Skip to main
Help and resources
Register
for My Account
Sign in
to My Account
Search
Australian Government
Federal Register of Legislation
Site navigation
Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island
Home
Acts
In force
Text
Details
Authorises
Downloads
All versions
Interactions
A New Tax System (Family Assistance) Act 1999
In force
Administered by
Department of Education
Department of Social Services
Superseded version
View latest version
Order print copy
Save this title to My Account
Set up an alert
C2004A00490
08 July 1999
-
30 June 2000
Legislation text
View document
Select value
Act
Filter active
Table of contents
Enter text to search the table of contents
Collapse
Part 1—Preliminary
1 Short title
2 Commencement
Collapse
Part 2—Interpretation
Collapse
Division 1—Definitions
3 Definitions
Collapse
Division 2—Immunisation rules
4 Minister’s power to make determinations for the purposes of the definition of immunised
5 Meaning of conscientious objection
6 Immunisation requirements
7 Minister may make determinations in relation to the immunisation requirements
Collapse
Division 3—Various interpretative provisions
8 Extended meaning of Australian resident—hardship and special circumstances
9 Session of care
10 Effect of absence of child from care of approved child care service
11 Minister may make determinations in relation to the absence of child from child care
12 Effect of absence of child from care of registered carer
13 School holidays
14 Meaning of satisfies the work/training/study test
15 Work/training/study test—recognised work or work related commitments
16 Work/training/study test—recognised training commitments
17 Work/training/study test—recognised study commitments
18 Meaning of school child
19 Maintenance income
Collapse
Division 4—Approved care organisations
20 Approval of organisations providing residential care services to young people
Collapse
Part 3—Eligibility for family assistance
Collapse
Division 1—Eligibility for family tax benefit
Collapse
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
22 When an individual is an FTB child of another individual
23 Effect of FTB child ceasing to be in individual’s care without consent
24 Effect of certain absences of FTB child etc. from Australia
25 Effect of FTB child being in individual’s care for less than 10% of a period
26 Only 1 member of a couple eligible for family tax benefit
27 Extension of meaning of FTB child in a blended family case
28 Eligibility for family tax benefit of members of a couple in a blended family
29 Eligibility for family tax benefit of separated members of a couple for period before separation
30 Only 1 individual eligible for family tax benefit at the same time
Collapse
Subdivision B—Eligibility of individuals for family tax benefit where death occurs
31 Continued eligibility for family tax benefit if an FTB child dies
32 Eligibility for a single amount of family tax benefit if an FTB child dies
33 Eligibility for family tax benefit if an eligible individual dies
Collapse
Subdivision C—Eligibility of approved care organisations for family tax benefit
34 When an approved care organisation is eligible for family tax benefit
35 When an approved care organisation is not eligible for family tax benefit
Collapse
Division 2—Eligibility for maternity allowance
Collapse
Subdivision A—Eligibility of individuals for maternity allowance in normal circumstances
36 When an individual is eligible for maternity allowance in normal circumstances
37 Only one individual eligible for maternity allowance in respect of a child
Collapse
Subdivision B—Eligibility of individuals for maternity allowance where death occurs
38 What happens if an individual eligible for maternity allowance dies
Collapse
Division 3—Eligibility for maternity immunisation allowance
Collapse
Subdivision A—Eligibility of individuals for maternity immunisation allowance in normal circumstances
39 When an individual is eligible for maternity immunisation allowance in normal circumstances
Collapse
Subdivision B—Eligibility of individuals for maternity immunisation allowance where death occurs
40 What happens if an individual eligible for maternity immunisation allowance dies
Collapse
Division 4—Eligibility for child care benefit
Collapse
Subdivision A—Eligibility for child care benefit by instalment for care provided by approved child care service in normal circumstances
41 When an individual is conditionally eligible for child care benefit by instalment to an approved child care service
42 When an individual is eligible for child care benefit by instalment to an approved child care service
Collapse
Subdivision B—Eligibility for child care benefit for past periods for care provided by approved child care service in normal circumstances
43 When an individual is eligible for child care benefit
44 Individual not eligible for child care benefit if service eligible under Subdivision C
Collapse
Subdivision C—Eligibility for child care benefit for care provided by approved child care service in special circumstances
45 When an approved child care service is eligible for child care benefit for an initial 13 week period
46 When an approved child care service is conditionally eligible for child care benefit by instalment
47 When an approved child care service is eligible for child care benefit by instalment
48 Minister’s determinations
Collapse
Subdivision D—Eligibility for child care benefit for past periods of care provided by registered carers
49 When an individual is eligible for child care benefit
Collapse
Subdivision E—Limitations on eligibility for child care benefit
50 No multiple eligibility for same care
51 Person not eligible for child care benefit if child in care under a welfare law or child in exempt class of children
52 When eligibility for child care benefit for care provided by an approved child care service is limited to 20 hours per week
53 Determinations for the purposes of section 52
54 When eligibility for child care benefit for care provided by an approved child care service limited to 50 hours per week
55 Determinations for the purposes of section 54
56 Rules about the making of determinations under sections 52 to 55
Collapse
Subdivision F—Eligibility for child care benefit where death occurs
57 Eligibility for child care benefit if an eligible individual dies
Collapse
Part 4—Rate of family assistance
Collapse
Division 1—Family tax benefit
58 Rate of family tax benefit
59 Secretary may make determination where individual is FTB child of 2 people who are not members of the same couple
60 Sharing family tax benefit between members of a couple in a blended family
61 Sharing family tax benefit between separated members of a couple for period before separation
62 Effect on individual’s rate of the individual’s absence from Australia
63 Effect on family tax benefit rate of FTB child’s absence from Australia
64 Calculation of rate of family tax benefit for death of FTB child
65 Calculation of single amount for death of FTB child
Collapse
Division 2—Maternity allowance
66 Amount of maternity allowance
Collapse
Division 3—Maternity immunisation allowance
67 Amount of maternity immunisation allowance
68 When the maternity immunisation allowance is shared
Collapse
Division 4—Child care benefit
Collapse
Subdivision A—Care provided by approved child care service
69 Application of Subdivision to parts of sessions of care
70 Rate of child care benefit for care provided by approved child care service
71 Rate of child care benefit in special circumstances
72 Weekly limit on benefit for care provided by approved child care service
Collapse
Subdivision B—Care provided by registered carer
73 Rate of child care benefit for care provided by registered carer
74 Weekly limit on benefit for care provided by registered carer
Collapse
Division 5—Indexation
75 Indexation of amounts used in rate calculations
Collapse
Schedule 1—Family Tax Benefit Rate Calculator
Collapse
Part 1—Overall rate calculation process
1 Overall rate calculation process
2 Higher income free area
Collapse
Part 2—Part A rate (Method 1)
Collapse
Division 1—Overall rate calculation process
3 Method of calculating Part A rate
4 Base rate
5 Family tax benefit advance to individual
6 Family tax benefit advance to partner
Collapse
Division 2—Standard rate
7 Standard rate
8 Base FTB child rate
9 FTB child rate—recipient of other periodic payments
10 Effect of maintenance rights
11 Sharing family tax benefit (determination under subsection 59(1))
Collapse
Division 3—Rent assistance
12 Rent assistance children
13 Eligibility for rent assistance
14 Rate of rent assistance
15 Annual rent
16 Rent paid by a member of a couple
Collapse
Division 4—Income test
17 Application of income test to pension and benefit recipients and their partners
18 Income test
19 Income free area
Collapse
Division 5—Maintenance income test
20 Effect of maintenance income on family tax benefit rate
21 Maintenance income of members of couple to be added
22 How to calculate an individual’s maintenance income free area
23 Only maintenance actually received taken into account in applying clause 22
24 Apportionment of capitalised maintenance income
Collapse
Part 3—Part A rate (Method 2)
Collapse
Division 1—Overall rate calculation process
25 Method of calculating Part A rate
Collapse
Division 2—Standard rate
26 Standard rate
27 Sharing family tax benefit (determination under subsection 59(1))
Collapse
Division 3—Income test
28 Income test
Collapse
Part 4—Part B rate
Collapse
Division 1—Overall rate calculation process
29 Method of calculating Part B rate
Collapse
Division 2—Standard rate
30 Standard rate
31 Sharing family tax benefit (determination under subsection 59(1))
Collapse
Division 3—Income test
32 Income test
33 Income free area
Collapse
Part 5—Common provisions
Collapse
Division 1—Large family supplement
34 Eligibility for large family supplement
35 Rate of large family supplement
Collapse
Division 2—Multiple birth allowance
36 Eligibility for multiple birth allowance
37 Rate of multiple birth allowance
38 Sharing multiple birth allowance between 2 people (determination under subsection 59(1))
Collapse
Schedule 2—Child care benefit rate calculator
Collapse
Part 1—Overall rate calculation process
1 Method of calculating rate of child care benefit
2 Adjustment percentage
3 Number of children in care of a particular kind
Collapse
Part 2—Standard hourly rate
4 Standard hourly rate—basic meaning
Collapse
Part 3—Multiple child %
5 Multiple child %
Collapse
Part 4—Taxable income %
6 Income thresholds
7 Method of calculating taxable income %
8 Taxable income % if adjusted taxable income exceeds lower income threshold and if neither individual nor partner on income support
9 Income threshold
10 Taper %
11 Maximum weekly benefit
12 Minimum taxable income %
Collapse
Schedule 3—Adjusted taxable income
1 Adjusted taxable income relevant to family tax benefit and child care benefit
2 Adjusted taxable income
3 Adjusted taxable income of members of couple
4 Adjusted fringe benefits total
5 Target foreign income
6 Net rental property loss
7 Tax free pension or benefit
8 Deductible child maintenance expenditure
Collapse
Schedule 4—Indexation and adjustment of amounts
Collapse
Part 1—Preliminary
1 Analysis of Schedule
2 Indexed and adjusted amounts
Collapse
Part 2—Indexation
3 CPI Indexation Table
4 Indexation of amounts
5 Indexation factor
6 Rounding off indexed amounts
Collapse
Part 3—Adjustment of other rates
7 Adjustment of FTB child rates
Collapse
Part 4—Transitional indexation provision
8 Transitional indexation of amounts used to calculate family assistance rates