within the meaning of section 35UI; or

(iii) undertook an eligible activity within the meaning of subsection 35UA(6);

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

Special benefit

(4A) If an individual (the eligible individual) is eligible under subsection 35UA(4A) for schoolkids bonus on a bonus test day, each other individual who is covered by paragraphs 35UA(4A)(c), (d) and (e) in relation to the eligible individual for the bonus test day and in respect of whom one of the following applies at any time before the end of the calendar year in which the bonus test day occurs:

(a) the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual:

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

(ii) satisfied the secondary study test within the meaning of section 35UI; or

(iii) undertook an eligible activity within the meaning of subsection 35UA(6);

(b) the Secretary is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the other individual:

(i) participated, or will participate, for the first time in a course of primary education; or

(ii) undertook, or will undertake, for the first time any eligible activity within the meaning of subsection 35UA(6);

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 primary or secondary education; or

(b) on at least one day during the current education period for the bonus test day, undertook, or will undertake, for the first time primary education;

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, 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) at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on the bonus test day:

(i) 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); or

(ii) the individual was undertaking an eligible activity (see subsection (6)); and

(f) at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day:

(i) 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); or

(ii) the individual undertook an eligible activity (see subsection (6)); and

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

(h) the individual’s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.

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, is aged under 20; and

(ia) if the individual is aged under 16 on the bonus test day—has, under the ABSTUDY scheme, independent status; 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:

(i) the individual is participating in a course of primary education; or

(ii) the individual is 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; or

(iii) the individual is undertaking an eligible activity (see subsection (6)); and

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

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

(ii) 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; or

(iii) the individual undertook an eligible activity (see subsection (6)); and

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

(g) the individual’s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.

Disability support pension, carer payment, parenting payment or special benefit

(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, of carer payment under Part 2.5 of that Act, of parenting payment under Part 2.10 of that Act or of special benefit under Part 2.15 of that Act has been paid to the individual; and

(d) the instalment referred to in paragraph (a) was of the individual; and

(e) the individual:

(i) on the bonus test day, 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) at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on the bonus test day:

(i) the individual was participating in a course of primary education; or

(ii) the individual satisfied the secondary study test within the meaning of section 35UI; or

(iii) the individual was undertaking an eligible activity (see subsection (6)); and

(g) at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day:

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

(ii) the individual satisfied the secondary study test within the meaning of section 35UI; or

(iii) the individual undertook an eligible activity (see subsection (6)); and

(h) the pension, payment or benefit referred to in paragraph (a) is payable to the individual in respect of the bonus test day; and

(i) the individual’s adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.

(3A) Paragraph (3)(i) does not apply if the instalment referred to in paragraph (3)(a) is an instalment of disability support pension and the individual is permanently blind.

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 or 3.6A of the Veterans’ Children Education Scheme; or

(ii) section 3.3 or 3.4 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 is undertaking secondary education; and

(e) on at least one day in the previous education period for the bonus test day, the individual undertook secondary education; and

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

(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, 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 is undertaking secondary education; and

(e) on at least one day in the previous education period for the bonus test day, the eligible individual undertook secondary education; 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:

(i) to the eligible individual as a student; or

(ii) 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.

Eligible activity

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 for schoolkids bonus on a bonus test day unless 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 to 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).

35UI Secondary study test

(1) This section sets out when an individual satisfies the secondary study test on a day (the relevant day) that:

(a) is a bonus test day; or

(b) is in the current education period for a bonus test day; or

(2) The individual satisfies the secondary study test on the relevant day if, on that day, the individual is undertaking full‑time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991).

(3) If the following apply:

(a) an instalment of pensioner education supplement under Part 2.24A of the Social Security Act 1991, or under the scheme known as the ABSTUDY scheme, has been paid in respect of the individual in respect of a period that included the bonus test day;

(b) the supplement is payable to the individual in respect of the bonus test day;

the individual satisfies the secondary study test on the relevant day if, on that day, the individual is 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.

Division 2—Eligibility for stillborn baby payment

Subdivision A—Eligibility of individuals for stillborn baby payment in normal circumstances

36 When an individual is eligible for stillborn baby payment in normal circumstances

(1) Subject to this section, an individual is eligible for a stillborn baby payment in respect of a child if:

(a) the child is a stillborn child; and

(b) had the child been born alive:

(i) the child would have been an FTB child of the individual at birth; and

(ii) the individual, or the individual’s partner, would have been the primary carer of the child at birth; and

(i) the individual would have been eligible for family tax benefit in respect of the child, at any time within the period of 26 weeks starting on the day of the child’s delivery, assuming the child had not been a stillborn child; or

(ii) the individual would have been so eligible on the assumption described in subparagraph (i) except that the individual’s rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and

(d) the claim for payment of stillborn baby payment contains an estimate of the sum of:

(i) the individual’s adjusted taxable income; and

(ii) if the individual is a member of a couple on the day the claim is made—the adjusted taxable income of the individual’s partner;

for the period of 6 months beginning on the day of the child’s delivery; and

(e) that estimate is less than or equal to $60,000 and the Secretary considers that estimate to be reasonable.

(2) Paragraphs (1)(c) and (e) do not apply if in relation to any day during the period of 52 weeks beginning on the day of the child’s delivery:

(a) either:

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

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

(b) the individual’s or the individual’s partner’s rate of family tax benefit, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1 and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of Schedule 1, consisted of or included a Part A rate greater than nil.

Estimate of adjusted taxable income

(3) For the purposes of paragraph (1)(d):

(a) a reference in Schedule 3 to an income year is taken to be a reference to the 6‑month period mentioned in that paragraph; and

(b) disregard subclause 2(2) and clauses 3 and 3A of that Schedule.

Exception

(4) This section does not apply, and is taken never to have applied, in relation to the individual and the child if parental leave pay is payable to the individual, or the individual’s partner, for the child.

37 Only one individual eligible for stillborn baby payment in respect of a child

If the Secretary determines that an individual who is a member of a couple is eligible for a stillborn baby payment under subsection 36(1) in respect of a child, the Secretary must not determine that the partner of the individual is eligible for a stillborn baby payment in respect of that child.

Subdivision B—Eligibility of individuals for stillborn baby payment where death occurs

38 What happens if an individual eligible for stillborn baby payment dies

If:

(a) an individual is eligible for a stillborn baby payment (the subject payment) in respect of a child; and

(b) the individual dies; and

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

(d) another individual makes a claim under that Part for payment of a stillborn baby payment because of the death of the first‑mentioned individual, stating that he or she wishes to become eligible for the subject payment; and

(e) the claim is made:

(i) within 52 weeks after the death; or

(ii) within a further period allowed by the Secretary in special circumstances; and

(f) the Secretary considers that the other individual ought to be eligible for the subject payment;

the other individual is eligible for the subject payment. No‑one else is, or can become, eligible for or entitled to be paid that payment.

Division 4—Eligibility for child care benefit

41 Overview of Division

(1) This Division deals with eligibility for child care benefit. Before a person may be determined under Division 4 of Part 3 of the Family Assistance Administration Act to be entitled to be paid child care benefit, the person must first be eligible for it.

Eligibility of individual for child care benefit

(2) An individual may be eligible for child care benefit:

(a) by fee reduction for care provided by an approved child care service (see section 43, Subdivision A); or

(b) for a past period for care provided by an approved child care service (see section 44, Subdivision B); or

(d) by single payment/in substitution because of the death of another individual (see section 46, Subdivision D).

Before an individual can be eligible under section 43, the individual must be conditionally eligible under section 42.

Eligibility of an approved child care service for child care benefit

(3) An approved child care service may be eligible for child care benefit by fee reduction for care provided by the service to a child at risk (see section 47, Subdivision E).

Subdivision A—Eligibility of an individual for child care benefit by fee reduction for care provided by an approved child care service

42 When an individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service

(1) An individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service to a child if:

(a) the child is an FTB child, or a regular care child, of the individual, or the individual’s partner; and

(b) the individual, or the individual’s partner:

(i) is an Australian resident; or

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

(ii) satisfies subsection (1A); or

(iii) is undertaking a course of study in Australia and receiving financial assistance directly from the Commonwealth for the purpose of undertaking that study; and

(i) the child meets the immunisation requirements set out in section 6; or

(ii) a pre‑notice period is operating in respect of the individual and the child (see subsection (3)); or

(iii) a 63 day notice period is operating in respect of the individual and the child (see section 57E of the Family Assistance Administration Act).

(1AA) Subparagraphs (1)(c)(ii) and (iii) do not apply in relation to an individual in connection with the Secretary determining a claim by the individual for payment of child care benefit by fee reduction for care provided by an approved child care service.

When individual satisfies this subsection

(1A) 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

Secretary may determine that individual is a regular care child

(2) The Secretary may determine that an individual who is neither an FTB child, nor a regular care child, of another individual at a particular time is taken to be a regular care child of the other individual at that time for the purposes of paragraph (1)(a).

(3) In subparagraph (1)(c)(ii), the reference to a pre‑notice period is a reference to the period of time that ends on the day before a 63 day notice period begins to operate in respect of the individual and the child.

Section subject to Subdivision F

(4) This section is subject to Subdivision F (which deals with limits on eligibility).

43 When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service

(1) An individual is eligible for child care benefit by fee reduction for a session of care provided by an approved child care service to a child if:

(a) when the session of care is provided, a determination is in force under Part 3 of the Family Assistance Administration Act with the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and

(b) the care is provided in Australia; and

(ba) the care is not provided as part of the compulsory education program in the State or Territory where the care is provided; and

(c) the individual, or the individual’s partner, has incurred a liability to pay for the session (whether or not the liability has been discharged).

Section subject to Subdivisions F and G

(2) This section is subject to Subdivisions F and G (which deal with limits on eligibility).

Subdivision B—Eligibility of an individual for child care benefit for a past period for care provided by an approved child care service

44 When an individual is eligible for child care benefit for a past period for care provided by an approved child care service

(1) An individual is eligible for child care benefit for a past period for a session of care provided by an approved child care service to a child if:

(a) the child is an FTB child, or a regular care child, of the individual, or the individual’s partner, during the session; and

(b) the care is provided in Australia; and

(ba) the care is not provided as part of the compulsory education program in the State or Territory where the care is provided; and

(c) the individual, or the individual’s partner, has incurred a liability to pay for the session (whether or not the liability has been discharged); and

(d) when a claim by the individual for payment of child care benefit in respect of the session is determined in accordance with Part 3 of the Family Assistance Administration Act, the individual, or the individual’s partner:

(i) is an Australian resident; or

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

(ii) satisfies subsection (1A); or

(iii) is undertaking a course of study in Australia and receiving financial assistance directly from the Commonwealth for the purpose of undertaking that study; and

(e) when a claim by the individual for payment of child care benefit in respect of the session is determined in accordance with Part 3 of the Family Assistance Administration Act, the requirement relating to immunisation set out in subsection (2) is met in respect of the child; and

(f) the session starts on or after the commencement of this Act.

When individual satisfies this subsection

(1A) 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

Requirement relating to immunisation referred to in paragraph (1)(e)

(2) For the purposes of paragraph (1)(e), the requirement relating to immunisation is that, if the child is under 20, the child must meet the immunisation requirements set out in section 6.

Secretary may determine that individual is a regular care child

(3) The Secretary may determine that an individual who is neither an FTB child, nor a regular care child, of another individual during the session of care is taken to be a regular care child of the other individual during that session for the purposes of paragraph (1)(a).

Section subject to Subdivisions F and G

(4) This section is subject to Subdivisions F and G (which deal with limits on eligibility).

Subdivision C—Eligibility of an individual for child care benefit for a past period for care provided by a registered carer

45 When an individual is eligible for child care benefit for a past period for care provided by a registered carer

(1) An individual is eligible for child care benefit for a past period for care provided (see section 12) by a registered carer to a child if:

(a) the child is an FTB child, or a regular care child, of the individual, or the individual’s partner, during the period; and

(b) the care is provided in Australia; and

(c) the child is neither an FTB child, nor a regular care child, of the registered carer, or the partner of the carer; and

(d) the individual, or the individual’s partner, is liable to pay for the care and the care has been paid for; and

(e) the individual, and the individual’s partner, satisfy the work/training/study test at some time during the week in which the care is provided; and

(f) when a claim by the individual for payment of child care benefit in respect of the period is determined in accordance with Part 3 of the Family Assistance Administration Act, the individual, or the individual’s partner:

(i) is an Australian resident; or

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

(ii) satisfies subsection (1A); or

(iii) is undertaking a course of study in Australia and receiving financial assistance directly from the Commonwealth for the purpose of undertaking that study; and

(g) when a claim by the individual for payment of child care benefit in respect of the period is determined in accordance with Part 3 of the Family Assistance Administration Act, the requirement relating to immunisation set out in subsection (2) is met in respect of the child; and

(h) the care is not provided as part of the compulsory education program in the State or Territory where the care is provided; and

(i) the care starts on or after the commencement of this Act.

When individual satisfies this subsection

(1A) 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

Requirement relating to immunisation referred to in paragraph (1)(g)

(2) For the purposes of paragraph (1)(g), the requirement relating to immunisation is that, if the child is under 20, the child must meet the immunisation requirements set out in section 6.

Secretary may determine that individual is a regular care child

(3) The Secretary may determine that an individual who is neither an FTB child, nor a regular care child, of another individual during the period of care is taken to be a regular care child of the other individual during that period for the purposes of paragraph (1)(a).

Section subject to sections 48 and 49

(4) This section is subject to sections 48 and 49 (which deal with limits on eligibility).

Subdivision D—Eligibility of an individual for child care benefit by single payment/in substitution because of the death of another individual

46 Eligibility for child care benefit if a conditionally eligible or eligible individual dies

If deceased eligible for child care benefit

(1) If:

(a) an individual is eligible for an amount of child care benefit in respect of a child (the subject amount) under section 43, 44 or 45; 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 child care benefit in respect of the child 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.

If deceased conditionally eligible for child care benefit by fee reduction

(2) If:

(a) a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force in respect of an individual with the effect that an individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and

(b) the individual dies; and

(c) before the individual died, the individual’s entitlement to be paid child care benefit by fee reduction had not been determined under section 51B of the Family Assistance Administration Act; and

(d) another individual makes a claim under Part 3 of that Act for payment of child care benefit in respect of the child because of the death of an individual, stating that he or she wishes to become eligible for such amount (if any) of child care benefit that the first individual would have been entitled to be paid as does not relate to any period before the beginning of the income year preceding the income year in which the first individual died; and

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

the other individual is eligible for the amount and no‑one else is, or can become, eligible for or entitled to be paid that amount.

Subdivision E—Eligibility of an approved child care service for child care benefit by fee reduction for care provided by the service to a child at risk

47 When an approved child care service is eligible for child care benefit by fee reduction for care provided to a child at risk

(1) An approved child care service is eligible for child care benefit by fee reduction for a session of care provided by the service to a child if:

(a) at the time the care is provided, the service believes the child is at risk of serious abuse or neglect; and

(b) the care is provided in Australia; and

Section subject to Subdivisions F and G

(2) This section is subject to Subdivisions F and G (which deal with limits on eligibility).

Subdivision F—Limitations on conditional eligibility or eligibility for child care benefit for care provided by an approved child care service or a registered carer that do not relate to hours

48 No multiple eligibility for same care

(1) If, apart from this section, more than one individual would be eligible, or conditionally eligible, for child care benefit in respect of the same session, or period, of care for the same child under Subdivision A, B or C, the only individual who is eligible, or conditionally eligible, is the one whom the Secretary determines to be eligible.

Determination to be in accordance with any Ministerial rules

(2) The Secretary must make the determination under subsection (1) in accordance with any rules in force under subsection (3).

Ministerial rules

(3) The Minister may, by legislative instrument, make rules in accordance with which the Secretary is to make determinations under subsection (1).

49 Person not conditionally eligible or eligible for child care benefit if child in care under a welfare law or child in exempt class of children

(1) A person is not eligible, or conditionally eligible, for child care benefit as mentioned in Subdivision A, B, C or E if the child concerned:

(a) is under the care (however described) of a person (other than a foster parent) under:

(i) a child welfare law of a State or Territory; or

(ii) a law of a State or Territory that is taken to be a child welfare law of the State or Territory in a determination under subsection (2); or

(b) is a member of a class specified in a determination under subsection (3).

Child welfare law

(2) The Minister may, by legislative instrument, determine that a specified law of a State or Territory is taken to be a child welfare law of the State or Territory for the purposes of subparagraph (1)(a)(ii).

Exempt class of children

(3) The Minister may, by legislative instrument, determine that children included in a specified class are children in respect of whom no‑one is eligible for child care benefit under this Division.

50 Person not eligible for child care benefit while an approved child care service’s approval is suspended

(1) If:

(a) except for the operation of this section, a person would be eligible for child care benefit for care provided by an approved child care service to a child as mentioned in Subdivision A, B or E; and

(b) at the time a session of care is provided to the child, the service’s approval under section 195 of the Family Assistance Administration Act has been suspended under that Act;

the person is not eligible for child care benefit for the sessions of care provided by the service during the period when the service’s approval is suspended.

(2) For the purposes of subsection (1), an approved child care service’s approval is suspended for the period beginning when that suspension takes effect and ending on the day with effect from which that suspension is revoked.

51 Approved child care service not eligible for care provided to a child at risk if Minister so determines

Limit on eligibility under section 47

The Minister may, by legislative instrument, determine that, in specified circumstances, after a specified period or specified periods of eligibility of approved child care services for child care benefit by fee reduction in respect of a child under section 47, the services are not able to be eligible under that section for any further period in respect of the child.

Subdivision G—Limitations on eligibility for child care benefit for care provided by an approved child care service relating to hours

52 Limit on eligibility for child care benefit relating to hours

Limit on eligibility

(1) Despite:

(a) an individual or an approved child care service (a fee reduction claimant) being eligible for child care benefit by fee reduction under section 43 or 47 respectively; or

(b) an individual (a past period claimant) being eligible under section 44 for child care benefit for a past period;

the number of hours, in sessions of care in a week for which the claimant is eligible, is limited.

How limit is worked out

(2) The limit is worked out using this Subdivision. The Minister’s determination under section 57A deals with the hours that are to count towards that limit in certain circumstances.

If fee reduction claimant is an individual—how the limit is used

(3) For a fee reduction claimant who is an individual, the Secretary determines the limit under section 50H of the Family Assistance Administration Act while the claimant is conditionally eligible for child care benefit by fee reduction.

(4) The limit may be varied under:

(a) subsection 59(2) or section 59F, 62C or 65D of the Family Assistance Administration Act; or

(b) Subdivision U of Division 4 of Part 3 of that Act.

The limit, and variations to it made under Subdivision U of Division 4 of Part 3 of the Family Assistance Administration Act or section 65D of that Act, are worked out using this Subdivision as if the reference in subsection (1) to an individual being eligible under section 43 for child care benefit was a reference to the individual being conditionally eligible under section 42. The Secretary applies the limit when determining, under section 51B of the Family Assistance Administration Act, the amount of child care benefit the claimant is entitled to be paid.

If fee reduction claimant is a service—how the limit is used

(5) For a fee reduction claimant that is an approved child care service, the limit is taken to be determined under section 54C of the Family Assistance Administration Act. The Secretary applies the limit when determining, under section 54B of the Family Assistance Administration Act, the amount of child care benefit the claimant is entitled to be paid.

Past period claimant—how the limit is used

(6) For a past period claimant, the Secretary applies the limit when determining, under section 52E of the Family Assistance Administration Act, the amount the claimant is entitled to be paid.

53 Weekly limit of hours

Weekly limit for fee reduction claimants

(1) The weekly limit of hours applicable to a fee reduction claimant is as provided for in this Subdivision:

(a) a limit of 24 hours; or

(b) a limit of 50 hours: or

(d) a 24 hour care limit (but see section 56 which provides that this limit can only apply if the care is not provided by an approved occasional care service).

Weekly limit for past period claimants

(2) The weekly limit of hours applicable to a past period claimant is, as provided for in this Subdivision:

(a) a limit of 24 hours; or

(b) a limit of 50 hours.

24 hour limit applies if no other limit does

(3) In a week, a limit of 24 hours applies to a claimant if:

(a) in the case of a fee reduction claimant—a limit of 50 hours, a limit of more than 50 hours or a 24 hour care limit does not apply in respect of the week; and

(b) in the case of a past period claimant—a limit of 50 hours does not apply in respect of the week.

Weekly limit of hours must not include unauthorised 24 hour care

(4) The weekly limit of hours applicable to a claimant under this section, other than a 24 hour care limit under paragraph (1)(d), must not include hours during which an approved child care service is providing 24 hour care to the child.

54 Circumstances when a limit of 50 hours applies

Overview of section

(1) This section sets out the circumstances in which a limit of 50 hours for sessions of care provided by an approved child care service to a child applies in a week to the eligibility of:

(a) a fee reduction claimant (see paragraph 52(1)(a)); or

(b) a past period claimant (see paragraph 52(1)(b)).

If claimant is an individual and work/training/study test satisfied

(2) A limit of 50 hours in the week applies to a fee reduction claimant who is an individual or to a past period claimant if that claimant, and that claimant’s partner (if any), satisfy the work/training/study test:

(a) if subsection 14(1A) requires the claimant to meet the activity requirements under section 17A—for the week; or

(b) in any other case—at some time in the week.

Note: Subsection 14(1A) specifies extra requirements for satisfying the work/training/study test for the purposes of this section.

If fee reduction claimant is an approved child care service and work/training/study test satisfied

(3) A limit of 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:

(a) the person in whose care the child last was before the first session of care in the week is an individual; and

(b) the individual, and the individual’s partner (if any), satisfy the work/training/study test:

(i) if subsection 14(1A) requires the claimant to meet the activity requirements under section 17A—for the week; or

(ii) in any other case—at some time in the week.

Note: Subsection 14(1A) specifies extra requirements for satisfying the work/training/study test for the purposes of this section.

If claimant is an individual and carer allowance is payable

(4) A limit of 50 hours in the week applies to a fee reduction claimant who is an individual, or to a past period claimant, if carer allowance for a disabled child (within the meaning of section 952 of the Social Security Act 1991) is payable to the claimant or the claimant’s partner (if any) for some or all of the week:

(a) in respect of an FTB child, or a regular care child, of the claimant or that claimant’s partner; and

(b) pursuant to a claim under that Act that was determined before the week.

If fee reduction claimant is an approved child care service and carer allowance is payable

(5) A limit of 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:

(a) the person in whose care the child last was before the first session of care in the week is an individual; and

(b) carer allowance for a disabled child (within the meaning of section 952 of the Social Security Act 1991) is payable to the individual or the individual’s partner (if any) for some or all of the week:

(i) in respect of an FTB child, or a regular care child, of the individual or the individual’s partner; and

(ii) pursuant to a claim under that Act that was determined before the week.

If claimant and partner are disabled persons

(6) A limit of 50 hours in the week applies to a fee reduction claimant who is an individual or to a past period claimant if, during the week:

(a) the child is an FTB child, or a regular care child, of the claimant and that claimant is a disabled person (see subsection 3(1)); and

(b) the claimant’s partner (if any) is also a disabled person.

If fee reduction claimant is an approved child care service—disabled persons

(7) A limit of 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:

(a) the person in whose care the child last was before the first session of care in the week is an individual; and

(b) during the week, the child is an FTB child, or a regular care child, of the individual and that individual is a disabled person (see subsection 3(1)); and

If fee reduction claimant is an individual and Secretary considers that exceptional circumstances exist

(8) A limit of 50 hours in the week applies to a fee reduction claimant who is an individual if the Secretary considers that, for a specified period that includes, or is the same as, the week, the child needs or needed more than 24, up to a maximum of 50, hours of care in a week because exceptional circumstances exist or existed in the period in relation to the claimant.

If fee reduction claimant is an approved child care service and Secretary considers that exceptional circumstances exist

(9) A limit of 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:

(a) the person in whose care the child last was before the first session of care in the week is an individual; and

(b) the Secretary considers that, for a specified period that includes, or is the same as, the week, the child needs or needed more than 24, up to a maximum of 50, hours of care in a week because exceptional circumstances exist or existed in the period in relation to the individual.

Service considers that child at risk

(10) Subject to subsection (11), a limit of 50 hours in the week applies to a fee reduction claimant if:

(a) in the case where the claimant is an individual—the approved child care service providing care to the child; or

(b) in the case where the claimant is an approved child care service—the service;

certifies that, for a specified period that includes, or is the same as, the week, the child needs or needed more than 24, up to a maximum of 50, hours of care in a week because the child is or has been at risk of serious abuse or neglect.

Limitation on service giving certificates under subsection (10)

(11) An approved child care service providing care to a child may only give a certificate under subsection (10) if the period specified in the certificate, and the period specified in each other certificate (if any) given by the service under subsection (10) in respect of the child and the same financial year, do not in total exceed 13 weeks.

Secretary considers that child at risk

(12) A limit of 50 hours in the week applies to a fee reduction claimant if:

(a) either:

(i) in the case where the claimant is an individual—the approved child care service providing care to the child; or

(ii) in the case where the claimant is an approved child care service—the service;

has given one or more certificates under subsection (10), such that the total period specified in the certificates in respect of the child in the same financial year equals 13 weeks; and

(b) the Secretary considers that the child needs or needed more than 24, up to a maximum of 50, hours of care in a week in a specified period beginning at any time after those 13 weeks, because the child is or has been at risk of serious abuse or neglect; and

Determination that service is sole provider in area

(13) A limit of 50 hours in the week applies to a fee reduction claimant or past period claimant if a determination is in force under section 57 (sole provider) during the week in respect of the approved child care service providing the care to the child.

Approved outside school hours care service providing care to child

(14) A limit of 50 hours in the week applies to a fee reduction claimant or past period claimant:

(a) who is an individual; or

(b) that is an approved outside school hours care service providing care to the child;

if the Secretary considers that, during the week, the claimant needs or needed care before or after school for the child from an approved outside school hours care service.

55 Circumstances when a limit of more than 50 hours applies

Overview of section

(1) This section sets out the circumstances in which a limit of more than 50 hours for sessions of care provided by an approved child care service to a child applies in a week to the eligibility of a fee reduction claimant (see paragraph 52(1)(a)).

Work/disability test satisfied if fee reduction claimant is an individual

(2) A limit of more than 50 hours in the week applies to a fee reduction claimant who is an individual if:

(a) the Secretary considers that for a specified period or indefinitely (if no period is specified), the claimant needs or needed care for the child for a particular number of hours in a week more than 50; and

(b) the Secretary considers that the amount of care is needed because the individual, and that individual’s partner (if any), satisfy the work/disability test (see subsections 57E(1), (2) and (3)) for the particular number of hours during the period or indefinitely, as the case may be; and

(c) the week falls within, or is the same as, the period or, if no period is specified, the week is one after the start of the indefinite period.

The amount of the limit is the particular number of hours more than 50.

Work/disability test satisfied if fee reduction claimant is an approved child care service

(3) A limit of more than 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:

(a) the person in whose care the child last was before the first session of care in the week is an individual; and

(b) the Secretary considers:

(i) that for a specified period the individual needs or needed care for the child for a particular number of hours in a week more than 50; and

(ii) that the amount of care is needed because the individual, and that individual’s partner (if any), satisfy the work/disability test (see subsections 57E(1), (2) and (3)) for the particular number of hours during the period; and

The amount of the limit is the particular number of hours more than 50.

If fee reduction claimant is an individual and Secretary considers that exceptional circumstances exist

(4) A limit of more than 50 hours in the week applies to a fee reduction claimant who is an individual if the Secretary considers:

(a) that for a specified period that includes, or is the same as, the week, the child needs or needed care, for a particular number of hours in a week more than 50; and

(b) the reason the child needs or needed the care is because exceptional circumstances exist or existed in the period in relation to the claimant.

The amount of the limit is the particular number of hours more than 50.

If fee reduction claimant is an approved child care service and Secretary considers that exceptional circumstances exist

(5) A limit of more than 50 hours in the week applies to a fee reduction claimant that is an approved child care service if:

(a) the person in whose care the child last was before the first session of care in the week is an individual; and

(b) the Secretary considers:

(i) that, for a specified period that includes, or is the same as, the week, the child needs or needed care, for a particular number of hours in a week more than 50; and

(ii) that the reason the child needs or needed the care is because exceptional circumstances exist or existed in the period in relation to the individual.

The amount of the limit is the particular number of hours more than 50.

Service considers that child at risk

(6) Subject to subsection (7), a limit of more than 50 hours in the week applies to a fee reduction claimant if:

(a) in the case where the claimant is an individual—the approved child care service providing care to the child; or

(b) in the case where the claimant is an approved child care service—the service;

certifies that, for a specified period that includes, or is the same as, the week, the child needs or needed a particular number of hours of care in a week more than 50 because the child is or has been at risk of serious abuse or neglect. The amount of the limit is the particular number of hours more than 50 that the service specifies.

Limitation on service giving certificates under subsection (6)

(7) An approved child care service providing care to a child may only give a certificate under subsection (6) if the period specified in the certificate, and the period specified in each other certificate (if any) given by the service under that subsection in relation to the child and the same financial year, does not in total exceed 13 weeks.

Secretary considers that child at risk

(8) A limit of more than 50 hours in the week applies to a fee reduction claimant if:

(a) either:

(i) in the case where the claimant is an individual—the approved child care service providing care to the child; or

(ii) in the case where the claimant is an approved child care service—the service;

has given one or more certificates under subsection (6) such that the total period specified in the certificates in respect of the child in the same financial year equals 13 weeks; and

(b) the Secretary considers that the child needs or needed a particular number of hours of care in a week more than 50 in a specified period beginning at any time after those 13 weeks, because the child is or has been at risk of serious abuse or neglect; and

The amount of the limit is the particular number of hours more than 50.

56 Circumstances when 24 hour care limit applies

Overview of section

(1) This section sets out the circumstances in which a 24 hour care limit for sessions of care provided to a child applies in a week to the eligibility of certain fee reduction claimants (see paragraph 52(1)(a)). A 24 hour care limit can only apply if the care is provided by an approved child care service other than an approved occasional care service.

Meaning of fee reduction claimant and approved child care service

(2) In this section (other than subsection (1)):

(a) fee reduction claimant does not include an individual if the care the individual is eligible for is provided by an approved occasional care service; and

(b) approved child care service does not include an approved occasional care service.

24 hour care certified by a service—if claimant is an individual

(3) Subject to subsection (5), a 24 hour care limit applies in the week to a fee reduction claimant who is an individual if the approved child care service providing care to the child certifies that the child needs, or needed, 24 hour care in the week for one or more 24 hour care periods specified in the certificate, because neither the claimant, nor the claimant’s partner (if any), is able to care for the child during those periods for the reason that:

(a) both the claimant and the claimant’s partner (if any) have work related commitments during those periods; or

(b) exceptional circumstances exist during those periods.

24 hour care certified by a service—if claimant is a service

(4) Subject to subsection (5), a 24 hour care limit applies in the week to a fee reduction claimant that is an approved child care service if:

(a) the person in whose care the child last was before the first session of care in the week is an individual; and

(b) the service certifies that the child needs, or needed, 24 hour care in the week for one or more 24 hour care periods specified in the certificate, because neither the individual, nor the individual’s partner (if any), is able to care for the child during those periods for the reason that:

(i) both the individual and that individual’s partner (if any) have work related commitments during those periods; or

(ii) exceptional circumstances exist during those periods.

Limitation on service giving certificates under subsection (3) or (4)

(5) An approved child care service may only give a certificate under subsection (3) or (4) if the number of 24 hour care periods specified in the certificate in relation to a child, together with the number of 24 hour care periods specified in each other certificate (if any) given by the service, or any other approved child care service, in relation to the child and the same financial year, does not in total exceed 14.

24 hour care decided by the Secretary

(6) Subject to subsection (7), a 24 hour care limit applies in the week to a fee reduction claimant if:

(a) the approved child care service providing care to the child has given a certificate under subsection (3) or (4) such that the total of the 24 hour care periods specified in that certificate and other certificates (if any) given by the service, or any other approved child care service, in respect of the child in the same financial year equals 14; and

(b) the Secretary considers that, at some time after those 14 24 hour care periods, the child needs or needed 24 hour care for one or more specified 24 hour care periods in the week because:

(i) in the case where the claimant is an individual—neither the claimant nor the claimant’s partner (if any); or

(ii) in the case where the claimant is the approved child care service providing care to the child—neither the individual in whose care the child last was before the first session of care in the week nor the individual’s partner (if any);

is able to care for the child during those periods; and

(i) because both the individual and the individual’s partner (if any) have work related commitments during those periods; or

(ii) because exceptional circumstances exist during those periods.

Limitation on Secretary’s decision making under subsection (5)

(7) Subject to subsection (8), in respect of a child during a financial year, the Secretary may make a decision under subsection (6) in respect of only 14 24 hour care periods.

Maximum of 28 24 hour care periods may be lifted in certain circumstances

(8) If:

(a) in respect of the child during a financial year, there have already been certificates given, and decisions of the Secretary made, in which the total of the 24 hour care periods specified is 28; and

(b) the Secretary is satisfied that it is essential in the circumstances that the child receive one or more further periods of 24 hour care during the financial year;

a 24 hour care limit applies in the week to a fee reduction claimant if:

(c) the Secretary considers that, at some time after those 28 24 hour care periods, the child needs or needed 24 hour care for one or more specified 24 hour care periods in the week because:

(i) in the case where the claimant is an individual—neither the claimant nor the claimant’s partner (if any); or

is able to care for the child during those periods; and

(d) the Secretary considers that the reason for that inability is:

(i) because both the individual and the individual’s partner (if any) have work related commitments during those periods; or

(ii) because exceptional circumstances exist during those periods.

57 Secretary’s determination of sole provider

(1) If the Secretary considers that:

(a) an approved child care service is the sole provider in an area of the kind of care the service provides; and

(b) the service would be likely to close if the Secretary were not to make a determination that would be in force for a period of one or more weeks under this subsection in relation to the service;

the Secretary may make a determination to that effect (while a determination is in force, a weekly limit of 50 hours applies under subsection 54(13)).

(2) The determination:

(a) may be expressed to be subject to conditions, and

(b) must specify the period of one or more weeks; and

(3) The determination may be varied by the Secretary from a date, or for a period, specified in the variation.

(4) The determination may be revoked by the Secretary from a date specified in the revocation.

(5) The determination, or a variation of a determination, may only be made on application by the approved child care service concerned.

(6) The application must:

(a) be made in a form and manner; and

(b) contain any information; and

required by the Secretary.

(7) The Secretary must give notice of the determination, or of a variation or revocation of a determination, to the approved child care service the subject of the determination. A determination, variation or revocation is not ineffective by reason only that the notice is not given, or if given, that all of the requirements are not complied with.

57A Minister to determine which hours in sessions of care are to count towards the limits

The Minister must, by legislative instrument, determine rules relating to how to work out the hours in sessions of care provided by an approved child care service to a child in a week that are to count towards:

(a) the limit of 24 hours; or

(b) the limit of 50 hours; or

57B Minister may determine rules

The Minister may, by legislative instrument, determine rules relating to:

(a) the giving of certificates by an approved child care service under subsection 54(10), 55(6) or subsection 56(3) or (4); and

(b) the making of decisions by the Secretary under section 54 or 55 or subsection 56(6) or (8); and

(d) the meaning of terms used in this Subdivision.

57C Certificates to be given and decisions and determinations to be made in accordance with rules

All of the following must be made in accordance with rules (if any) in force under section 57B:

(a) a certificate given by an approved child care service under subsection 54(10), 55(6) or subsection 56(3) or (4);

(b) a decision made by the Secretary under section 54 or 55 or subsection 56(6) or (8);

57E Meaning of work/disability test

Meaning of satisfying the work/disability test for individual without partner

(1) An individual who does not have a partner satisfies the work/disability test in relation to care provided by an approved child care service to a child if the individual is unable to care for the child because of work related commitments.

Meaning of satisfying the work/disability test for individual and partner where one of the individuals has work related commitments and the other is a disabled person

(2) An individual who has a partner and the partner satisfy the work/disability test in relation to care provided by an approved child care service to a child if:

(a) one of the individuals is unable to care for the child because of work related commitments; and

(b) the other individual is a disabled person.

Meaning of satisfying the work/disability test for individual and partner where both of the individuals have work related commitments

(3) An individual who has a partner and the partner satisfy the work/disability test in relation to care provided by an approved child care service if both of the individuals are unable to care for the child at the same time because of work related commitments.

Division 5—Eligibility for child care rebate

57EAA Eligibility for child care rebate—for a week

(1) An individual is eligible for child care rebate for a week in respect of a child if:

(a) a determination is in force under section 50F of the Family Assistance Administration Act during the week to the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and

(b) one or more sessions of care are provided by one or more approved child care services to the child during the week; and

(c) under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the individual in the week:

(i) the 50 hour limit (see section 54);

(ii) the more than 50 hour limit (see section 55);

(iii) the 24 hour care limit under section 56; and

(d) the Secretary has calculated an amount of fee reduction under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for at least one of those sessions of care provided in the week; and

(e) the amount referred to in paragraph (d) is:

(i) an amount greater than a nil amount; or

(ii) a nil amount because the CCB % applicable to the individual is zero %; and

(f) the individual has made an election, under paragraph 65EAAAA(1)(a) or (b) of the Family Assistance Administration Act, to have child care rebate paid weekly and the election is in effect for the week.

Note 1: If one of the paragraph (c) limits applies, the individual satisfies the paragraph (c) condition, even if the individual has not used child care for the child during the week up to the full extent of the limit.

Note 2: For the purposes of paragraph (d), it does not matter if the amount is later recalculated under subsection 50ZA(1) of the Family Assistance Administration Act.

(2) If:

(a) a limit mentioned in paragraph (1)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual and the child in the week; but

(b) the circumstances in which such a limit applies were applicable to the individual in that week;

then that limit is taken, for the purposes of that paragraph, to be the weekly limit of hours applicable to the individual in the week.

Note: If the only limit applicable to the individual in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) will not be satisfied.

(3) The 50 hour limit is taken, for the purposes of paragraph (1)(c), to be applicable to the individual in the week if it would have been applicable to the individual in the week but for the fact that the individual failed to meet the requirements of paragraph 17A(1)(b) in relation to the week.

57EA Eligibility for child care rebate—for a quarter

(1) An individual is eligible for child care rebate for a quarter in respect of a child if:

(a) a determination is in force:

(i) under section 50F of the Family Assistance Administration Act; and

(ii) during at least one week that falls wholly or partly in the quarter;

to the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and

(b) one or more sessions of care are provided by one or more approved child care services to the child during the week; and

(c) under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the individual in the week:

(i) the 50 hour limit (see section 54);

(ii) the more than 50 hour limit (see section 55);

(iii) the 24 hour care limit under section 56; and

(e) the amount referred to in paragraph (d) is:

(i) an amount greater than a nil amount; or

(ii) a nil amount because the CCB % applicable to the individual is zero %; and

(f) the individual has made an election, under paragraph 65EAAAA(1)(c) of the Family Assistance Administration Act, to have child care rebate paid quarterly and the election is in effect for the quarter.

Note 2: For the purposes of paragraph (d), it does not matter if the amount is later recalculated under subsection 50ZA(1) of the Family Assistance Administration Act.

(2) If:

(a) a limit mentioned in paragraph (1)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual and the child in the week; but

(b) the circumstances in which such a limit applies were applicable to the individual in that week;

then that limit is taken, for the purposes of that paragraph, to be the weekly limit of hours applicable to the individual in the week.

Note: If the only limit applicable to the individual in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) will not be satisfied.

57F Eligibility for child care rebate—for an income year or a period

Eligibility relating to child care benefit by fee reduction or for past period

(1) An individual is eligible for child care rebate for an income year in respect of a child if:

(a) care is provided by one or more approved child care services to the child during at least one week in the year (whether or not the week finished in that year); and

(b) one of the following determinations is made:

(i) a determination under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care;

(ii) a determination under subsection 51C(1) of the Family Assistance Administration Act in relation to the individual and the care;

(iii) a determination under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care;

(iv) a determination under subsection 52G(1) of the Family Assistance Administration Act in relation to the individual and the care; and

(c) under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the individual in the week:

(i) the 50 hour limit (see section 54);

(ii) the more than 50 hour limit (see section 55);

(iii) the 24 hour care limit under section 56.

Note: If one of the paragraph (c) limits applies, the individual satisfies the paragraph (c) condition, even if the individual has not used child care for the child during the week up to the full extent of the limit.

Eligibility relating to child care benefit in substitution

(1A) An individual is eligible for child care rebate for a period in respect of a child if:

(a) care is provided by one or more approved child care services to the child during at least one week in the period (whether or not the week finished in that period); and

(b) the care is covered by:

(i) a determination under section 53D of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual; or

(ii) a determination under subsection 53E(1) of the Family Assistance Administration Act in relation to the individual and the death of another individual; and

(c) under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the deceased individual in the week:

(i) the 50 hour limit (see section 54);

(ii) the more than 50 hour limit (see section 55);

(iii) the 24 hour care limit under section 56.

Note: If one of the paragraph (c) limits applies, the paragraph (c) condition is satisfied, even if the deceased individual had not used child care for the child during the week up to the full extent of the limit.

Operation of condition in paragraph (1)(c) or (1A)(c)

(2) If:

(a) a limit mentioned in paragraph (1)(c) or (1A)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual concerned in the week; but

(b) the circumstances in which such a limit applies were applicable to the individual in that week;

then that limit is taken, for the purposes of that paragraph, to be the weekly limit of hours applicable to the individual in the week.

Note 1: For a limit in paragraph (1A)(c), the individual concerned is the deceased individual.

Note 2: If the only limit applicable to the individual concerned in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) or (1A)(c) would not be satisfied.

(3) The 50 hour limit is taken, for the purposes of paragraph (1)(c) or (1A)(c), to be applicable to the individual concerned in the week if it would have been applicable to the individual in the week but for the fact that the individual failed to meet the requirements of paragraph 17A(1)(b) in relation to the week.

Note: For the purposes of paragraph (1A)(c), the individual concerned is the deceased individual.

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

(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

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

(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

(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

(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 had turned 16 when the child died—any day on which the Secretary is satisfied the child would not have been a senior secondary school child if the child had not died; or

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.

Division 7—Loss of family assistance for individuals on security grounds

57GH Simplified outline of this Division

Individuals who might prejudice the security of Australia or a foreign country may lose family assistance.

57GI Loss of family assistance for individuals on security grounds

Security notice for recipient of family assistance

(1) If a security notice is given to the Minister in relation to an individual, then while the notice is in force:

(a) no family assistance is to be paid to the individual; and

(b) the individual is not eligible for family assistance.

Note 1: A security notice is a notice under section 57GJ.

Note 2: This Division does not apply in relation to child care benefit or child care rebate: see section 57GQ.

(2) If a security notice is given to the Minister in relation to an individual, then any determination that the individual is entitled to be paid family assistance, that is in force immediately before the day the notice comes into force, ceases to be in force on that day.

(3) If a security notice given to the Minister in relation to an individual ceases to be in force, then the individual is not eligible for family assistance for any day while the notice was in force.

(4) However, if:

(a) a security notice given to the Minister in relation to an individual recommends that payments of family assistance of the individual be paid to a payment nominee of the individual under Part 8B of the Family Assistance Administration Act; and

(b) apart from subsections (1) to (3), the individual would be eligible for the whole or a part of that family assistance;

then that whole or part may be paid to a payment nominee of the individual under that Part.

(5) For the purposes of subsection (4), paragraph 219TD(2)(b) of the Family Assistance Administration Act does not apply.

(6) For the purposes of subsection (4), section 219TN of the Family Assistance Administration Act does not apply. Instead, any amount paid to a payment nominee of the individual is to be applied by the nominee in accordance with a written direction given by the Secretary under this subsection.

Security notice for individual in respect of whom family assistance payable

(7) If:

(a) a security notice is given to the Minister in relation to an individual; and

(b) the individual is aged 19 or less on the day the notice is given;

then, for any day while the notice is or was in force, the individual cannot be an FTB child of another individual, cannot be a regular care child of another individual and cannot be a client of an approved care organisation.

Relationship with other provisions

(8) Subsections (1) to (7) have effect despite any other provision of the family assistance law.

Notification to individual

(9) If a determination in relation to an individual ceases to be in force because of subsection (2), the Secretary must cause reasonable steps to be taken to notify the individual of the cessation.

57GJ Security notice from Attorney‑General

(1) The Attorney‑General may give the Minister a written notice requiring that this Division apply in relation to a specified individual if:

(a) the Foreign Affairs Minister gives the Attorney‑General a notice under section 57GK in relation to the individual; or

(b) the Immigration Minister gives the Attorney‑General a notice under section 57GL in relation to the individual.

(2) A notice under this section may recommend that payments of family assistance of the individual, to the extent set out in the notice, be paid to a payment nominee of the individual under Part 8B of the Family Assistance Administration Act.

(3) Before giving a notice under this section, the Attorney‑General must have regard to the following:

(a) the extent (if any) that any payments of family assistance of the individual are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the Attorney‑General is aware of that extent;

(b) the likely effect of the operation of section 57GI on the individual’s dependants, if the Attorney‑General is aware of those dependants.

(4) The Attorney‑General’s Secretary must:

(a) seek the advice of the Human Services Secretary in relation to paragraph (3)(b); and

(b) inform the Attorney‑General of that advice.

(5) Subsection (3) does not limit the matters to which regard may be had.

57GK Notice from Foreign Affairs Minister

If:

(a) either:

(i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue an individual an Australian travel document; or

(ii) under section 22 of that Act, the Foreign Affairs Minister cancels an individual’s Australian travel document; and

(b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the individual under subsection 14(1) of that Act; and

the Foreign Affairs Minister may give the Attorney‑General a written notice setting out those matters.

57GL Notice from Immigration Minister

If:

(a) the Immigration Minister cancels an individual’s visa under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the individual is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or

(b) the Immigration Minister cancels an individual’s visa under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and decides not to revoke that cancellation under subsection 134C(3) of that Act; or

(c) the Immigration Minister cancels an individual’s visa under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the individual is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979);

the Immigration Minister may give the Attorney‑General a written notice setting out those matters.

57GM Copy of security notice to be given to Secretaries

The Minister must give a copy of a security notice to:

(a) the Secretary of the Department; and

(b) the Secretary of the Human Services Department.

57GN Period security notice is in force

A security notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.

57GNA Annual review of security notice

Before the end of the following periods, the Attorney‑General must consider whether to revoke a security notice (if it has not already been revoked):

(a) 12 months after it came into force;

(b) 12 months after the Attorney‑General last considered whether to revoke it.

57GO Revoking a security notice

(1) The Attorney‑General may, by written notice given to the Minister, revoke a security notice.

(2) The revocation takes effect on the day it is made.

(3) The Minister must give a copy of a notice under subsection (1) to:

(a) the Secretary of the Department; and

(b) the Secretary of the Human Services Department.

(4) If:

(a) a determination in relation to an individual ceases to be in force because of subsection 57GI(2); and

(b) the Attorney‑General revokes the security notice concerned;

the Secretary of the Department must cause reasonable steps to be taken to notify the individual of the revocation.

57GP Notices may contain personal information

A notice under this Division in relation to an individual may contain personal information about the individual.

57GQ This Division does not apply to child care benefit or child care rebate

This Division does not apply in relation to child care benefit or child care rebate.

57GR Certain decisions not decisions of officers

For the purposes of Part 5 of the Family Assistance Administration Act, the following decisions are taken not to be decisions of an officer under the family assistance law:

(a) any decision under this Division;

(b) any decision under Part 8B of that Act to pay, or not to pay, an amount of family assistance as mentioned in subsection 57GI(4) of this Act;

57GS Instruments not legislative instruments

The following are not legislative instruments:

(a) a notice under this Division;

(b) a direction under subsection 57GI(6).

Part 4—Rate of family assistance

Division 1—Family tax benefit

58 Rate of family tax benefit

Annual rate of family tax benefit for individuals

(1) Subject to sections 60 to 63, an individual’s annual rate of family tax benefit is to be calculated in accordance with the Rate Calculator in Schedule 1.

Annual rate of family tax benefit to approved care organisation

(2) An approved care organisation’s annual rate of family tax benefit for an individual is the sum of:

(a) the organisation’s standard rate under subsection (2A); and

(b) the organisation’s energy supplement under subsection (2B).

(2A) An approved care organisation’s standard rate for an individual is $1,372.40.

(2B) An approved care organisation’s energy supplement for an individual is $25.55.

Daily rate of family tax benefit

(3) The daily rate of family tax benefit is the annual rate divided by 365 and rounded to the nearest cent (rounding 0.5 cents upwards). If the daily rate before rounding is above nil and below half a cent, round up to 1 cent.

58AA Newborn upfront payment of family tax benefit if newborn supplement added into Part A rate

(1) If, under Division 1A of Part 5 of Schedule 1, an amount of newborn supplement is added in relation to an individual and an FTB child of the individual, then the individual is entitled to be paid, as an amount of family tax benefit, $500 in respect of the FTB child.

Note: The amount is to be paid as a single lump sum: see section 24A of the Family Assistance Administration Act.

(1A) If:

(a) under Division 1A of Part 5 of Schedule 1 an amount of newborn supplement is added for a day in relation to both members of a couple and an FTB child of both members of the couple; and

(b) in relation to that day, a determination under section 28 or 29 is in force in relation to both members of the couple and that child; and

then, despite subsection (1) of this section, each member of the couple is entitled to be paid, as an amount of family tax benefit in respect of that child, an amount equal to $500 multiplied by the percentage applicable under that determination for that member on that day.

Note: The amount is to be paid as a single lump sum: see section 24A of the Family Assistance Administration Act.

Exceptions

(2) Subject to subsection (1A), subsection (1) does not apply in relation to an individual and an FTB child of the individual if another individual has received an amount under this section in respect of that child while the individual and the other individual were members of the same couple.

(3) Subsection (1) does not apply in relation to an individual and an FTB child of the individual in the circumstances prescribed in a legislative instrument under subclause 35A(12) of Schedule 1.

One amount only in respect of FTB child

(4) An individual cannot receive more than one amount under this section in respect of an FTB child of the individual.

Interpretation

(5) This section is subject to sections 28AA and 32AEA of the Family Assistance Administration Act.

58A Election to receive energy supplements quarterly

(1) If a determination under section 16 of the Family Assistance Administration Act is in force in a quarter under which an individual is entitled to be paid family tax benefit by instalment, the individual may, in a manner or way approved by the Secretary, make an election to have Division 2B of Part 4 of Schedule 1 to this Act and Division 2AA of Part 5 of that Schedule disregarded.

Note 1: Those Divisions deal with energy supplement (Part A) and energy supplement (Part B).

Note 2: If those Divisions are disregarded, they will be taken into account when the determination is reviewed under section 105 of the Family Assistance Administration Act—see section 105B of that Act.

(2) An election comes into force as soon as practicable after it is made.

(3) An election ceases to be in force if the individual ceases to be entitled to be paid family tax benefit under the determination.

(3A) An election ceases to be in force if subsection 32(1) applies in relation to the individual. The election ceases to be in force on the request day (see subsection 32(1)).

(3B) If an election ceases to be in force under subsection (3A), the individual cannot make another election under subsection (1) until after the end of the lump sum period referred to in step 1 of the method statement in subsection 65(1).

Revoking an election

(4) The individual may, in a manner or way approved by the Secretary, revoke an election. A revocation takes effect as soon as practicable after it is made.

Definition

(5) In this section:

quarter means a period of 3 months beginning on 1 July, 1 October, 1 January or 1 April.

59 Shared care percentages where individual is FTB child of more than one person who are not members of the same couple

(1) An individual has a shared care percentage under this section for an FTB child of the individual if:

(a) the Secretary has determined the individual’s percentage of care for the child during a care period; and

(b) that percentage is at least 35% and not more than 65%.

Note: Paragraph 27(2)(b) deals with the percentage of care in a blended family case.

(2) The individual’s shared care percentage for the FTB child is the relevant percentage specified in column 2 of the table.

Shared care percentages
Item	Column 1 Individual’s percentage of care	Column 2 Shared care percentage
1	35% to less than 48%	25% plus 2% for each percentage point over 35%
2	48% to 52%	50%
3	more than 52% to 65%	51% plus 2% for each percentage point over 53%

(3) If the shared care percentages, specified in the table, of all of the individuals of whom the child is an FTB child add to less than 100%, then the Secretary may determine a different whole percentage for one or more of those individuals for the FTB child. Despite subsection (2), the individual’s shared care percentage for the child is the percentage so determined for that individual.

59A Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple

(1) If the Secretary is satisfied that:

(a) an individual is an FTB child of an individual (person A); and

(b) the FTB child is also an FTB child of one or more other individuals who are not person A’s partner; and

the Secretary may determine the manner in which multiple birth allowance under Division 2 of Part 5 of Schedule 1 is to be dealt with.

(2) Without limiting subsection (1), the Secretary may specify that the whole of the multiple birth allowance is to be paid to one of the individuals involved.

60 Sharing family tax benefit between members of a couple in a blended family

If the Secretary determines under section 28 an individual’s percentage (the specified percentage) of the family tax benefit for FTB children of the individual, the individual’s annual rate of family tax benefit is the specified percentage of the rate that would otherwise apply.

61 Sharing family tax benefit between separated members of a couple for period before separation

If the Secretary determines under section 29 an individual’s percentage (the specified percentage) of the family tax benefit for an FTB child or children of the individual for a period, the individual’s annual rate of family tax benefit for that period is the specified percentage of the rate that would otherwise apply for the period.

61A FTB Part A supplement to be disregarded unless health check requirement satisfied

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

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 first income year after the income year in which the FTB child turned 4 or of such further period (if any) as the Secretary allows, 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 first income year or of the further period (if any).

(2AA) For the purposes of paragraph (2A)(a):

(a) the Secretary must not allow a further period unless:

(i) the Secretary is satisfied that there are special circumstances; and

(iii) that claim is for a past period falling within the income year in which the FTB child turned 4; and

(b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the FTB child turned 4.

Death of the FTB child

(3) Subsections (1), (2) and (2A) do not apply if the FTB child dies before the end of:

(a) the first income year after the income year in which the FTB child turned 4; or

(b) the further period (if any) allowed by the Secretary under paragraph (2A)(a).

Health check requirement

(4) For the purposes of this section, the health check requirement for a child is that the child must meet the requirements specified in an instrument under subsection (5).

(5) The Minister may, by legislative instrument, specify requirements relating to the health of children for the purposes of subsection (4).

Exempt class of children

(6) The Minister may, by legislative instrument, determine that children included in a specified class are exempt from the health check requirement.

Children taken to meet health check requirement

(7) The Minister may, by legislative instrument, determine that children included in a specified class are taken to meet the health check requirement.

Relationship with section 32A of the Family Assistance Administration Act

(8) This section does not limit section 32A of the Family Assistance Administration Act (about disregarding the FTB Part A supplement until the reconciliation conditions are satisfied).

Definition of parent

(9) In this section:

parent includes an adoptive parent and a relationship parent.

61B FTB Part A supplement to be disregarded unless immunisation requirements satisfied

Parents of FTB children

(a) the income year is:

(i) the income year in which the FTB child turned 1; or

(ii) any later income year; and

(b) on the applicable day, the child is an FTB child of the individual; and

Other FTB recipients

(a) the income year is:

(i) the income year in which the FTB child turned 1; or

(ii) any later income year; and

(b) on the applicable day, the child is an FTB child of the individual; 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—immunisation requirements

(3) 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 first income year after the current income year or of such further period (if any) as the Secretary allows, the Secretary becomes aware of information suggesting that the child meets the immunisation requirements set out in section 6; and

(b) at any time, the Secretary is satisfied that the child met the immunisation requirements set out in section 6 before the end of that first income year or of the further period (if any).

(3A) For the purposes of paragraph (3)(a):

(a) the Secretary must not allow a further period unless:

(i) the Secretary is satisfied that there are special circumstances; and

(iii) that claim is for a past period falling within the current income year; and

(b) any further period allowed by the Secretary must end no later than the end of the second income year after the current income year.

Death of the FTB child or eligible individual

(4) Subsections (1), (2) and (3) do not apply if the FTB child, or the individual mentioned in subsection (1) or (2), dies before the end of:

(a) the first income year after the current income year; or

(b) the further period (if any) allowed by the Secretary under paragraph (3)(a).

Relationship with section 32A of the Family Assistance Administration Act

(5) This section does not limit section 32A of the Family Assistance Administration Act (about disregarding the FTB Part A supplement until the reconciliation conditions are satisfied).

Definition of parent

(6) In this section:

parent includes an adoptive parent and a relationship parent.

62 Effect on individual’s rate of the individual’s absence from Australia

Absence from Australia of recipient

(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.

(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.

(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

(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).

(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

(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;

(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.

63 Effect on family tax benefit rate of FTB child’s absence from Australia

Absence from Australia of FTB child

(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:

(a) an FTB child of the individual is an absent overseas FTB child; and

(b) the individual is not an absent overseas recipient.

(2) If:

(a) one of the following applies:

(i) an FTB child leaves Australia;

(ii) a child born outside Australia is an FTB child at birth;

(iii) a regular care child leaves Australia;

(iv) a child born outside Australia is a regular care child at birth; and

(b) the child continues to be absent from Australia for more than 6 weeks; and

(c) at the end of the period of 6 weeks beginning on the first day of the child’s absence from Australia the child is an FTB child;

the child is an absent overseas FTB child for any period that occurs:

(d) during that absence from Australia; and

(e) after the end of the period mentioned in paragraph (c); and

(f) during which the child continues to be an FTB child.

(3) If:

(a) a regular care child is an absent overseas regular care child because of the application of subsection 63AA(1), (2) or (3); and

(b) during the period that the child is absent from Australia, the child becomes an FTB child of an individual;

the child is an absent overseas FTB child for any period that occurs:

(d) during which the child continues to be an FTB child.

(3A) If:

(a) either:

(i) an FTB child is an absent overseas FTB child because of the application of subsection (2) or (3) or a previous application of this subsection; or

(ii) a regular care child is an absent overseas regular care child because of the application of subsection 63AA(1), (2) or (3); and

(b) the child comes to Australia; and

(d) at the time the child leaves Australia, the child is an FTB child;

the child is an absent overseas FTB child for any period that occurs:

(e) during the absence from Australia referred to in paragraph (c); and

(f) during which the child continues to be an FTB child.

(4) For the purposes of working out an individual’s rate of family tax benefit for a period during which:

(a) an FTB child of the individual is an absent overseas FTB child; and

(b) the individual is not an absent overseas recipient;

Schedule 1 applies with the modifications set out in the following table:

Modifications for absent overseas FTB child
	Provision of Schedule 1	Modification
1	clause 7	FTB child rate for the child is the base FTB child rate
2	clauses 30 and 31A	disregard the child

(5) For the purposes of working out an individual’s rate of family tax benefit, if an FTB child of the individual is an absent overseas FTB child on a day (disregarding section 63A), then disregard that child in working out the amount applicable in relation to that day under the following provisions:

(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;

(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.

63AA Regular care child’s absence from Australia—meaning of absent overseas regular care child

(1) If:

(a) one of the following applies:

(i) a regular care child leaves Australia;

(ii) a child born outside Australia is a regular care child at birth;

(iii) an FTB child leaves Australia;

(iv) a child born outside Australia is an FTB child at birth; and

(b) the child continues to be absent from Australia for more than 6 weeks; and

(c) at the end of the period of 6 weeks beginning on the first day of the child’s absence from Australia the child is a regular care child;

the child is an absent overseas regular care child for any period that occurs:

(d) during that absence from Australia; and

(e) after the end of the period mentioned in paragraph (c); and

(f) during which the child continues to be a regular care child.

Note: Generally, an absent overseas regular care child cannot be a rent assistance child (see clause 38B of Schedule 1).

(2) If:

(a) an FTB child is an absent overseas FTB child because of the application of subsection 63(2), (3) or (3A); and

(b) during the period that the child is absent from Australia, the child becomes a regular care child of an individual;

the child is an absent overseas regular care child for any period that occurs:

(d) during which the child continues to be a regular care child.

(3) If:

(a) either:

(i) a regular care child is an absent overseas regular care child because of the application of subsection (1) or (2) or a previous application of this subsection; or

(ii) an FTB child is an absent overseas FTB child because of the application of subsection 63(2), (3) or (3A); and

(b) the child comes to Australia; and

(d) at the time the child leaves Australia, the child is a regular care child;

the child is an absent overseas regular care child for any period that occurs:

(e) during the absence from Australia referred to in paragraph (c); and

(f) during which the child continues to be a regular care child.

63A Secretary may extend 6 week period of absence from Australia

(1) The Secretary may extend the 6 week period (the initial period) referred to in subsection 62(2), 63(2) or 63AA(1) if the Secretary is satisfied that the individual mentioned in subsection 62(2), or the child mentioned in subsection 63(2) or 63AA(1), (in each case, the person) is unable to return to Australia within that period because of any of the following events:

(a) a serious accident involving the person or a family member of the person;

(b) a serious illness of the person or a family member of the person;

(d) the death of a family member of the person;

(e) the person’s involvement in custody proceedings in the country in which the person is located;

(g) robbery or serious crime committed against the person or a family member of the person;

(h) a natural disaster in the country in which the person is located;

(i) political or social unrest in the country in which the person is located;

(j) industrial action in the country in which the person is located;

(k) a war in the country in which the person is located.

(2) The Secretary must not extend the initial period under subsection (1) unless:

(a) the event occurred or began during the initial period; and

(b) if the event is political or social unrest, industrial action or war—the person is not willingly involved in, or willingly participating in the event.

(3) The Secretary may extend the 6 week period referred to in subsection 62(2), 63(2) or 63AA(1) if the Secretary is satisfied that, under the Medical Treatment Overseas Program administered by the Minister who administers the National Health Act 1953, financial assistance is payable in respect of the absence from Australia of the individual mentioned in subsection 62(2) or of the child mentioned in subsection 63(2) or 63AA(1).

(4) The Secretary may extend the 6 week period referred to in subsection 62(2) if the Secretary is satisfied that the individual mentioned in that subsection is unable to return to Australia within that period because the individual is:

(a) deployed outside Australia as a member of the Defence Force, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or

(b) deployed outside Australia, for the purpose of capacity‑building or peacekeeping functions, as:

(i) a member or a special member of the Australian Federal Police; or

(ii) a protective service officer within the meaning of the Australian Federal Police Act 1979.

64 Calculation of rate of family tax benefit for death of FTB or regular care child

The rate of family tax benefit for each day in the period to which subsection 31(2) applies is worked out:

(a) by applying the Rate Calculator in Schedule 1 on the assumption that the child who died did not die and is an FTB child, or a regular care child, (as the case requires) of the individual during that period; and

(b) by having regard to the actual circumstances during that period of any other child who is, from time to time, an FTB child, or a regular care child, of the individual.

65 Calculation of single amount for death of FTB or regular care child

Instalment case

(1) The single amount of family tax benefit an individual is eligible for under subsection 32(1) is worked out as follows:

Method statement

Step 1. Work out the rate of family tax benefit for which the individual would be eligible under this Act (other than under section 31) for the period (the lump sum period) beginning on the request day (see subsection 32(1)) and ending at the end of the section 31 accrual period (see subsection 32(1)) by applying the Rate Calculator in Schedule 1 on the following assumptions:

(a) that the child who died did not die and is an FTB child, or a regular care child, (as the case requires) of the individual for each day in the lump sum period;

(b) if on the request day the individual had any other children who were FTB children or regular care children—that each of those children is an FTB child, or a regular care child, (as the case requires) of the individual for each day in the lump sum period, other than an excluded day (see subsection (2)) in relation to the child;

(c) if the lump sum period extends over 2 income years—that the individual’s adjusted taxable income for the lump sum period is the same as the individual’s adjusted taxable income for the first of those income years.

Step 2. If paragraph (b) of step 1 applies, work out the rate of family tax benefit for which the individual would be eligible under this Act (other than under section 31) for the lump sum period by applying the Rate Calculator in Schedule 1 on the following assumptions:

(a) that each child mentioned in that paragraph is an FTB child, or a regular care child, (as the case requires) of the individual for each day in that period, other than an excluded day (see subsection (2)) in relation to the child;

(b) if paragraph (c) of step 1 applies—the assumption in that paragraph.

Step 3. The single amount is the step 1 amount less the step 2 amount (if any).

(2) For the purposes of the method statement in subsection (1), a day in the lump sum period is an excluded day in relation to the child if:

(a) where the child had turned 16 when the child died—the Secretary is satisfied the child would not have been a senior secondary school child on that day if the child had not died; or

(b) where the child had not turned 16 when the child died—the child would have been aged 16, and the Secretary is satisfied the child would not have been a senior secondary school child, on that day if the child had not died.

Other cases

(3) The single amount of family tax benefit an individual is eligible for under subsection 32(2) is worked out:

(a) by applying the method statement in subsection (1) of this section (disregarding paragraph (c) of step 1, and paragraph (b) of step 2, of the statement) as if a reference to the request day in that statement were a reference to the first day of the second of those income years (see subsection 32(2)); and

(b) on the assumption that the individual’s adjusted taxable income for the period falling in the second of those income years is the same as the individual’s adjusted taxable income for the first of those income years.

Division 1A—Schoolkids bonus

65A Primary school amount and secondary school amount

(1) For the purposes of this Act, the primary school amount is $205.

(2) For the purposes of this Act, the secondary school amount is $410.

65B Amount of schoolkids bonus—general rule for individuals eligible in relation to a child

Add together the amounts applicable under this section for each eligible child

(1) If an individual is eligible under subsection 35UA(1), (2), (3), (4) or (4A) for schoolkids bonus on a bonus test day, the amount of schoolkids bonus for the individual for the bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD(1), (2), (3), (4) or (4A), an eligible child in relation to the individual for the bonus test day.

Note: Section 65C deals with individuals eligible under subsection 35UA(5) (education allowance).

General rule

(2) Subject to this section, the amount applicable for the bonus test day for an eligible child is:

(a) if the eligible child was aged under 16 on the bonus test day:

(i) the primary school amount; or

(ii) if subsection (3), (4), (4A) or (4B) applies to the child for the bonus test day—the secondary school amount; and

(b) if the eligible child was aged 16 or over on the bonus test day—the secondary school amount.

(3) This subsection applies to an eligible child for the bonus test day if:

(a) an amount was applicable under this section in relation to the most recent bonus test day for the eligible child; and

(b) the amount was:

(i) the secondary school amount; or

(ii) an amount worked out under subsection (5) or (6) by calculating a percentage of the secondary school amount.

(4) For an eligible child under subsection 35UD(1), this subsection applies to the eligible child for the bonus test day if, at any time before the end of the first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows:

(a) the Secretary is notified, or otherwise becomes aware, that the eligible child:

(i) undertook 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 previous education period for the bonus test day; or

(ii) 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 current education period for the bonus test day; or

(b) the Secretary is notified, or otherwise becomes aware, that the eligible child:

(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day; or

(c) if the eligible child has at any time undertaken full‑time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991)—the Secretary is satisfied that there were special circumstances that justified the child not undertaking that study during the previous education period for the bonus test day.

Note: For eligible activity, see subsection (7).

(4AA) For the purposes of subsection (4):

(a) the Secretary must not allow a further period unless:

(i) the Secretary is satisfied that there are special circumstances; and

(ii) a further period in respect of the individual’s claim for payment of family tax benefit in respect of the eligible child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and

(iii) that claim is for a past period falling within the income year in which the bonus test day occurs; and

(b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs.

(4A) For an eligible child under subsection 35UD(2), this subsection applies to the eligible child for the bonus test day if, at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that:

(a) the eligible child:

(b) the eligible child:

(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.

Note: For eligible activity, see subsection (7).

(4B) For an eligible child under subsection 35UD(4) or (4A), this subsection applies to the eligible child for the bonus test day if, at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that:

(a) the eligible child:

(i) satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or

(ii) satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or

(b) the eligible child:

(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.

Note: For eligible activity, see subsection (7).

Reduced amount if rate of family tax benefit took account of an individual’s shared care percentage

(5) If:

(a) the individual is eligible under subsection 35UA(1) in relation to a bonus test day; and

(b) the rate referred to in paragraph 35UA(1)(b) on the bonus test day took account of a shared care percentage in relation to an eligible child covered by subsection 35UD(1);

the amount applicable for the bonus test day for the eligible child is that percentage of the amount worked out under subsection (2) for the eligible child for the bonus test day.

Reduced amount if rate of family tax benefit took account of a section 28 or 29 percentage determination

(6) If:

(a) the individual is eligible under subsection 35UA(1) in relation to a bonus test day; and

(b) the rate referred to in paragraph 35UA(1)(b) on the bonus test day took account of a determination under section 28 or 29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children);

the amount applicable for the bonus test day for the eligible child, or for each of those eligible children, is:

(c) if subsection (5) also applies in relation to the eligible child—that percentage of the amount worked out under subsection (5) for the eligible child for the bonus test day; or

(d) otherwise, the percentage referred to in paragraph (b) of this subsection of the amount worked out under subsection (2) for the eligible child for the bonus test day.

Eligible activity

(7) 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.

65C Amount of schoolkids bonus—individuals eligible in relation to education allowance

Add together the amounts applicable under this section for each eligible child

(1) The amount of schoolkids bonus for an individual who is eligible under subsection 35UA(5) for schoolkids bonus on a bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD(5), an eligible child in relation to the individual for the bonus test day.

Applicable amount

(2) Subject to this section, the amount applicable for a bonus test day for an eligible child is:

(a) if the eligible child is, under subsection 35UD(5), an eligible child in relation to the individual for the bonus test day because an education allowance under:

(i) section 3.2 of the Veteran’s Children Education Scheme; or

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

was paid in respect of the eligible child—the primary school amount; or

(b) otherwise—the secondary school amount.

Reduced amount for part of education allowance

(3) If:

(a) subsection 35UA(5) applies in circumstances where the individual was paid a part (the applicable part) of the allowance concerned in relation to an eligible child and a bonus test day; and

(b) that individual or another individual was paid another part of the allowance concerned in relation to the eligible child and the bonus test day;

the amount applicable for the bonus test day for the eligible child is worked out as follows:

where:

relevant amount means the amount worked out under subsection (2) for the eligible child for the bonus test day.

65D Amount of schoolkids bonus—individuals eligible in relation to school leavers

(1) If an individual is eligible under section 35UC for schoolkids bonus on a bonus test day, the amount of schoolkids bonus for the individual for the bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD(6), an eligible child in relation to the individual for the bonus test day.

(2) Subject to this section, the amount applicable for the bonus test day for an eligible child is the secondary school amount.

(3) The instrument made under section 35UC may make provision for the amount worked out under subsection (2) of this section for an eligible child for a bonus test day to be varied in accordance with the instrument, in the following circumstances:

(a) if a shared care percentage applied in relation to the eligible child;

(b) if there is a determination under section 28 or 29 of a particular percentage in relation to the eligible child;

(4) If the instrument made under section 35UC provides for the amount worked out under subsection (2) of this section for an eligible child for a bonus test day to be varied, the amount applicable for the bonus test day for the eligible child is the amount as varied.

65E Amount of schoolkids bonus—individuals eligible under subsection 35UE(1), (2) or (3)

(1) If an individual is eligible under subsection 35UE(1), (2) or (3) for schoolkids bonus on a bonus test day, the amount of schoolkids bonus for the individual for the bonus test day is:

(a) if the individual was aged under 16 on the bonus test day:

(i) the primary school amount; or

(ii) if subsection (2), (3) or (3A) applies to the individual for the bonus test day—the secondary school amount; and

(b) if the individual was aged 16 or over on the bonus test day—the secondary school amount.

(2) This subsection applies to an individual for the bonus test day if:

(a) an amount was applicable under this section in relation to the most recent bonus test day for the individual; and

(b) the amount was the secondary school amount.

(3) This subsection applies to an individual for the bonus test day if, at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that:

(a) if the individual is eligible under subsection 35UE(1) for schoolkids bonus on the bonus test day—the individual:

(b) if the individual is eligible under subsection 35UE(3) for schoolkids bonus on the bonus test day—the individual:

(i) satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or

(ii) satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or

(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.

(3A) This subsection applies to an individual for the bonus test day if:

(a) the individual is eligible under subsection 35UE(2) for schoolkids bonus on the bonus test day; and

(b) the individual:

(i) 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 on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, 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 on at least one day during the current education period for the bonus test day; or

(iii) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or

(iv) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.

Eligible activity

65EA Amount of schoolkids bonus—individuals eligible under subsection 35UE(4) or (5)

The amount of schoolkids bonus for an individual who is eligible under subsection 35UE(4) or (5) for schoolkids bonus on a bonus test day is the secondary school amount.

65EB Amount of schoolkids bonus—individuals eligible under section 35UF

(1) Subject to this section, the amount of schoolkids bonus for an individual who is eligible under section 35UF for schoolkids bonus on a bonus test day is the secondary school amount.

(2) The instrument made under section 35UF may make provision for the amount worked out under subsection (1) of this section for that day to be varied in the circumstances specified in the instrument.

(3) If the instrument made under section 35UF provides for the amount worked out under subsection (1) of this section for a bonus test day to be varied, the amount applicable for that day is the amount as varied.

65F Amount of schoolkids bonus—individuals eligible under section 35UG

If the Secretary makes a determination under subsection 35UG(1) that an individual is eligible for schoolkids bonus on a bonus test day, the amount of the schoolkids bonus is the amount referred to in subparagraph 35UG(1)(b)(i) or (ii) (as the case requires).

Division 2—Stillborn baby payment

66 Amount of stillborn baby payment

General rule

(1) Subject to this section, the amount of a stillborn baby payment for an individual in respect of a child is as follows:

(a) if the child is the first stillborn child of the woman who gave birth to the child—the amount worked out using the formula:

(b) otherwise—the amount worked out using the formula:

Multiple children case

(2) If 2 or more children are born during the same multiple birth and there is at least one stillborn child, the amount of stillborn baby payment for an individual in respect of each stillborn child born during that birth is the amount worked out using the formula:

Definitions

(3) In this section:

higher newborn supplement amount means the dollar amount mentioned in the formula under paragraph 35B(1)(a) of Schedule 1 (including that amount as indexed).

lower newborn supplement amount means the dollar amount mentioned in the formula under paragraph 35B(1)(d) of Schedule 1 (including that amount as indexed).

newborn upfront amount means the amount mentioned in subsection 58AA(1) (including that amount as indexed).

Division 4—Child care benefit

Subdivision A—Overview of Division

69 Overview of Division

(1) Subdivisions B, C and CA deal with the rate of fee reductions and child care benefit applicable if care is provided by an approved child care service.

(2) Subdivision B sets out the circumstances in which the rate of fee reductions and child care benefit for care provided by an approved child care service are calculated using Schedule 2 and when they are calculated under Subdivision C or CA.

(3) Subdivision C deals with the rate applicable in respect of a session of care provided by an approved child care service to a child if:

(a) the service gives a certificate under section 76; or

(b) the Secretary makes a determination under subsection 81(2), (3) or (4).

(4) Subdivision C applies if:

(a) a determination of conditional eligibility is in force in respect of an individual with the effect that the individual is conditionally eligible for child care benefit by fee reduction; or

(b) an approved child care service is eligible under section 47 for child care benefit by fee reduction for care provided by the service to the child.

(4A) Subdivision CA deals with the rate of fee reduction, and child care benefit by fee reduction, applicable in respect of a session of care provided by an approved child care service to a child if:

(a) a determination of conditional eligibility is in force in respect of an individual with the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and

(b) a determination is in force under subsection 50T(1) of the Family Assistance Administration Act with the effect that the individual is eligible for the special grandparent rate for the child.

(5) Subdivision D deals with the rate of child care benefit applicable to an individual who is eligible under section 45 for child care benefit for a past period for care provided by a registered carer.

Subdivision B—General provisions relating to rate of fee reductions and child care benefit for care provided by an approved child care service

70 Application of Subdivision to parts of sessions of care

This Subdivision applies to a rate of fee reductions or child care benefit for a part of a session of care as if a reference in this Subdivision to a session of care included a reference to a part of a session of care.

71 Weekly limit on child care benefit for care provided by an approved child care service

The total amount of child care benefit for sessions of care provided by an approved child care service to a child in a week is not to exceed:

(a) if an individual is eligible under section 43 for child care benefit by fee reduction for sessions of care provided to the child in the week—the amount that the service would have charged the individual, if the individual was not so eligible, for the sessions; or

(b) if an individual is eligible under section 44 for child care benefit for a past period for sessions of care provided to the child in the week—the amount charged by the service for the sessions; or

(c) if the service is eligible under section 47 for child care benefit by fee reduction for sessions of care provided in the week—the amount that, if the service had not been so eligible, the service would have charged the individual in whose care the child last was before the first session of care provided to the child in that week for the sessions.

72 Weekly limit on rate of fee reductions while individual is conditionally eligible for care provided by an approved child care service

(1) If a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force in respect of an individual and a child for child care benefit by fee reduction for care provided by an approved child care service to the child, the rate of fee reductions for sessions of care provided by the service to the child in a week is limited.

(2) The rate is not to exceed the amount that the service would have charged the individual, if the individual were not so conditionally eligible, for sessions of care provided by the service to the child in that week, up to the weekly limit of hours determined as applicable to the individual under section 50H of the Family Assistance Administration Act.

73 Rate of fee reductions or child care benefit—individual conditionally eligible or eligible under section 43

Individual conditionally eligible for child care benefit

(1) If a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force in respect of an individual and a child for child care benefit by fee reductions for care provided by an approved child care service to the child, the individual’s rate of fee reductions for a session of care provided by the service to the child is the hourly rate:

(a) if paragraph (b), (c) or (d) does not apply (no child at risk or individual in hardship and special grandparent rate does not apply)—worked out using Schedule 2 as if:

(i) references in that Schedule to a person being eligible were references to the person being determined to be conditionally eligible under section 50F of the Family Assistance Administration Act; and

(ii) references to child care benefit were references to fee reductions; or

(b) if the service gives a certificate under subsection 76(1) in respect of the session—specified by the service in the certificate; or

(c) if the Secretary makes a determination under subsection 81(2) or (3) in respect of the session—specified by the Secretary in the determination; or

(d) if a determination under subsection 50T(1) of the Family Assistance Administration Act with the effect that the individual is eligible for the special grandparent rate for the child is in force when the session of care is provided to the child—worked out under Subdivision CA.

Individual eligible for child care benefit

(2) If an individual is eligible under section 43 for child care benefit by fee reduction for a session of care provided by an approved child care service to a child, the individual’s rate of child care benefit for the session is the hourly rate:

(a) if paragraph (b), (c) or (d) does not apply (no child at risk or individual in hardship and special grandparent rate does not apply)—worked out using Schedule 2; or

(b) if the service gave a certificate under subsection 76(1) in respect of the session while the individual was conditionally eligible—specified by the service in the certificate in respect of fee reductions; or

(c) if the Secretary made a determination under subsection 81(2) or (3) in respect of the session while the individual was conditionally eligible—specified by the Secretary in the determination in respect of fee reductions; or

(3) The rate mentioned in paragraph (1)(b), (c) or (d) is taken into account when the Secretary determines the individual’s entitlement to be paid child care benefit by fee reduction under section 51B of the Family Assistance Administration Act.

(4) Section 71 imposes a limit on the amount of child care benefit that may be paid for sessions of care provided by the service to the child in a week. Section 72 imposes a limit on the rate of fee reductions for sessions of care provided by the service to the child in a week.

74 Rate of child care benefit—individual eligible under section 44

(1) If an individual is eligible under section 44 for child care benefit for a past period for a session of care provided by an approved child care service to a child, the rate of child care benefit for the session is the hourly rate worked out using Schedule 2.

(2) The rate is taken into account in setting the amount of the individual’s entitlement to be paid child care benefit for the past period under section 52E of the Family Assistance Administration Act.

(3) Section 71 imposes a limit on the amount of child care benefit that may be paid for sessions of care provided by the service to the child in a week.

75 Rate of child care benefit—approved child care service if child at risk

(1) If an approved child care service is eligible under section 47 for child care benefit by fee reduction for a session of care provided by the service to a child at risk, the service’s rate of child care benefit for the session is the hourly rate specified by the service in a certificate given under subsection 76(2), or determined by the Secretary under subsection 81(4), as the case may be.

(2) The rate is taken into account in setting the amount of the service’s entitlement to be paid child care benefit by fee reduction under section 54B of the Family Assistance Administration Act.

(3) Section 71 imposes a limit on the amount of child care benefit that may be paid for sessions of care provided to the child in a week.

Subdivision C—Rate of fee reductions and child care benefit if care provided by an approved child care service and child is at risk or individual is in hardship

76 Fee reductions or child care benefit rate certified by an approved child care service

Service may certify rate if individual is conditionally eligible

(1) If:

(a) a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force in respect of an individual and a child for child care benefit by fee reduction for care provided by an approved child care service to the child; and

(b) the service providing the care to the child is satisfied that:

(i) the child is at risk of serious abuse or neglect; or

(ii) the individual is experiencing hardship of a kind specified in an instrument in force under paragraph 82(3)(a);

the service providing the care to the child may, subject to sections 77, 78, 79 and 80, certify in writing the hourly rate of fee reductions applicable for sessions of care provided by the service to the child and the period for which the rate applies.

Service must certify rate if approved child care service is eligible

(2) If an approved child care service is eligible under section 47 for child care benefit by fee reduction for care provided by the service to a child at risk, the service must, subject to sections 77 and 79, certify in writing the hourly rate of child care benefit applicable for sessions of care provided by the service to the child and the period for which the rate applies.

Requirements of certificate

(3) The certificate under subsection (1) or (2) must:

(b) state if the certificate is given under subsection (1) or (2); and

(c) if the certificate is given under subsection (1)—state whether the certificate is given for a reason set out in subparagraph (1)(b)(i) or (ii).

(4) The period specified in the certificate under subsection (1) or (2):

(a) must be a number of complete weeks; and

(b) may start before or after the certificate is given.

77 Limitation on service giving certificates for child at risk—13 weeks only

An approved child care service providing care to a child may only give a certificate under:

(a) subsection 76(1) for a reason set out in subparagraph 76(1)(b)(i) (child at risk); or

(b) subsection 76(2);

if:

(d) the period specified in each other certificate (if any) given by the service under either of the subsections (child at risk or hardship) in relation to the child and the same financial year;

do not in total exceed 13 weeks.

78 Limitation on service giving certificates for individual in hardship—13 weeks only

An approved child care service providing care to a child may only give a certificate under subsection 76(1) for a reason set out in subparagraph 76(1)(b)(ii) (hardship) if the total period specified in certificates given:

(a) under section 76 by the service (child at risk or hardship); or

(b) under subsection 76(1) for a reason set out in subparagraph 76(1)(b)(ii) (hardship) by any other approved child care service;

in respect of the child in the same financial year does not exceed 13 weeks.

79 Limitation on service giving certificates—reporting period limit

(1) An approved child care service providing care to a child may not give, in a particular reporting period, a certificate under section 76 (child at risk or hardship) in respect of a session of care provided by the service to a child if:

(a) the service has already, by certificates given under section 76, committed amounts of child care benefit in respect of that child, or in respect of other children, during the same reporting period; and

(b) the total amount of child care benefit so committed by the service in relation to that child and those other children, exceeds the reporting period limit for that reporting period (whether the sessions of care to which the commitment relates occur before, during or after the reporting period).

Reporting period limit

(2) For the purposes of paragraph (1)(b), the reporting period limit, for a reporting period (the subject reporting period) means:

(a) 18% of the total amount of child care benefit payable in relation to all care provided by the service during the reference reporting period (see subsection (3)); or

(b) if the Secretary determines that paragraph (a) is inappropriate to the circumstances of the service—an amount determined by the Secretary in relation to the subject reporting period.

Reference reporting period

(3) For the purposes of paragraph (2)(a), the reporting period that is the reference reporting period in relation to the subject reporting period is not the reporting period (the previous reporting period) immediately before the subject reporting period. It is the reporting period immediately preceding the previous reporting period.

Secretary may specify a higher percentage for paragraph (2)(a)

(4) The Secretary may specify a higher percentage for the purposes of paragraph (2)(a) in relation to an approved child care service and a reporting period.

References in subsection (1) to child care benefit

(5) The references in paragraphs (1)(a) and (b) to child care benefit are references to:

(a) if an individual is conditionally eligible for child care benefit by fee reduction in respect of the child—to fee reductions; and

(b) if the service is eligible for child care benefit by fee reduction in respect of the child—to child care benefit.

80 Limitation on service giving certificates for individuals on grounds of hardship—Secretary imposes limit

(1) If:

(a) an approved child care service has given more than one certificate under subsection 76(1) for a reason set out in subparagraph 76(1)(b)(ii) (hardship); and

(b) the Secretary is satisfied that the service has demonstrated, in the prior giving of certificates for that reason, a pattern of decisions that are not in accordance with the Minister’s specifications under paragraph 82(3)(a) or rules under paragraph 82(3)(b);

the Secretary may determine that the service must not give a certificate under subsection 76(1) for the reason of hardship after the Secretary’s determination has been made and during the period for which the determination applies.

Matters to be specified in Secretary’s determination

(2) A determination by the Secretary under subsection (1) must:

(a) specify the period for which the determination applies; and

(b) be notified to the service.

81 Fee reductions or child care benefit rate determined by the Secretary

Overview of section

(1) This section provides for the rate applicable to:

(a) an individual in respect of whom a determination of conditional eligibility under section 50F of the Family Assistance Administration Act is in force; or

(b) an approved child care service that is eligible under section 47 for child care benefit by fee reduction for sessions of care provided by the service to a child at risk;

if the Secretary makes a determination as provided for in this section.

Secretary may determine rate in cases of hardship—individual conditionally eligible

(2) If:

(b) either:

(i) the total period specified in certificates given by the service under section 76 and certificates given under subsection 76(1) for a reason set out in subparagraph 76(1)(b)(ii) (hardship) by any other approved child care service, in respect of the child in the same financial year equals 13 weeks; or

(ii) the service is not able to give a certificate under subsection 76(1) because of the operation of section 79 or 80; and

(c) the Secretary is satisfied that the individual is experiencing hardship of a kind specified in an instrument in force under paragraph 82(3)(a); and

(d) the individual applies to the Secretary under subsection (5);

the Secretary may determine the hourly rate of fee reductions for sessions of care the service provides to the child and the period for which the rate applies.

Secretary may determine rate if child at risk and individual conditionally eligible

(3) If:

(b) the service either:

(i) has given a certificate under section 76 such that the total period specified in that certificate and other certificates (if any) given by the service under that section in respect of the child in the same financial year equals 13 weeks; or

(ii) is not able to give a certificate under subsection 76(1) because of the operation of section 79; and

(d) the service applies to the Secretary under subsection (5);

the Secretary may determine the hourly rate of fee reductions for sessions of care the service provides to the child and the period for which the rate applies.

Secretary must determine rate if service eligible and child at risk

(4) If:

(a) an approved child care service is eligible under section 47 for child care benefit by fee reduction for sessions of care provided by the service to a child at risk; and

(b) the service either:

(ii) is not able to give a certificate under subsection 76(2) because of the operation of section 79; and

(d) the service applies to the Secretary under subsection (5);

the Secretary must determine the hourly rate of child care benefit for sessions of care the service provides to the child and the period for which the rate applies.

Application for determination

(5) An application under subsection (2), (3) or (4) must:

(a) be made in the form and manner; and

(b) contain any information; and

required by the Secretary.

Period specified in the determination

(7) The period specified in a determination:

(a) must be a number of complete weeks; and

(b) may start before or after the determination is made.

Notice to be given of a determination under subsection (2)

(8) The Secretary must give notice of a determination made under subsection (2) to the individual and the service providing the care to the child.

Notice to be given of a determination under subsection (3) or (4)

(9) The Secretary must give notice of a determination made under subsection (3) or (4) to the service providing the care to the child.

Content of notice

(10) The notice must state:

(a) the name of the child concerned; and

(b) the rate determined by the Secretary in respect of sessions of care provided by the service to the child; and

(c) that the claimant may apply for review of the determination in the manner set out in Part 5 of the Family Assistance Administration Act.

(11) The determination is not ineffective by reason only that any, or all, of the requirements of subsection (8), (9) or (10) are not complied with.

82 Certificate and determination to be made according to rules

(1) A certificate under section 76 is to be given in accordance with any rules in force under paragraph (3)(b).

(2) A determination under subsection 81(2), (3) or (4) is to be made in accordance with any rules in force under paragraph (3)(b).

(3) The Minister may, by legislative instrument:

(a) specify kinds of hardship for the purposes of subparagraph 76(1)(b)(ii) and paragraph 81(2)(c); and

(b) make rules relating to the giving of certificates under section 76 and the making of determinations under subsections 81(2), (3) and (4).

Subdivision CA—Special grandparent rate

82A Special grandparent rate

If a determination is in force under subsection 50T(1) of the Family Assistance Administration Act with the effect that an individual is eligible for the special grandparent rate for the child in respect of a session of care provided to the child by an approved child care service, the individual’s hourly rate of fee reductions, and of child care benefit by fee reduction, for the session is equal to 100% of the hourly rate charged by the service for the session.

Subdivision D—Care provided by registered carer

83 Rate of child care benefit for care provided by registered carer

(1) The hourly rate of child care benefit for care provided to a child by a registered carer is an amount per hour worked out in accordance with the formula:

where:

minimum hourly amount is $0.581.

schooling % is:

(a) 85% if the child is a school child; and

(b) 100% if the child is not a school child.

Section 84 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.

(2) To avoid doubt, the hourly rate may be applied to a part of an hour. That part of the hour attracts the appropriate proportion of the amount for a full hour.

84 Weekly limit on child care benefit for care provided by a registered carer

The total amount of child care benefit for care provided to a child by a registered carer or carers in a week is not to exceed the lesser of the following:

(a) the amount worked out as follows:

(b) the amount paid for the care.

Division 4A—Child care rebate

Subdivision AA—Child care rebate for a week

84AAA Amount of the child care rebate—for a week

If the Secretary calculates, under section 65EAAA of the Family Assistance Administration Act, the amount of child care rebate applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week, the amount is worked out as follows:

Method statement

Step 1. Work out the total amount of the individual’s approved child care fees for care provided for the child by the approved child care service in the week.

Step 2. Work out the total amount (if any) of so much of the fee reductions:

(a) calculated under subsection 50Z(1) of the Family Assistance Administration Act; or

(b) recalculated under subsection 50ZA(1) of that Act;

in respect of the individual and the child as are attributable to the care provided for the child by the approved child care service in the week.

Step 3. Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the individual is eligible to receive for the child that is attributable to the care provided for the child by the approved child care service in the week.

Step 4. Work out the lesser of the following amounts for the child:

(a) the amount worked out using the formula:

(b) the amount worked out by subtracting from the child care rebate limit for the income year in which the week began, the total of the child care rebate (if any) applicable in respect of the individual and the child for each earlier week that falls wholly in that income year (whether paid weekly or quarterly).

Step 5. The amount of child care rebate applicable in respect of the individual and the child for care provided for the child by the approved child care service in the week is:

(a) the step 4 amount reduced by the reduction percentage; or

(b) if the Secretary determines under section 84AAD that the step 4 amount is not to be reduced—the step 4 amount.

84AAB Component of formula—approved child care fees

General rule—approved child care fees for care provided for a child in a week

(1) For the purposes of section 84AAA, the amount of an individual’s approved child care fees for care provided for a child by an approved child care service in a week is the amount of fees for which:

(a) the individual; or

(b) the individual’s partner during the week;

is liable for the care. For this purpose, disregard the weekly limit of hours applicable to the individual in the week.

Special rule if the week is also a week for the individual’s partner for the child

(2) However, the individual’s approved child care fees for care provided for the child in the week do not include fees that the individual’s partner is liable to pay if:

(a) paragraphs 57EAA(1)(b) to (e) (as affected by subsections 57EAA(2) and (3)) are satisfied for the partner and the child for the week; or

(b) the week is a base week for the individual’s partner and the child under section 84AC (partner receiving child care rebate quarterly).

Disregard amounts passed on to reduce fees

(3) For the purposes of this section, disregard any amount passed on to the individual under section 219B or section 219EA of the Family Assistance Administration Act for the care.

84AAC Component of formula—reduction percentage

(1) For the purposes of section 84AAA, the reduction percentage is:

(a) 15%; or

(b) if the Secretary specifies a percentage in an instrument under subsection (2)—that percentage.

(2) The Secretary may, by legislative instrument, specify a percentage for the purposes of paragraph (1)(b).

84AAD Component of formula—Secretary determines that step 4 amount not to be reduced

(1) The Secretary may determine in writing that, for the purposes of step 5 of the method statement in section 84AAA as it applies in calculating the amount of child care rebate applicable in respect of an individual and a child specified in the determination, the step 4 amount is not to be reduced.

(2) A determination under subsection (1) must specify either:

(a) the week or weeks to which it is to apply; or

(b) that it is to apply to weeks beginning on or after a specified day.

The determination may apply to a week or weeks beginning before the determination is made.

(3) The Secretary may only make a determination under subsection (1) in respect of an individual and a child:

(a) if the amount of fee reduction calculated by the Secretary under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for sessions of care provided in a week to which the determination applies is a nil amount because the CCB % applicable to the individual is zero %; or

(b) in other circumstances of a kind determined by the Secretary, by legislative instrument.

Subdivision A—Child care rebate for a quarter

84AA Amount of the child care rebate—for a quarter

If the Secretary calculates, under subsection 65EAA(1) of the Family Assistance Administration Act, the amount of child care rebate applicable in respect of an individual and a child for a quarter in an income year, the amount is worked out as follows:

Method statement

Step 1. Work out the total amount of the individual’s approved child care fees for the child in each base week for the individual and the child in the quarter.

Step 2. Work out the total amount (if any) of so much of the fee reductions:

(a) calculated under subsection 50Z(1) of the Family Assistance Administration Act; or

(b) recalculated under subsection 50ZA(1) of that Act;

in respect of the individual and the child as are attributable to each base week in the quarter.

Step 3. Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the individual is eligible to receive for the child in each base week for the individual and the child in the quarter.

Step 4. Work out the lesser of the following amounts for the child:

(a) the amount worked out using the formula:

(b) the amount worked out by subtracting the total of the child care rebate (if any) applicable in respect of the individual and the child for each earlier quarter in the income year (whether paid weekly or quarterly from the child care rebate limit for the income year.

Step 5. The result is the amount of the individual’s child care rebate for the child for the quarter.

84AB Component of formula—approved child care fees

General rule—approved child care fees for a base week for an individual and a child

(1) For the purposes of section 84AA, the amount of an individual’s approved child care fees for a child in a base week for the individual and the child is the amount of fees for which:

(a) the individual; or

(b) the individual’s partner during the week;

is liable for care provided by an approved child care service or services for the child during the week. For this purpose, disregard the weekly limit of hours applicable to the individual in the week.

(2) However, the individual’s approved child care fees for the week do not include fees that the individual’s partner is liable to pay if:

(a) the base week is also a base week for the individual’s partner and the child; or

(b) paragraphs 57EAA(1)(b) to (e) (as affected by subsections 57EAA(2) and (3)) are satisfied for the partner and the child for the week (partner receiving child care rebate weekly).

Disregard amounts passed on to reduce fees

(3) For the purposes of this section, disregard any amount passed on to the individual under section 219B or section 219EA of the Family Assistance Administration Act.

84AC Component of formula—base week

For the purposes of section 84AA, a week is a base week for an individual for a child in a quarter if:

(a) all or part of the week falls within the quarter; and

(b) paragraphs 57EA(1)(b) to (e) (as affected by subsections 57EA(2) and (3)) are satisfied for the individual, the child and the week.

Subdivision B—Child care rebate for an income year

84A Amount of the child care rebate—for an income year

If a determination of entitlement for child care rebate under section 65EA or 65EB, or subsection 65EC(1), of the Family Assistance Administration Act is in force in respect of an income year (the rebate year) in respect of an individual for child care provided by one or more approved child care services to a child during the year, the amount of the rebate which the individual is entitled to be paid in respect of the child for the year is worked out as follows:

Method statement

Step 1. Work out the total amount of the individual’s approved child care fees for the child in each base week for the individual and the child in the rebate year.

Step 2. Work out the total amount (if any) of the individual’s entitlement to child care benefit for the care for the child in each base week for the individual and the child in the rebate year.

Step 4. Work out the lesser of the following amounts (the child rebate) for the child:

(a) the amount worked out using the formula:

(b) the child care rebate limit for the rebate year.

Step 5. The result is the amount of the individual’s child care rebate for the child for the rebate year.

84B Component of formula—approved child care fees

General rule—approved child care fees for a base week for an individual and a child

(1) For the purposes of section 84A, the amount of an individual’s approved child care fees for a child in a base week for the individual and the child is the amount of fees for which:

(a) the individual; or

(b) the individual’s partner during the week;

is liable for care provided by an approved child care service or services for the child during the week. Subject to subsection (2), it does not matter whether the individual is entitled to child care benefit for that care.

Special rule if the week is also a base week for the individual’s partner for the child

(2) However, if the base week is also:

(a) a base week for the individual’s partner and the child; or

(b) a base week, for the purposes of section 84DA, for the individual’s partner and the child;

the amount of the individual’s approved child care fees for the child in the base week is the amount of fees payable for care provided during the week that is covered by a determination mentioned in paragraph 84C(c) in respect of the individual and the child.

Disregard amounts passed on to reduce fees

(3) For the purposes of this section, disregard any amount passed on to the individual under section 219B or section 219EA of the Family Assistance Administration Act.

84C Component of formula—base week

For the purposes of section 84A, a week is a base week for an individual for a child in a rebate year if:

(a) all or part of the week falls within the rebate year; and

(b) care is provided by one or more approved child care services to the child during the week; and

(i) a determination under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care;

(ii) a determination under subsection 51C(1) of the Family Assistance Administration Act in relation to the individual and the care;

(iii) a determination under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care;

(iv) a determination under subsection 52G(1) of the Family Assistance Administration Act in relation to the individual and the care; and

(d) paragraph 57F(1)(c) (as affected by subsections 57F(2) and (3)) is satisfied for the week.

84D Component of formula—amount of the individual’s entitlement to child care benefit

The amount of an individual’s entitlement to child care benefit for the care of a child by one or more approved child care services in a base week for the individual and the child in a rebate year is:

(a) for an individual in respect of whom a determination of entitlement is made under section 51B of the Family Assistance Administration Act in respect of one or more sessions of care provided during that week—so much of the amount in which the individual is determined to be entitled to be paid child care benefit by fee reduction for the rebate year as is attributable to that week; and

(b) for an individual in respect of whom a determination is made under section 52E of the Family Assistance Administration Act for a past period—so much of the amount in which the individual is determined to be entitled to be paid child care benefit for the rebate year as is attributable to that week; and

(c) for an individual in respect of whom a determination is made under subsection 51C(1) or 52G(1) of the Family Assistance Administration Act—a nil amount, to the extent that the determination relates to the session or sessions of care provided during that week.

Subdivision BA—Child care rebate relating to child care benefit in substitution

84DA Amount of the child care rebate—relating to child care benefit in substitution

If a determination of entitlement for child care rebate under section 65ECA of the Family Assistance Administration Act is in force in respect of:

(a) a period (the entitlement period); and

(b) an individual (the substitute individual), and a deceased individual, for child care provided by one or more approved child care services to a child during that period;

the amount of the rebate which the substitute individual is entitled to be paid in respect of the child for that period is worked out as follows:

Method statement

Step 1. Work out the rebate periods. The entitlement period will be the rebate period if it is entirely within an income year. However, if the entitlement period is spread over 2 income years, the part of the entitlement period in each of those years will be a rebate period.

Step 2. Work out the total amount of the deceased individual’s approved child care fees for the child in each base week for the deceased individual and the child in each rebate period.

Step 3. Work out the amount (if any) of the substitute individual’s entitlement to child care benefit by single payment/in substitution for the care for the child in each base week for the deceased individual and the child in each rebate period.

Step 4. Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the deceased individual was eligible to receive for the child in each base week for the deceased individual and the child in each rebate period.

Step 5. Work out, for each rebate period, the lesser of the following amounts for the child:

(a) the amount worked out using the formula:

(b) the child care rebate limit for the income year that includes the rebate period.

Add the results if there are 2 rebate periods.

Step 6. The result is the amount of the substitute individual’s child care rebate for the child for the entitlement period.

84DB Component of formula—approved child care fees

General rule—approved child care fees for a base week for the deceased individual and a child

(1) For the purposes of section 84DA, the amount of the deceased individual’s approved child care fees for a child in a base week for the deceased individual and the child is the amount of fees for which:

(a) the deceased individual; or

(b) the deceased individual’s partner during the week;

is liable for care provided by an approved child care service or services for the child during the week. Subject to subsection (2), it does not matter whether there is any entitlement to child care benefit for that care.

Special rule if the week is also a base week for the deceased individual’s partner for the child

(2) However, if the base week is also:

(a) a base week for the deceased individual’s partner and the child; or

(b) a base week, for the purposes of section 84A, for the deceased individual’s partner and the child;

the amount of the deceased individual’s approved child care fees for the child in the base week is the amount of fees payable for care provided during the week that is covered by a determination mentioned in paragraph 84DC(c) in respect of the deceased individual and the child.

Disregard amounts passed on to reduce fees

(3) For the purposes of this section, disregard any amount passed on to the deceased individual under section 219B or section 219EA of the Family Assistance Administration Act.

84DC Component of formula—base week

For the purposes of section 84DA, a week is a base week for a deceased individual for a child in a rebate period if:

(a) all or part of the week falls within the rebate period; and

(b) care is provided by one or more approved child care services to the child during the week; and

(i) a determination under section 53D of the Family Assistance Administration Act that the substitute individual is entitled to be paid child care benefit by single payment/in substitution because of the death of the deceased individual; or

(ii) a determination under subsection 53E(1) of the Family Assistance Administration Act in relation to the substitute individual and the death of the deceased individual; and

(d) paragraph 57F(1A)(c) (as affected by subsections 57F(2) and (3)) is satisfied for the week.

84DD Component of formula—amount of the substitute individual’s entitlement to child care benefit

The amount of a substitute individual’s entitlement to child care benefit by single payment/in substitution for the care of a child in a base week for the deceased individual and the child in a rebate period is:

(a) for a substitute individual in respect of whom a determination is made under section 53D of the Family Assistance Administration Act because of the death of the deceased individual—so much of the amount in which the substitute individual is determined to be entitled to be paid child care benefit for the rebate period as is attributable to that week; and

(b) for a substitute individual in respect of whom a determination is made under subsection 53E(1) of that Act because of the death of the deceased individual—a nil amount, to the extent that the determination relates to the session or sessions of care provided during that week.

Subdivision C—Common components of each formula

84E Component of each formula—Jobs Education and Training (JET) Child Care fee assistance

For the purposes of sections 84AAA, 84AA, 84A and 84DA, Jobs Education and Training (JET) Child Care fee assistance, in relation to a week, means the payment of that name that is paid by the Commonwealth to the individual in respect of child care provided by one or more approved child care services to the child in the week.

Note: The individual may be a deceased individual (see step 4 of the method statement in section 84DA).

84F Component of each formula—child care rebate limit

For the purposes of sections 84AAA, 84AA, 84A and 84DA, the child care rebate limit is:

(ea) for each of the income years ending on 30 June 2012, 30 June 2013, 30 June 2014, 30 June 2015, 30 June 2016 and 30 June 2017—$7,500; and

(f) for a later income year—the indexed amount substituted under Schedule 4 on 1 July of that later income year for the child care rebate limit for the previous income year.

Division 4B—Rate of single income family supplement

84G Rate of single income family supplement

(1) An individual’s rate of single income family supplement is worked out in accordance with this section.

(2) For the purposes of this section:

(a) the main income earner is:

(i) if the individual is not a member of a couple—the individual; or

(ii) if the individual is a member of a couple—the member of the couple whose taxable income for the income year is the highest (or the individual if those taxable incomes are equal); and

(b) if the individual is a member of a couple—the low income earner is the member of the couple whose taxable income for the income year is the lowest (or the individual’s partner if those taxable incomes are equal).

Annual rate

(3) An individual’s annual rate of single income family supplement is nil if the main income earner’s taxable income for the income year (rounded down to the nearest dollar) is:

(a) $68,000 or less; or

(b) $150,000 or more.

(4) An individual’s annual rate of single income family supplement is worked out as follows if the main income earner’s taxable income for the income year (rounded down to the nearest dollar) is more than $68,000 and less than $150,000:

Method statement

Step 1. Work out the main income earner’s taxable income (rounded down to the nearest dollar).

Step 2. Reduce the amount at step 1 by $68,000.

Step 3. Multiply the amount worked out at step 2 by 0.025.

Step 4. If the amount at step 3 is less than or equal to $300, the provisional component is the amount at step 3.

Step 5. If the amount at step 3 is more than $300, the provisional component is:

(a) if the main income earner’s taxable income exceeds $80,000 and is less than or equal to $120,000—$300; or

(b) if the main income earner’s taxable income exceeds $120,000—$300 less $0.01 for each dollar of the excess.

Step 6. If the individual is not a member of a couple—the individual’s annual rate of single income family supplement is the provisional component.

Step 7. If the individual is a member of a couple—the individual’s annual rate of single income family supplement is the provisional component less any reduction under step 8.

Step 8. If the low income earner’s taxable income for the income year (rounded down to the nearest dollar) exceeds $16,000, the provisional component is reduced (but not below nil) by $0.15 for each dollar of the excess.

Daily rate

(5) The daily rate of single income family supplement is the annual rate divided by 365 and rounded up to the nearest cent.

84GA Sharing single income family supplement between members of a couple in a blended family

If the Secretary determines under section 57GC an individual’s percentage of the single income family supplement for qualifying children of the individual, the individual’s annual rate of single income family supplement is that percentage of the rate that would otherwise apply.

84GB Sharing single income family supplement between separated members of a couple for period before separation

If the Secretary determines under section 57GD an individual’s percentage of the single income family supplement for a qualifying child or children of the individual for a period, the individual’s annual rate of single income family supplement for that period is that percentage of the rate that would otherwise apply for the period.

Division 5—Indexation

85 Indexation of amounts

Schedule 4 provides for the indexation of certain amounts used in working out rates of family assistance.

Part 5—One‑off payment to families

86 When is an individual entitled to a one‑off payment to families?

(1) An individual (the entitled individual) is entitled to a one‑off payment to families if subsection (2), (3) or (4) applies to the individual.

(2) This subsection applies to the individual if:

(a) on 11 May 2004, a determination under subsection 16(2) of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

(b) the daily rate (the applicable section 16 rate) of family tax benefit that was determined in the determination and applicable to 11 May 2004 consisted of or included a Part A rate greater than nil.

(3) This subsection applies to the individual (the recipient) if the recipient has been paid one or more instalments of youth allowance in relation to which the following conditions are satisfied:

(a) the instalment was in respect of a period that included 11 May 2004;

(b) the instalment was of another individual who, on 11 May 2004, was under 18 years of age and was not independent (within the meaning of Part 3.5 of the Social Security Act 1991);

(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.

(4) This subsection applies to the individual if:

(a) neither of subsections (2) and (3) applies to the individual; and

(b) on 11 May 2004, a determination under section 17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

(c) the determination determined a daily rate of family tax benefit for the whole, or part, of the 2002‑03 income year that consisted of or included a Part A rate greater than nil.

The rate applicable to the last day in the 2002‑03 income year in relation to which the determination determined a daily rate as mentioned in paragraph (c) is the applicable section 17 rate.

87 In respect of what children is the payment payable?

Each of the following is an eligible child in relation to the entitled individual:

(a) if subsection 86(2) applies to the entitled individual (whether or not subsection 86(3) also applies)—each FTB child taken into account in determining the applicable section 16 rate;

(b) if subsection 86(3) applies to the entitled individual (whether or not subsection 86(2) also applies)—the other individual, or each other individual, referred to in paragraph 86(3)(b);

(c) if subsection 86(4) applies to the entitled individual—each FTB child taken into account in determining the applicable section 17 rate.

88 What is the amount of the payment?

Add together the amounts applicable under this section for each eligible child

(1) The amount of the one‑off payment to the entitled individual is worked out by adding together the amounts applicable under this section for each eligible child.

Amount is $600 unless another subsection applies

(2) Subject to this section, the amount applicable for an eligible child is $600.

Reduced amount if applicable section 16 or 17 rate took account of a subsection 59(1) percentage determination

(3) If the applicable section 16 rate, or the applicable section 17 rate, took account of a determination under subsection 59(1) of a particular percentage in relation to an eligible child covered by paragraph 87(a) or (c), the amount applicable for the eligible child is that percentage of $600.

Reduced amount if applicable section 16 or 17 rate took account of a section 28 percentage determination

(4) If the applicable section 16 rate, or the applicable section 17 rate, took account of a determination under section 28 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children)—the amount applicable for the eligible child, or for each of those eligible children, is:

(a) unless paragraph (b) applies—that percentage of $600; or

(b) if subsection (3) also applies in relation to the eligible child—that percentage of the amount worked out under subsection (3) for the eligible child.

Reduced amount if applicable section 17 rate took account of a section 29 percentage determination

(5) If the applicable section 17 rate took account of a determination under section 29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children)—the amount applicable for the eligible child, or for each of those eligible children, is:

(a) unless paragraph (b) applies—that percentage of $600; or

(b) if subsection (3) also applies in relation to the eligible child—that percentage of the amount worked out under subsection (3) for the eligible child.

Part 6—Economic security strategy payment to families

Division 1—Entitlements in respect of eligible children

89 When is an individual entitled to an economic security strategy payment to families?

(1) An individual (the entitled individual) is entitled to an economic security strategy payment to families if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the individual.

FTB category

(2) This subsection applies to the individual if:

(a) in relation to 14 October 2008, a determination under section 16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

(b) the rate (the applicable rate) of family tax benefit payable under the determination in relation to 14 October 2008 consisted of or included a Part A rate greater than nil worked out taking into account one or more FTB children.

(3) This subsection applies to the individual if:

(a) in relation to 14 October 2008, a determination under section 17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

(b) the determination was made as a result of a claim made in the 2008‑09, 2009‑10 or 2010‑11 income year; and

(c) if the claim was made in the 2008‑09 income year—the rate (the applicable rate) of family tax benefit payable under the determination in relation to 14 October 2008 consisted of or included a Part A rate greater than nil worked out taking into account one or more FTB children; and

(d) if the claim was made in the 2009‑10 or 2010‑11 income year:

(i) the individual has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same‑rate benefit periods in the 2008‑09 income year; and

(ii) the rate (the applicable rate) of family tax benefit that was payable under the determination after the individual satisfied those conditions, and that was payable in relation to 14 October 2008, consisted of or included a Part A rate greater than nil worked out taking into account one or more FTB children.

(4) This subsection applies to the individual if:

(a) in relation to 14 October 2008, a determination under section 18 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

(b) the determination was made as a result of a claim made in the 2008‑09 income year or a later income year; and

(c) the rate (the applicable rate) of family tax benefit payable under the determination in relation to 14 October 2008 consisted of or included a Part A rate greater than nil worked out taking into account one or more FTB children.

Youth allowance category

(5) This subsection applies to the individual (the recipient) if the recipient has been paid an instalment of youth allowance in relation to which the following conditions are satisfied:

(a) the instalment was in respect of a period that included 14 October 2008;

(b) the instalment was of another individual who, on 14 October 2008, was under 25 years of age and was not independent (within the meaning of Part 3.5 of the Social Security Act 1991);

(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 category

(6) This subsection applies to the individual 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 dependent student; and

(b) the instalment was in respect of a period that included 14 October 2008; and

(d) on 14 October 2008, the individual was a parent or guardian of the student; and

(e) the individual is either:

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

Education allowance category

(7) This subsection applies to the individual if:

(a) the whole or a part of an education allowance under section 3.2, 3.3, 3.4, 3.5 or 3.6A of the Veterans’ Children Education Scheme was paid in respect of a student; and

(b) the allowance was in respect of a period that included 14 October 2008; and

(d) on 14 October 2008, the individual was a parent or guardian of the student; and

(e) the individual is either:

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

(8) This subsection applies to the individual if:

(a) the whole or a part of an education allowance under section 3.2, 3.3, 3.4 or 3.5 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 14 October 2008; and

(d) on 14 October 2008, the individual was a parent or guardian of the student; and

(e) the individual is either:

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

90 In respect of what children is the payment payable?

Each of the following is an eligible child in relation to the entitled individual:

(a) if subsection 89(2) applies to the entitled individual—each FTB child taken into account in determining the applicable rate;

(b) if subsection 89(3) applies to the entitled individual—each FTB child taken into account in determining the applicable rate;

(c) if subsection 89(4) applies to the entitled individual—each FTB child taken into account in determining the applicable rate;

(d) if subsection 89(5) applies to the entitled individual—the other individual, or each other individual, covered by paragraph 89(5)(b);

(e) if subsection 89(6) applies to the entitled individual—the dependent student, or each dependent student, covered by paragraph 89(6)(a);

(f) if subsection 89(7) applies to the entitled individual—the student, or each student, covered by paragraph 89(7)(a);

(g) if subsection 89(8) applies to the entitled individual—the student, or each student, covered by paragraph 89(8)(a).

91 What is the amount of the payment?

Add together the amounts applicable under this section for each eligible child

(1) The amount of the economic security strategy payment to the entitled individual is worked out by adding together the amounts applicable under this section for each eligible child.

Amount is $1,000 unless another subsection applies

(2) Subject to this section, the amount applicable for an eligible child is $1,000.

Reduced amount if applicable rate took account of an individual’s shared care percentage

(3) If the applicable rate (see section 89) took account of a shared care percentage in relation to an eligible child covered by paragraph 90(a), (b) or (c), the amount applicable for the eligible child is that percentage of $1,000.

Reduced amount if applicable rate took account of a section 28 percentage determination

(4) If the applicable rate (see section 89) took account of a determination under section 28 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children)—the amount applicable for the eligible child, or for each of those eligible children, is:

(a) unless paragraph (b) applies—that percentage of $1,000; or

(b) if subsection (3) also applies in relation to the eligible child—that percentage of the amount worked out under subsection (3) for the eligible child.

Reduced amount if applicable rate took account of a section 29 percentage determination

(5) If the applicable rate (see section 89) took account of a determination under section 29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children)—the amount applicable for the eligible child, or for each of those eligible children, is:

(a) unless paragraph (b) applies—that percentage of $1,000; or

(b) if subsection (3) also applies in relation to the eligible child—that percentage of the amount worked out under subsection (3) for the eligible child.

Reduced amount for part of education allowance

(6) If:

(a) subsection 89(7) or (8) applies in circumstances where the entitled individual was paid a part (the applicable part) of the allowance concerned in relation to an eligible child; and

(b) another parent or guardian of the eligible child was paid a part of the allowance concerned;

the amount applicable for the eligible child is worked out as follows:

92 General rules

Overlapping categories

(1) If, at the time the Secretary determines whether an individual is entitled to an economic security strategy payment to families under this Division, 2 or more subsections of section 89 would otherwise apply to the individual in relation to an eligible child, then the first of those subsections applies to the individual in relation to that child and none of the others apply to the individual in relation to that child.

Note: For the purposes of this section, section 91 of this Act (amount of payment) and section 71J of the Family Assistance Administration Act (debts), it is necessary to know which subsection of section 89 of this Act applies to an individual.

More than one recipient per child in FTB category

(2) If an economic security strategy payment to families under this Division in relation to an eligible child is paid to an individual because subsection 89(2), (3) or (4) applied to the individual, then another individual can be paid an economic security strategy payment to families under this Division in relation to that child only if subsection 89(2), (3) or (4) applies to the other individual.

Only one recipient per child in youth allowance or ABSTUDY category

(3) If an economic security strategy payment to families under this Division in relation to an eligible child is paid to an individual because subsection 89(5) or (6) applied to the individual, then no other individual can be paid an economic security strategy payment to families under this Division in relation to that child.

More than one recipient per child in education allowance category

(4) If an economic security strategy payment to families under this Division in relation to an eligible child is paid to an individual because subsection 89(7) or (8) applied to the individual, then another individual can be paid an economic security strategy payment to families under this Division in relation to that child only if subsection 89(7) or (8) applies to the other individual.

One payment per individual per eligible child

(5) If an economic security strategy payment to families under this Division in relation to an eligible child is paid to an individual, no further economic security strategy payment to families under this Division in relation to that child can be paid to the individual.

Division 2—Other entitlements

93 When is an individual entitled to an economic security strategy payment to families?

(1) An individual (the entitled individual) is entitled to an economic security strategy payment to families if subsection (2), (3), (4) or (5) applies to the individual.

Youth allowance category

(2) This subsection applies to the individual if the individual has been paid an instalment of youth allowance in relation to which the following conditions are satisfied:

(a) the instalment was in respect of a period that included 14 October 2008;

(b) the instalment was of the individual who, on 14 October 2008, was under 25 years of age and was not independent (within the meaning of Part 3.5 of the Social Security Act 1991).

ABSTUDY category

(3) This subsection applies to the individual 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 dependent student; and

(b) the instalment was in respect of a period that included 14 October 2008; and

Education allowance category

(4) This subsection applies to the individual if:

(a) an education allowance under section 3.3, 3.5 or 3.6A of the Veterans’ Children Education Scheme was paid to the individual as a student; and

(b) the allowance was in respect of a period that included 14 October 2008; and

(5) This subsection applies to the individual if:

(a) an education allowance under section 3.3 or 3.5 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 14 October 2008; and

94 What is the amount of the payment?

The amount of the economic security strategy payment to the entitled individual is $1,000.

Part 7—Back to school bonus and single income family bonus

Division 1—Back to school bonus

Subdivision A—Entitlements in relation to eligible children

95 When is an individual entitled to a back to school bonus?

(1) An individual (the entitled individual) is entitled to a back to school bonus if subsection (2), (3) or (4) applies to the individual.

(2) This subsection applies to the individual if:

(a) in relation to 3 February 2009, a determination under section 16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

(b) the rate (the applicable rate) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009.

(3) This subsection applies to the individual if:

(a) in relation to 3 February 2009, a determination under section 17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

(b) the determination was made as a result of a claim made in the 2008‑09, 2009‑10 or 2010‑11 income year; and