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A New Tax System (Family Assistance) Act 1999

Authoritative Version
  • - C2013C00028
  • In force - Superseded Version
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Act No. 80 of 1999 as amended, taking into account amendments up to Social Security and Other Legislation Amendment (Further 2012 Budget and Other Measures) Act 2012
An Act to implement A New Tax System by providing assistance to families, and for related purposes
Administered by: Education, Employment and Workplace Relations; Families, Housing, Community Services and Indigenous Affairs
Registered 11 Jan 2013
Start Date 01 Jan 2013
End Date 27 Jun 2013
Table of contents.

A New Tax System (Family Assistance) Act 1999

Act No. 80 of 1999 as amended

This compilation was prepared on 1 January 2013
taking into account amendments up to Act No. 154 of 2012

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Parliamentary Counsel, Canberra

  

  

  


Contents

Part 1—Preliminary                                                                                                             1

1............ Short title [see Note 1]........................................................................ 1

2............ Commencement [see Note 1].............................................................. 1

Part 2—Interpretation                                                                                                        2

Division 1—Definitions                                                                                                2

3............ Definitions.......................................................................................... 2

3AA...... Meaning of receiving affected by suspension of certain schooling requirement payments       18

3A......... An individual may be in the care of 2 or more other individuals at the same time    19

3B......... Meaning of paid work and returns to paid work.............................. 19

3C......... Meaning of studying overseas full‑time............................................ 21

Division 2—Immunisation rules                                                                            22

4............ Minister’s power to make determinations for the purposes of the definition of immunised     22

5............ Meaning of conscientious objection.................................................. 22

6............ Immunisation requirements............................................................... 22

7............ Minister may make determinations in relation to the immunisation requirements     24

Division 3—Various interpretative provisions                                             25

8............ Extended meaning of Australian resident—hardship and special circumstances      25

9............ Session of care.................................................................................. 25

10.......... Effect of absence of child from care of approved child care service other than an approved occasional care service.......................................................................................................... 26

10A....... Effect of absence of child from care of approved child care service that is an approved occasional care service      28

11.......... Minister may make determinations in relation to the absence of child from child care              28

12.......... Effect of absence of child from care of registered carer..................... 28

13.......... School holidays................................................................................. 29

14.......... Meaning of satisfies the work/training/study test.............................. 29

15.......... Work/training/study test—recognised work or work related commitments              30

16.......... Work/training/study test—recognised training commitments............ 30

17.......... Work/training/study test—recognised study commitments............... 30

17A....... Activity requirements for claims for child care benefit for care provided by approved child care service 31

17B....... FTB activity test................................................................................ 32

18.......... Meaning of school child.................................................................... 34

19.......... Maintenance income.......................................................................... 34

Division 4—Approved care organisations                                                      36

20.......... Approval of organisations providing residential care services to young people       36

Part 3—Eligibility for family assistance                                                                 37

Division 1—Eligibility for family tax benefit                                                 37

Subdivision A—Eligibility of individuals for family tax benefit in normal circumstances       37

21.......... When an individual is eligible for family tax benefit in normal circumstances          37

22.......... When an individual is an FTB child of another individual................ 38

22A....... Exceptions to the operation of section 22.......................................... 39

22B....... Meaning of senior secondary school child....................................... 41

23.......... Effect of FTB child ceasing to be in individual’s care without consent 43

24.......... Effect of certain absences of FTB child etc. from Australia.............. 45

25.......... Effect of an individual’s percentage of care for a child being less than 35%            47

25A....... Regular care child for each day in care period................................... 47

26.......... Only 1 member of a couple eligible for family tax benefit................. 47

27.......... Extension of meaning of FTB or regular care child in a blended family case           47

28.......... Eligibility for family tax benefit of members of a couple in a blended family           48

29.......... Eligibility for family tax benefit of separated members of a couple for period before separation              49

Subdivision B—Eligibility of individuals for family tax benefit where death occurs  49

31.......... Continued eligibility for family tax benefit if an FTB or regular care child dies       49

32.......... Eligibility for a single amount of family tax benefit if an FTB or regular care child dies          51

33.......... Eligibility for family tax benefit if an eligible individual dies............ 52

Subdivision C—Eligibility of approved care organisations for family tax benefit      53

34.......... When an approved care organisation is eligible for family tax benefit 53

35.......... When an approved care organisation is not eligible for family tax benefit                54

Subdivision D—Determination of percentage of care                                    56

35A....... Determination of percentage of care—child is not in the adult’s care 56

35B....... Determination of percentage of care—child is in the adult’s care...... 57

35C....... Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with              58

35D....... Percentage of care if action taken to make a new care arrangement in relation to a child          59

35E........ Application of sections 35C and 35D in relation to claims for family tax benefit for a past period          60

35F........ Sections 35C and 35D do not apply in certain circumstances........... 61

35G....... Percentage of care if claim is made for payment of family tax benefit because of the death of a child      62

35H....... When an individual has reduced care of a child................................ 62

35J........ Working out actual care, and extent of care, of a child...................... 62

35K....... Days to which the percentage of care applies if sections 35C and 35D did not apply in relation to an individual etc........................................................................................................... 63

35L........ Days to which the percentage of care applies if section 35C or 35D applied in relation to an individual  64

35M...... Rounding of a percentage of care...................................................... 65

35N....... Guidelines about the making of determinations................................. 65

Subdivision E—Revocation of determination of percentage of care         66

35P........ Determination must be revoked if there is a change to the individual’s shared care percentage etc.          66

35Q....... Secretary may revoke a determination of an individual’s percentage of care            67

35R....... Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period          68

35S........ Guidelines about the revocation of determinations............................ 68

Subdivision F—Percentages of care determined under the child support law                68

35T........ Percentages of care determined under the child support law that apply for family assistance purposes    68

35U....... Reviews of percentages of care under child support law apply for family assistance purposes                69

Division 1A—Eligibility for schoolkids bonus                                               72

Subdivision A—Eligibility for schoolkids bonus in respect of eligible children            72

35UA.... When an individual is eligible for schoolkids bonus in respect of a child—general 72

35UB.... Relevant schoolkids bonus child....................................................... 77

35UC.... When an individual is eligible for schoolkids bonus in respect of a child—school leaver        78

35UD.... Children in respect of whom schoolkids bonus is payable................ 78

Subdivision B—Other eligibility for schoolkids bonus                                  81

35UE..... When an individual is eligible for schoolkids bonus—general.......... 81

35UF..... When an individual is eligible for schoolkids bonus—school leaver 86

35UG.... Eligibility if death occurs................................................................... 86

Subdivision C—General rules                                                                               87

35UH.... General rules..................................................................................... 87

35UI...... Secondary study test......................................................................... 87

Division 2—Eligibility for baby bonus                                                               89

Subdivision A—Eligibility of individuals for baby bonus in normal circumstances    89

36.......... When an individual is eligible for baby bonus in normal circumstances.. 89

36A....... Effect of favourable review of payability determinations etc. for parental leave pay 95

37.......... Generally only one individual eligible for baby bonus in respect of a child              96

Subdivision B—Eligibility of individuals for baby bonus where death occurs              97

38.......... What happens if an individual eligible for baby bonus dies.............. 97

Division 4Eligibility for child care benefit                                                  99

41.......... Overview of Division....................................................................... 99

Subdivision AEligibility of an individual for child care benefit by fee reduction for care provided by an approved child care service                                                                        99

42.......... When an individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service........................................................................................ 99

43.......... When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service........................................................................................................ 101

Subdivision BEligibility of an individual for child care benefit for a past period for care provided by an approved child care service                                                   102

44.......... When an individual is eligible for child care benefit for a past period for care provided by an approved child care service........................................................................................................ 102

Subdivision CEligibility of an individual for child care benefit for a past period for care provided by a registered carer                                                                                             103

45.......... When an individual is eligible for child care benefit for a past period for care provided by a registered carer          103

Subdivision D—Eligibility of an individual for child care benefit by single payment/in substitution because of the death of another individual                                                    105

46.......... Eligibility for child care benefit if a conditionally eligible or eligible individual dies                105

Subdivision EEligibility of an approved child care service for child care benefit by fee reduction for care provided by the service to a child at risk                            107

47.......... When an approved child care service is eligible for child care benefit by fee reduction for care provided to a child at risk........................................................................................................ 107

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  107

48.......... No multiple eligibility for same care................................................ 107

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.............................................................................. 108

50.......... Person not eligible for child care benefit while an approved child care service’s approval is suspended  109

51.......... Approved child care service not eligible for care provided to a child at risk if Minister so determines     109

Subdivision G—Limitations on eligibility for child care benefit for care provided by an approved child care service relating to hours                                                                        109

52.......... Limit on eligibility for child care benefit relating to hours............... 109

53.......... Weekly limit of hours...................................................................... 111

54.......... Circumstances when a limit of 50 hours applies............................. 112

55.......... Circumstances when a limit of more than 50 hours applies............. 116

56.......... Circumstances when 24 hour care limit applies............................... 119

57.......... Secretary’s determination of sole provider...................................... 122

57A....... Minister to determine which hours in sessions of care are to count towards the limits             123

57B....... Minister may determine rules.......................................................... 123

57C....... Certificates to be given and decisions and determinations to be made in accordance with rules               124

57E........ Meaning of work/disability test....................................................... 124

Division 5—Eligibility for child care rebate                                                 125

57EAA.. Eligibility for child care rebate—for a week.................................... 125

57EA..... Eligibility for child care rebate—for a quarter................................. 126

57F........ Eligibility for child care rebate—for an income year or a period..... 128

Division 6—Eligibility for single income family supplement                131

Subdivision A—Eligibility of individuals for single income family supplement in normal circumstances           131

57G....... When an individual is eligible for single income family supplement in normal circumstances 131

57GA.... Only one member of a couple eligible for single income family supplement            133

57GB.... Extension of meaning of qualifying child in a blended family case. 133

57GC.... Eligibility for single income family supplement of members of a couple in a blended family   134

57GD.... Eligibility for single income family supplement of separated members of a couple for period before separation     135

Subdivision B—Eligibility of individuals for single income family supplement where death occurs      135

57GE..... Continued eligibility for single income family supplement if a qualifying child dies                135

57GF..... Eligibility for a single amount of single income family supplement if a qualifying child dies   136

57GG.... Eligibility for single income family supplement if an eligible individual dies           137

Part 4—Rate of family assistance                                                                             139

Division 1—Family tax benefit                                                                            139

58.......... Rate of family tax benefit................................................................ 139

58A....... Election to receive clean energy supplements quarterly................... 140

59.......... Shared care percentages where individual is FTB child of more than one person who are not members of the same couple.............................................................................................. 141

59A....... Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple.............................................................................................. 141

60.......... Sharing family tax benefit between members of a couple in a blended family          142

61.......... Sharing family tax benefit between separated members of a couple for period before separation             142

61A....... FTB Part A supplement to be disregarded unless health check requirement satisfied               142

61B....... FTB Part A supplement to be disregarded unless immunisation requirements satisfied           145

62.......... Effect on individual’s rate of the individual’s absence from Australia 146

63.......... Effect on family tax benefit rate of FTB child’s absence from Australia  148

63AA.... Regular care child’s absence from Australia—meaning of absent overseas regular care child               150

63A....... Secretary may extend 6 week period of absence from Australia..... 151

64.......... Calculation of rate of family tax benefit for death of FTB or regular care child        153

65.......... Calculation of single amount for death of FTB or regular care child 153

Division 1A—Schoolkids bonus                                                                           156

65A....... Primary school amount and secondary school amount.................... 156

65B....... Amount of schoolkids bonus—general rule for individuals eligible in relation to a child         156

65C....... Amount of schoolkids bonus—individuals eligible in relation to education allowance            160

65D....... Amount of schoolkids bonus—individuals eligible in relation to school leavers      161

65E........ Amount of schoolkids bonus—individuals eligible under subsection 35UE(1), (2) or (3)      162

65EA..... Amount of schoolkids bonus—individuals eligible under subsection 35UE(4) or (5)             163

65EB..... Amount of schoolkids bonus—individuals eligible under section 35UF 163

65F........ Amount of schoolkids bonus—individuals eligible under section 35UG 164

Division 2—Baby bonus                                                                                          165

66.......... Amount of baby bonus................................................................... 165

66A....... Amount of baby bonus to take into account parental leave pay of others 165

Division 4—Child care benefit                                                                             166

Subdivision A—Overview of Division                                                              166

69.......... Overview of Division..................................................................... 166

Subdivision B—General provisions relating to rate of fee reductions and child care benefit for care provided by an approved child care service                                                   167

70.......... Application of Subdivision to parts of sessions of care.................. 167

71.......... Weekly limit on child care benefit for care provided by an approved child care service           167

72.......... Weekly limit on rate of fee reductions while individual is conditionally eligible for care provided by an approved child care service...................................................................................... 168

73.......... Rate of fee reductions or child care benefit—individual conditionally eligible or eligible under section 43              168

74.......... Rate of child care benefit—individual eligible under
section 44........................................................................................ 170

75.......... Rate of child care benefit—approved child care service if child at risk 170

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                         170

76.......... Fee reductions or child care benefit rate certified by an approved child care service 170

77.......... Limitation on service giving certificates for child at risk—13 weeks only                171

78.......... Limitation on service giving certificates for individual in hardship—13 weeks only                172

79.......... Limitation on service giving certificates—reporting period limit..... 172

80.......... Limitation on service giving certificates for individuals on grounds of hardship—Secretary imposes limit             173

81.......... Fee reductions or child care benefit rate determined by the Secretary 174

82.......... Certificate and determination to be made according to rules............ 177

Subdivision CA—Special grandparent rate                                                    178

82A....... Special grandparent rate.................................................................. 178

Subdivision DCare provided by registered carer                                      178

83.......... Rate of child care benefit for care provided by registered carer....... 178

84.......... Weekly limit on child care benefit for care provided by a registered carer                178

Division 4A—Child care rebate                                                                          180

Subdivision AA—Child care rebate for a week                                              180

84AAA. Amount of the child care rebate—for a week.................................. 180

84AAB. Component of formula—approved child care fees......................... 181

84AAC. Component of formula—reduction percentage................................ 182

84AAD. Component of formula—Secretary determines that step 4 amount not to be reduced               182

Subdivision A—Child care rebate for a quarter                                            183

84AA.... Amount of the child care rebate—for a quarter............................... 183

84AB.... Component of formula—approved child care fees......................... 184

84AC.... Component of formula—base week................................................ 185

Subdivision B—Child care rebate for an income year                                 185

84A....... Amount of the child care rebate—for an income year..................... 185

84B....... Component of formula—approved child care fees......................... 186

84C....... Component of formula—base week................................................ 187

84D....... Component of formula—amount of the individual’s entitlement to child care benefit              188

Subdivision BA—Child care rebate relating to child care benefit in substitution         188

84DA.... Amount of the child care rebate—relating to child care benefit in substitution         188

84DB.... Component of formula—approved child care fees......................... 190

84DC.... Component of formula—base week................................................ 191

84DD.... Component of formula—amount of the substitute individual’s entitlement to child care benefit              191

Subdivision C—Common components of each formula                              192

84A....... Component of each formula—Jobs Education and Training (JET) Child Care fee assistance                192

84F........ Component of each formula—child care rebate limit..................... 192

Division 4B—Rate of single income family supplement                         193

84G....... Rate of single income family supplement........................................ 193

84GA.... Sharing single income family supplement between members of a couple in a blended family  194

84GB.... Sharing single income family supplement between separated members of a couple for period before separation    195

Division 5—Indexation                                                                                            196

85.......... Indexation of amounts..................................................................... 196

Part 5—One‑off payment to families                                                                     197

86.......... When is an individual entitled to a one‑off payment to families?..... 197

87.......... In respect of what children is the payment payable?........................ 198

88.......... What is the amount of the payment?................................................ 198

Part 6—Economic security strategy payment to families                          200

Division 1—Entitlements in respect of eligible children                         200

89.......... When is an individual entitled to an economic security strategy payment to families?              200

90.......... In respect of what children is the payment payable?........................ 203

91.......... What is the amount of the payment?................................................ 204

92.......... General rules................................................................................... 205

Division 2—Other entitlements                                                                           207

93.......... When is an individual entitled to an economic security strategy payment to families?              207

94.......... What is the amount of the payment?................................................ 208

Part 7—Back to school bonus and single income family bonus             209

Division 1—Back to school bonus                                                                      209

Subdivision A—Entitlements in relation to eligible children                      209

95.......... When is an individual entitled to a back to school bonus?............... 209

96.......... In respect of what children is the bonus payable?........................... 210

97.......... What is the amount of the bonus?................................................... 211

Subdivision B—Other entitlements                                                                    212

98.......... When is an individual entitled to a back to school bonus?............... 212

99.......... What is the amount of the bonus?................................................... 212

Subdivision C—General rules                                                                             212

100........ General rules................................................................................... 212

Division 2—Single income family bonus                                                         213

101........ When is an individual entitled to a single income family bonus?..... 213

102........ What is the amount of the bonus?................................................... 214

Part 7A—ETR payment                                                                                                216

Division 1—Entitlements in respect of eligible children                         216

102A..... When is an individual entitled to an ETR payment in respect of a child?  216

102B..... In respect of what children is the payment payable?........................ 219

102C..... What is the amount of the payment?................................................ 219

Division 2—Other entitlements                                                                           221

Subdivision A—Entitlement in normal circumstances                                 221

102D..... When is an individual entitled to an ETR payment?........................ 221

102E...... What is the amount of the payment?................................................ 222

Subdivision B—Entitlement where death occurs                                           223

102F...... Entitlement where death occurs....................................................... 223

102G..... What is the amount of the payment?................................................ 223

Division 3—General                                                                                                  224

102H..... General rules................................................................................... 224

Part 8—Clean energy advances                                                                                225

Division 1—Entitlement to clean energy advances                                   225

103........ Entitlement in normal circumstances............................................... 225

104........ Entitlement where death occurs....................................................... 227

Division 2—Amount of clean energy advance                                            228

105........ Amount of advance where entitlement under section 103............... 228

106........ Clean energy daily rate.................................................................... 230

107........ Amount of advance where entitlement under section 104............... 232

Division 3—Top‑up payments of clean energy advance                        233

108........ Top‑up payments of clean energy advance...................................... 233

Division 4—General rules                                                                                      236

109........ General rules................................................................................... 236

Schedule 1—Family tax benefit rate calculator                                               237

Part 1—Overall rate calculation process                                                              237

1............ Overall rate calculation process....................................................... 237

2............ Higher income free area.................................................................. 238

Part 2—Part A rate (Method 1)                                                                                239

Division 1—Overall rate calculation process                                              239

3............ Method of calculating Part A rate.................................................... 239

4............ Base rate.......................................................................................... 240

5............ Family tax benefit advance to individual......................................... 240

6............ Components of Part A rates under this Part.................................... 241

Division 2—Standard rate                                                                                     242

7............ Standard rate................................................................................... 242

8............ Base FTB child rate......................................................................... 242

9............ FTB child rate—recipient of other periodic payments..................... 242

10.......... Effect of certain maintenance rights................................................. 243

11.......... Sharing family tax benefit (shared care percentages)....................... 243

Division 5—Maintenance income test                                                              244

Subdivision A—Maintenance income test                                                        244

19A....... Extended meaning of receiving maintenance income....................... 244

19AA.... References to applying for maintenance income.............................. 244

19B....... Application of maintenance income test to certain pension and benefit recipients and their partners        244

20.......... Effect of maintenance income on family tax benefit rate.................. 245

20A....... Annualised amount of maintenance income.................................... 246

20B....... Working out amounts of child maintenance using notional assessments  250

20C....... Working out amounts of child maintenance in relation to lump sum payments        253

20D....... Working out amounts of child maintenance for administrative assessments privately collected               254

21.......... Maintenance income of members of couple to be added................. 254

22.......... How to calculate an individual’s maintenance income free
area.................................................................................................. 254

23.......... Only maintenance actually received taken into account in applying clause 22          255

24.......... Apportionment of capitalised maintenance income.......................... 255

Subdivision B—Maintenance income credit balances                                  258

24A....... Maintenance income credit balances................................................ 258

24B....... Accruals to a maintenance income credit balance............................ 259

24C....... Amount of accrual to a maintenance income credit balance............. 259

24D....... Global maintenance entitlement of an eligible person...................... 262

24E........ Depletions from a maintenance income credit balance..................... 264

24EA..... Amounts due under notional assessments....................................... 264

Subdivision C—Maintenance income ceiling for Method 1                        265

24F........ Subdivision not always to apply..................................................... 265

24G....... Overall method for working out maintenance income ceiling for Method 1             265

24H....... How to work out an individual’s above base standard amount....... 266

24HA.... How to work out an individual’s above base clean energy supplement amount       266

24J........ How to work out an individual’s RA (rent assistance) amount....... 267

24K....... How to work out an individual’s MIFA (maintenance income free area) amount    268

24L........ How to work out an individual’s maintenance income ceiling........ 269

Subdivision D—Maintenance income ceiling for purposes of comparison for Method 2           269

24M...... Subdivision not always to apply..................................................... 269

24N....... Overall method for working out maintenance income ceiling for purposes of comparison for Method 2                269

24P........ How to work out an individual’s standard amount......................... 270

24Q....... How to work out an individual’s LFS (large family supplement) amount                270

24R....... How to work out an individual’s supplement amount..................... 271

24RA.... How to work out an individual’s clean energy supplement amount 272

24S........ How to work out an individual’s maintenance income ceiling........ 272

Part 3—Part A rate (Method 2)                                                                                273

Division 1—Overall rate calculation process                                              273

25.......... Method of calculating Part A rate.................................................... 273

25A....... Family tax benefit advance to individual......................................... 274

25B....... Components of Part A rates under this Part.................................... 274

Division 2—Standard rate                                                                                     275

26.......... Standard rate................................................................................... 275

27.......... Sharing family tax benefit (shared care percentages)....................... 275

Division 3—Income test                                                                                           276

28.......... Income test...................................................................................... 276

Part 3A—Part A rate (Method 3)                                                                            277

28A....... Method of calculating Part A rate.................................................... 277

Part 4—Part B rate                                                                                                           278

Division 1—Overall rate calculation process                                              278

Subdivision AA—When Part B rate is nil                                                        278

28B....... Adjusted taxable income exceeding $150,000................................. 278

28C....... Paid parental leave........................................................................... 278

Subdivision A—General method of calculating Part B rate                       278

29.......... General method of calculating Part B rate....................................... 278

Subdivision B—Method of calculating Part B rate for those who return to paid work after the birth of a child etc.                                                                                                       280

29A....... Method of calculating Part B rate for those who return to paid work after the birth of a child etc.           280

29B....... Conditions to be met in respect of an FTB child............................. 281

29C....... Conditions to be met in respect of a day.......................................... 283

Division 2—Standard rate                                                                                     284

30.......... Standard rate................................................................................... 284

31.......... Sharing family tax benefit (shared care percentages)....................... 284

Division 2A—FTB Part B supplement                                                             286

31A....... Rate of FTB Part B supplement...................................................... 286

Division 2B—Clean energy supplement (Part B)                                       287

31B....... Clean energy supplement (Part B)................................................... 287

31C....... Sharing family tax benefit (shared care percentages)....................... 288

Division 3—Income test                                                                                           289

32.......... Income test...................................................................................... 289

33.......... Income free area.............................................................................. 289

Part 5—Common provisions                                                                                       290

Division 1—Large family supplement                                                              290

34.......... Eligibility for large family supplement............................................ 290

35.......... Rate of large family supplement...................................................... 290

Division 2—Multiple birth allowance                                                               291

36.......... Eligibility for multiple birth allowance............................................ 291

37.......... Rate of multiple birth allowance...................................................... 291

38.......... Sharing multiple birth allowance (determinations under section 59A) 291

Division 2A—FTB Part A supplement                                                             292

38A....... Rate of FTB Part A supplement...................................................... 292

Division 2AA—Clean energy supplement (Part A)                                  293

Subdivision A—Clean energy supplement (Part A—Method 1)                 293

38AA.... Clean energy supplement (Part A—Method 1)............................... 293

38AB.... Base FTB clean energy child amount.............................................. 294

38AC.... FTB clean energy child amount—recipient of other periodic payments 294

38AD.... Effect of certain maintenance rights................................................. 295

38AE..... Sharing family tax benefit (shared care percentages)....................... 295

Subdivision B—Clean energy supplement (Part A—Method 2)                 295

38AF..... Clean energy supplement (Part A—Method 2)............................... 295

38AG.... Sharing family tax benefit (shared care percentages)....................... 296

Division 2B—Rent assistance                                                                               297

Subdivision A—Rent assistance                                                                          297

38B....... Rent assistance children.................................................................. 297

38C....... Eligibility for rent assistance........................................................... 297

38D....... Rate of rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer........................................................................................................ 299

38E........ Rate of rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children........................................................................................... 301

38F........ Annual rent..................................................................................... 302

38G....... Rent paid by a member of a couple................................................. 302

38H....... Rent paid by a member of an illness separated, respite care or temporarily separated couple   302

Subdivision B—Offsetting for duplicate rent assistance                              303

38J........ Offsetting for duplicate rent assistance under family assistance and social security law           303

38K....... Offsetting for duplicate rent assistance under family assistance and veterans’ entitlements law               305

Division 2C—Income test                                                                                       308

38L........ Application of income test to pension and benefit recipients and their partners        308

38M...... Income test...................................................................................... 308

38N....... Income free area.............................................................................. 308

Division 3—Certain recipients of pensions under the Veterans’ Entitlements Act          309

39.......... Rate of benefit for certain recipients of pensions under the Veterans’ Entitlements Act           309

Division 4—Reduction for family tax benefit advance                           314

40.......... Reduction for family tax benefit advance........................................ 314

41.......... Standard reduction.......................................................................... 315

42.......... Secretary determines shorter repayment period............................... 315

43.......... Part A rate insufficient to cover reduction—single family tax benefit advance         316

44.......... Part A rate insufficient to cover reduction—multiple family tax benefit advances    316

45.......... Part A rate insufficient to cover reduction—discretion to create FTB advance debt 318

46.......... Changing the repayment period—individual requests shorter period 318

47.......... Changing the repayment period—individual requests longer period 319

48.......... Changing the repayment period—recalculation of amount of unrepaid family tax benefit advance          320

49.......... Suspension of repayment period..................................................... 321

50.......... Repayment of family tax benefit advance by another method.......... 322

51.......... Recalculation of amount of unrepaid family tax benefit advance..... 322

Schedule 2—Child care benefit rate calculator                                               324

Part 1—Overall rate calculation process                                                              324

1............ Method of calculating rate of child care benefit............................... 324

2............ Adjustment percentage.................................................................... 324

3............ Number of children in care of a particular kind............................... 326

Part 2—Standard hourly rate                                                                                    328

4............ Standard hourly rate—basic meaning.............................................. 328

Part 3—Multiple child %                                                                                              330

5............ Multiple child %.............................................................................. 330

Part 4—Taxable income %                                                                                          331

6............ Income thresholds........................................................................... 331

7............ Method of calculating taxable income %......................................... 331

8............ Taxable income % if adjusted taxable income exceeds lower income threshold and if neither individual nor partner on income support................................................................................ 331

8A......... Special provision for certain recipients of pensions under the Veterans’ Entitlements Act       332

9............ Income threshold............................................................................. 335

10.......... Taper %........................................................................................... 335

11.......... Maximum weekly benefit................................................................ 336

Schedule 3—Adjusted taxable income                                                                  338

1............ Adjusted taxable income relevant to family tax benefit and child care benefit           338

2............ Adjusted taxable income................................................................. 338

3............ Adjusted taxable income of members of couple.............................. 339

3A......... Working out adjusted taxable income in certain cases where individuals cease to be members of a couple              339

4............ Adjusted fringe benefits total.......................................................... 340

5............ Target foreign income..................................................................... 341

7............ Tax free pension or benefit.............................................................. 342

8............ Deductible child maintenance expenditure....................................... 343

Schedule 4—Indexation and adjustment of amounts                                  346

Part 1—Preliminary                                                                                                         346

1............ Analysis of Schedule...................................................................... 346

2............ Indexed and adjusted amounts........................................................ 346

Part 2—Indexation                                                                                                            351

3............ CPI Indexation Table...................................................................... 351

3A......... One‑off 6‑month indexation of FTB gross supplement amount (B) for 2005‑2006 income year             363

4............ Indexation of amounts..................................................................... 363

5............ Indexation factor............................................................................. 364

6............ Rounding off indexed amounts....................................................... 365

7............ Indexation of certain clean energy amounts..................................... 365

Part 4—Transitional indexation provisions                                                       367

9............ Adjustment of amounts following 10% increase to maximum rent assistance amounts           367

10.......... Adjustment of indexation factor for certain amounts on and after 1 July 2013         369

11.......... Adjustment of indexation factor for certain amounts on and after 1 July 2014         370

Notes                                                                                                                                           373


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

Part 1Preliminary

  

1  Short title [see Note 1]

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

2  Commencement [see Note 1]

             (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;

                     (c)  section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) 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 2Interpretation

Division 1Definitions

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.

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.

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.

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

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.

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

                     (c)  each subsequent 1 January; 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

                     (c)  any of the following orders relating to the child:

                              (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.

conscientious objection, in relation to the immunisation of a child, has the meaning given by section 5.

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.

exempt from the FTB activity test: an individual is exempt from the FTB activity test in the circumstances mentioned in subsection 17B(2).

family assistance means:

                     (a)  family tax benefit; or

                     (b)  baby bonus; 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

                     (c)  a State child order registered under section 70D 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.

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

                     (c)  in relation to baby bonus—has the meaning given in Subdivision A of Division 1 of Part 3 but, in applying Subdivision D of that Division to baby bonus, 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 baby bonus; 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.

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

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

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 carer, in relation to a child who is an FTB child of an individual and is also an FTB child of another individual who is not the individual’s partner, has the meaning given by subsection 36(8).

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 in section 46A of the Health Insurance Act 1973.

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 FTB activity test: an individual satisfies the FTB activity test in the circumstances mentioned in subsection 17B(1).

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).

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 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

                     (c)  whose heart has not beaten since delivery.

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;

                     (c)  clause 7 of Schedule 2 to this Act.

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

                     (a)  a social security pension;

                     (b)  a social security benefit;

                     (c)  a service pension;

                     (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

                     (c)  the Secretary is notified in writing that the individual returned to paid work during that year:

                              (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:

                              (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 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 2Immunisation 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.

5  Meaning of conscientious objection

                   An individual has a conscientious objection to a child being immunised if the individual’s objection is based on a personal, philosophical, religious or medical belief involving a conviction that vaccination under the latest edition of the standard vaccination schedule should not take place.

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.

Conscientious objection

             (3)  The child meets the immunisation requirements if a recognised immunisation provider has certified in writing that he or she has discussed with the adult the benefits and risks of immunising the child and the adult has declared in writing that he or she has a conscientious objection to the child being immunised.

             (4)  The child meets the immunisation requirements if:

                     (a)  the child is an FTB child, or a regular care child, of another individual (whether or not the child is also an FTB child, or a regular care child, of the adult); and

                     (b)  a recognised immunisation provider has certified in writing that he or she has discussed with the other individual the benefits and risks of immunising the child and the other individual has declared in writing that he or she has a conscientious objection to the child being immunised.

Medical contraindication

             (5)  The child meets the immunisation requirements if a recognised immunisation provider has certified in writing that the immunisation of the child would be medically contraindicated under the specifications set out in the Australian Immunisation Handbook.

Natural immunity

             (6)  The child meets the immunisation requirements if a medical 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.

Child is in an exempt class of children

             (7)  The child meets the immunisation requirements if the child is in a class exempted from the requirement to be immunised by a determination under subsection 7(1).

Other circumstances

             (8)  The child meets the immunisation requirements if a determination in force under subsection 7(2) provides that the child meets the immunisation requirements.

7  Minister may make determinations in relation to the immunisation requirements

Exemption from immunisation requirements

             (1)  The Minister may, by legislative instrument, determine that children included in a specified class are exempt from the requirement to be immunised.

Meeting the immunisation requirements

             (2)  The Minister may, by legislative instrument, determine that children included in a specified class meet the immunisation requirements in circumstances specified in the determination.


 

Division 3Various 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

                     (c)  one of the following applies:

                              (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

                     (c)  the individual has recognised study commitments.

          (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

                     (c)  receives a pensioner education supplement 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.

17B  FTB activity test

             (1)  An individual satisfies the FTB activity test if:

                     (a)  the individual has completed the final year of secondary school, or an equivalent level of education; or

                     (b)  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; or

                     (c)  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.

             (2)  An individual is exempt from the FTB activity test 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.

             (3)  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.

             (4)  The Secretary may, by legislative instrument, set guidelines for the exercise of the Secretary’s discretion under one or more of the following:

                     (a)  paragraph (1)(b);

                    (aa)  paragraph (1)(c);

                     (b)  paragraph (2)(c).

             (5)  In forming an opinion for the purposes of paragraph (1)(b) or (c) or (2)(c), the Secretary must have regard to the guidelines.

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

                     (c)  the payment or benefit is received:

                              (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 4Approved 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 3Eligibility for family assistance

Division 1Eligibility for family tax benefit

Subdivision AEligibility 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 satisfies or is exempt from the FTB activity test.

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

             (1)  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

(a) none of the following subparagraphs applies:

(i) the individual is undertaking full‑time study;

(ii) the individual is studying overseas full‑time;

(iii) the individual is undertaking primary education;

      and the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut‑out amount (see subsection (2)); or

(b) the adult is the individual’s partner, or would be if the individual was over the age of consent applicable in the State or Territory in which the individual lives.

2

16 or more

(a) if the individual is not a senior secondary school child—the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut‑out amount (see subsection (2)); or

(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.

          (1A)  For the purposes of subsection (1), an individual is taken to be undertaking primary education if the individual is:

                     (a)  participating in a course of primary education; or

                     (b)  enrolled to participate in such a course.

Definition

             (2)  In subsection (1):

cut‑out amount means $11,233.

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)  except for the purposes of subsection 22A(1) or 35(1) of this Act or paragraph 32L(1)(aa) of the Family Assistance Administration Act—the individual is exempt from the FTB activity test.

             (2)  Subsection 17B(3) applies in relation to subsection (1) of this section in the same way as it applies in relation to subsection 17B(1).

             (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 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 December—the period of 28 days beginning on the day after that day.

             (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

                     (c)  the adult takes reasonable steps to have the child again in the adult’s care.

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;

                     (c)  if:

                              (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 3 years;

during that absence from Australia, the child is neither an FTB child, nor a regular care child, at any time after the period of 3 years 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 3 years, 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

                     (c)  the child leaves Australia less than 6 weeks after coming to Australia;

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 3 years 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 3 years, 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

                     (c)  the individual returns to Australia; 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).

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

                     (c)  at least one of the other children is:

                              (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

                     (c)  an FTB child of an individual is an immediate child of the individual if:

                              (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 BEligibility 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 18 and was a senior secondary school child 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 18 and was a senior secondary school child when the child died—any day on which the child would have been aged 18, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died; or

                     (c)  if the child was not a senior secondary school child when the child died—any day on which the child would have been aged 18 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:

                     (c)  the individual is eligible for a single amount of family tax benefit worked out under subsection 65(1); and

                     (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 CEligibility 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 but is aged under 18 and satisfies or is exempt from the FTB activity test; or

                            (iii)  has turned 18 and is a senior secondary school child; and

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

                     (c)  the individual is an Australian resident.

             (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:

1

5 or more and less than 16

(a) none of the following subparagraphs applies:

(i) the individual is undertaking full‑time study;

(ii) the individual is studying overseas full‑time;

(iii) the individual is undertaking primary education; and

(b) the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut‑out amount (see subsection (3))

2

16 or more

(a) if the individual is not a senior secondary school child—the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut‑out amount (see subsection (3)); or

(b) 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.

          (2A)  For the purposes of subsection (1), an individual is taken to be undertaking primary education if the individual is:

                     (a)  participating in a course of primary education; or

                     (b)  enrolled to participate in such a course.

Definition

             (3)  In subsection (1):

cut‑out amount means $11,233.

Subdivision DDetermination 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

                             (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

                     (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.

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

                     (c)  the adult is not a partner of at least one of the other individuals referred to in paragraph (a);

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

                     (c)  the adult is not a partner of at least one of those other individuals;

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

                     (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.

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

                     (c)  an individual who has reduced care of the child:

                              (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

                     (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 new care arrangement were not to be made.

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

                     (c)  in accordance with subsection 35C(5), a single percentage of care is determined 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.

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 ERevocation 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%;

                     (c)  48% to 52%;

                     (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

                     (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 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

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

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 FPercentages 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

                     (c)  the child support care determination has not ceased to apply or been revoked;

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 subsections (2) and (3), 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)  Subject to subsection (3), if:

                     (a)  the SSAT reviews a decision under Part VIIA of the Child Support (Registration and Collection) Act 1988; and

                     (b)  reviewing the decision 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

                     (c)  the SSAT’s decision on the review 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.

             (3)  If:

                     (a)  the AAT reviews a decision under the AAT Act; and

                     (b)  reviewing the decision 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

                     (c)  the AAT’s decision on the review 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.


 

Division 1AEligibility for schoolkids bonus

Subdivision AEligibility for schoolkids bonus in respect of eligible children

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

FTB

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

                     (a)  in relation to the bonus test day:

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

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

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

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

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

Youth allowance

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

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

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

                     (c)  the instalment 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

                     (d)  on the bonus test day:

                              (i)  the other 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); or

                             (ii)  the other individual is 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.

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

                     (c)  the student:

                              (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.

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

                     (c)  the instalment referred to in paragraph (a) was in respect of a period that included the bonus test day; 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)  on the bonus test day:

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

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

                            (iii)  the other individual is 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.

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

                     (c)  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

                     (d)  at any time before the end of the period of 13 weeks beginning on the bonus test day, 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

                     (c)  the student:

                              (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 second income year after the income year in which the bonus test day occurs—the Secretary is notified, or otherwise becomes aware, that:

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

                             (ii)  the FTB child undertook, or will undertake, full‑time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the current education period for the bonus test day; or

                            (iii)  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.

FTB children aged 16 or over

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

Eligible activity

             (4)  For the purposes of this section, eligible activity means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.

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

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

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

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

35UD  Children in respect of whom schoolkids bonus is payable

FTB children

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

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

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

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

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

                     (b)  on a day in the current education period for the bonus test day:

                              (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.

Youth allowance

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

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

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

                              (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 who:

                     (a)  is covered by paragraphs 35UA(4)(d), (e) and (f) in relation to the eligible 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)  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 who:

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

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

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

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

                     (b)  on a day in the current education period for the bonus test day:

                              (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 BOther 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

                     (c)  the instalment was of the individual; 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)  on the bonus test day:

                              (i)  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); or

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

                      (f)  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.

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

                     (c)  the individual:

                              (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.

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

                     (c)  the instalment referred to in paragraph (a) was in respect of a period that included the bonus test day; 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)  on the bonus test day:

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

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

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

                     (g)  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.

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

                     (c)  the individual:

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

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

                     (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

                     (c)  the eligible individual:

                              (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

             (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.

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 CGeneral 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

                     (c)  is in the previous education period for a bonus test day.

             (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 2Eligibility for baby bonus

Subdivision AEligibility of individuals for baby bonus in normal circumstances

36  When an individual is eligible for baby bonus in normal circumstances

             (1)  An individual is eligible for baby bonus in respect of a child in any of the 4 cases set out in this section.

Parent of child

             (2)  First, an individual is eligible for baby bonus in respect of a child if:

                     (a)  the individual is a parent of the child; and

                    (aa)  the child is an FTB child of the individual; and

                   (ab)  either:

                              (i)  the individual is the primary carer of the child at any time within the period of 26 weeks starting on the day of the child’s birth; or

                             (ii)  the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child’s birth and the individual’s partner is the primary carer of the child at that time; and

                     (b)  the individual either:

                              (i)  is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on the day of the child’s birth; or

                             (ii)  would be so eligible except that the individual’s rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and

                   (ba)  in a case where the individual or the individual’s partner is eligible for parental leave pay in respect of the child—the PPL period applying to the individual or the individual’s partner has not started; and

                   (bb)  in a case where a former partner of the individual, or of the individual’s partner, is eligible for parental leave pay in respect of the child—the PPL period applying to the former partner:

                              (i)  has not started; or

                             (ii)  did not start while the former partner was the partner of the individual, or of the individual’s partner; and

                     (c)  if the individual is, under a law of a State or Territory, responsible (whether alone or jointly) for registering the birth of the child in accordance with the law:

                              (i)  at the time the claim for payment of baby bonus is made, the birth of the child has been registered in accordance with the law; or

                             (ii)  at the time the claim for payment of baby bonus is made, the individual has applied to have the birth of the child registered in accordance with the law; or

                            (iii)  the Secretary is notified, or becomes aware, within 52 weeks after the birth of the child, that the individual applied to have the birth of the child registered in accordance with the law; and

                     (d)  the claim for payment of baby bonus 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 first day on which paragraph (ab) applies; and

                     (e)  that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.

          (2A)  If the Secretary is satisfied that the claimant was unable to make a claim for payment of baby bonus in normal circumstances because of severe illness associated with the birth of the child concerned, the Secretary may extend the period of 52 weeks mentioned in subparagraph (2)(c)(iii) to such longer period as the Secretary considers appropriate.

Child entrusted to care of individual or individual’s partner

             (3)  Second, an individual is eligible for baby bonus in respect of a child if:

                     (a)  the individual is not a parent of the child; and

                     (b)  either:

                              (i)  the child is entrusted to the care of the individual at any time within the period of 26 weeks starting on the day of the child’s birth; or

                             (ii)  the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child’s birth and the child is entrusted to the care of the individual’s partner at that time; and

                     (c)  either:

                              (i)  the individual is the primary carer of the child at any time within the period of 26 weeks starting on the day of the child’s birth; or

                             (ii)  the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child’s birth and the individual’s partner is the primary carer of the child at that time; and

                    (ca)  the child is an FTB child of the individual; and

                   (cb)  the individual, or the individual’s partner, continues, or is likely to continue, to be the primary carer of the child for not less than 26 weeks; and

                     (d)  the individual either:

                              (i)  is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on the day of the child’s birth; or

                             (ii)  would be so eligible except that the individual’s rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and

                   (da)  in a case where the individual or the individual’s partner is eligible for parental leave pay in respect of the child—the PPL period applying to the individual or the individual’s partner has not started; and

                   (db)  in a case where a former partner of the individual, or of the individual’s partner, is eligible for parental leave pay in respect of the child—the PPL period applying to the former partner:

                              (i)  has not started; or

                             (ii)  did not start while the former partner was the partner of the individual, or of the individual’s partner; and

                     (e)  the claim for payment of baby bonus 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 first day on which paragraph (c) applies; and

                      (f)  that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.

Stillborn child

             (4)  Third, an individual is eligible for baby bonus in respect of a child if:

                     (a)  the child is a stillborn child; and

                    (aa)  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

                     (b)  either:

                              (i)  the individual would have been eligible for family tax benefit in respect of the FTB 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

                   (ba)  in a case where the individual or the individual’s partner is eligible for parental leave pay in respect of the child—the PPL period applying to the individual or the individual’s partner has not started; and

                   (bb)  in a case where a former partner of the individual, or of the individual’s partner, is eligible for parental leave pay in respect of the child—the PPL period applying to the former partner:

                              (i)  has not started; or

                             (ii)  did not start while the former partner was the partner of the individual, or of the individual’s partner; and

                     (c)  the claim for payment of baby bonus 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

                     (d)  that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.

Adoption

             (5)  Fourth, an individual is eligible for baby bonus in respect of a child if:

                     (a)  as part of the process for the adoption of the child by the individual, the child is entrusted to the care of the individual by an authorised party; and

                     (b)  the child is aged under 16 at the time the child is entrusted to the care of the individual; and

                   (bb)  the child is an FTB child of the individual; and

                   (bc)  either:

                              (i)  the individual is the primary carer of the child at any time within the period of 26 weeks starting on the day the child is entrusted to the care of the individual; or

                             (ii)  the individual is a member of a couple at any time within the period of 26 weeks starting on the day the child is entrusted to the care of the individual and the individual’s partner is the primary carer of the child at that time; and

                     (c)  the individual either:

                              (i)  is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on the day the child is entrusted to the care of the individual; or

                             (ii)  would be so eligible except that the individual’s rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and

                    (ca)  in a case where the individual or the individual’s partner is eligible for parental leave pay in respect of the child—the PPL period applying to the individual or the individual’s partner has not started; and

                   (cb)  in a case where a former partner of the individual, or of the individual’s partner, is eligible for parental leave pay in respect of the child—the PPL period applying to the former partner:

                              (i)  has not started; or

                             (ii)  did not start while the former partner was the partner of the individual, or of the individual’s partner; and

                     (d)  the claim for payment of baby bonus 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 first day on which paragraph (bc) applies; and

                     (e)  that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.

Estimate of adjusted taxable income

             (6)  For the purposes of paragraph (2)(d), (3)(e), (4)(c) or (5)(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.

Definition of parent

             (7)  In this section:

parent includes a relationship parent.

Primary carers in cases of shared care

             (8)  If a child is an FTB child of an individual and is also an FTB child of another individual who is not the individual’s partner, the primary carer of the child is:

                     (a)  if the individual who gave birth to the child has a percentage of care for the child of at least 48%—that individual; or

                     (b)  if paragraph (a) does not apply, but one individual has a higher percentage of care for the child than anyone else—that individual; or

                     (c)  if paragraphs (a) and (b) do not apply, but 2 individuals have an equal percentage of care for the child that is higher than anyone else’s percentage of care for the child:

                              (i)  if one of those individuals gave birth to the child—that individual; or

                             (ii)  whichever of those individuals the Secretary decides is the primary carer of the child.

36A  Effect of favourable review of payability determinations etc. for parental leave pay

             (1)  If:

                     (a)  an individual would, but for this section, be eligible for baby bonus in respect of a child; and

                     (b)  either:

                              (i)  a payability determination (within the meaning of the Paid Parental Leave Act 2010) was made to the effect that parental leave pay is not payable for the child; or

                             (ii)  a decision made under that Act, on review of another decision under that Act, has the effect that parental leave pay is not payable for the child; and

                     (c)  a decision (the favourable review decision) made under that Act on review of:

                              (i)  the payability determination; or

                             (ii)  the decision on review referred to in subparagraph (b)(ii);

                            has the effect that parental leave pay is payable for the child;

the individual is not, and is taken never to have been, eligible for baby bonus in respect of the child.

             (2)  Despite subsection (1), if:

                     (a)  the favourable review decision is made before the PPL period relating to the parental leave pay starts; and

                     (b)  before that PPL period starts, a decision made under that Act, on review of the favourable review decision, has the effect that parental leave pay is not payable for the child;

this section does not affect, and is taken never to have affected, the individual’s eligibility for baby bonus in respect of the child.

             (3)  Despite subsection (1), if:

                     (a)  the favourable review decision is made before the PPL period relating to the parental leave pay starts; and

                     (b)  before that PPL period starts, the payability determination (as in force following the favourable review decision) is revoked under section 25 of that Act;

this section does not affect the individual’s eligibility, after the determination is revoked, for baby bonus in respect of the child.

Note:          If this subsection applies, subsection 39(1A) of the Family Assistance Administration Act allows for an additional claim for payment of baby bonus in respect of the child.

37  Generally only one individual eligible for baby bonus in respect of a child

             (1)  Only one individual is eligible for baby bonus under subsection 36(2), (3) or (4) in respect of a child.

             (2)  If 2 or more individuals would otherwise be eligible for baby bonus under subsection 36(2) or (3) in respect of the same child, the individual who is eligible is the one determined by the Secretary to be eligible.

             (3)  However, if the Secretary is satisfied that it is reasonable that 2 or more of the individuals should be eligible for baby bonus under subsection 36(2) or (3):

                     (a)  each individual who is determined by the Secretary to be eligible is eligible; and

                     (b)  the Secretary must determine the percentage that is to be each eligible individual’s percentage of baby bonus in respect of the child.

             (4)  If the Secretary determines that an individual who is a member of a couple is eligible for baby bonus under subsection 36(2), (3), (4) or (5) in respect of a child, the Secretary must not determine that the partner of the individual is eligible for baby bonus in respect of that child.

Subdivision BEligibility of individuals for baby bonus where death occurs

38  What happens if an individual eligible for baby bonus dies

                   If:

                     (a)  an individual is eligible for baby bonus (the subject payment) in respect of a child; and

                     (b)  the individual dies; and

                     (c)  before the individual died, either:

                              (i)  none of the subject payment had been paid to the individual (whether or not a claim had been made under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); or

                             (ii)  one or more amounts of the subject payment totalling less than the whole of the subject payment had been paid to the individual under subsection 47(1), (2) or (3) of that Act; and

                     (d)  another individual makes a claim under that Part for payment of baby bonus 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 to the extent to which it was not paid to the first‑mentioned individual. No‑one else is, or can become, eligible for or entitled to be paid that payment.


 

Division 4Eligibility 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

                     (c)  for a past period for care provided by a registered carer (see section 45, Subdivision C); 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 AEligibility 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

                     (c)  where the child is under 7 and born on or after 1 January 1996, either:

                              (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).

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.

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 BEligibility 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

                             (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.

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 7 and is born on or after 1 January 1996, 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 CEligibility 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

                             (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.

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:

                     (a)  the child is under 7 and is born on or after 1 January 1996; and

                     (b)  the individual has previously made a claim for payment of child care benefit under Part 3 of the Family Assistance Administration Act in respect of a period of care provided by a registered carer to the child;

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 DEligibility 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 EEligibility 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.

Section subject to Subdivisions F and G

             (2)  This section is subject to Subdivisions F and G (which deal with limits on eligibility).

Subdivision FLimitations 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 GLimitations 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

                     (c)  a limit of more than 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

                     (c)  during the week, the individual’s partner (if any) is also a disabled person.

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

                     (c)  the week falls within, or is the same as, the period specified by the Secretary.

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

                     (c)  the week falls within, or is the same as, the period.

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

                     (c)  the week falls within, or is the same as, the period specified by the Secretary.

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

                     (c)  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.

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

                             (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

                     (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

                     (c)  is in force during the period specified.

             (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

                     (c)  be accompanied by any documents;

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

                     (c)  the limit of more than 50 hours.

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

                     (c)  the making of the Secretary’s determinations under section 57; 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);

                     (c)  a determination made by the Secretary under section 57.

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 5Eligibility 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

                     (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)(c) of the Family Assistance Administration Act, to have child care rebate paid quarterly and the election is in effect for the quarter.

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.

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 6Eligibility for single income family supplement

Subdivision AEligibility 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

                     (c)  the individual is not an absent overseas recipient (disregarding section 63A); 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

                             (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.

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

                     (c)  the following apply:

                              (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

                     (c)  at least one of the other children is:

                              (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

                     (c)  a qualifying child of an individual is an immediate child of the individual if:

                              (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 BEligibility 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 18 and was a senior secondary school child 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 18 and was a senior secondary school child when the child died—any day on which the child would have been aged 18, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died; or

                     (c)  if the child was not a senior secondary school child when the child died—any day on which the child would have been aged 18 if the child had not died.

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.


 

Part 4Rate of family assistance

Division 1Family 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 clean 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 clean energy supplement for an individual is worked out as follows:

Method statement

Step 1.   Work out the amount applicable under subsection (2A) on 1 July 2013.

Step 2.   Multiply the amount at step 1 by 0.017.

Step 3.   Round the amount at step 2 to the nearest multiple of $3.65 (rounding up if necessary): the result is the clean energy supplement.

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.

58A  Election to receive clean 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 clean energy supplement (Part A) and clean 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 after the end of a quarter—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.

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.

Note:          This section applies in relation to the quarter beginning on 1 July 2013 and all later quarters: see item 34 of Schedule 2 to the Clean Energy (Household Assistance Amendments) Act 2011.

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

                     (c)  the FTB child is one of 3 or more FTB children who were born during the same multiple birth;

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

                     (c)  the individual, or the individual’s partner, is a parent of the child on the last day of the income year.

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 second income year after the income year in which the FTB child turned 4, 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 second income year.

Death of the FTB child

             (3)  Subsections (1), (2) and (2A) do not apply if the FTB child dies before the end of the second income year after the income year in which the child turned 4.

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

             (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 1, 2 or 5 in the income year; and

                     (b)  on the applicable day, the child is an FTB child of the individual; and

                     (c)  the individual, or the individual’s partner, is a parent of the child on the last day of the income year.

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 1, 2 or 5 in the 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 second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires), 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 second income year.

Death of the FTB child or eligible individual

             (4)  Subsections (1), (2) and (3) do not apply if either of the following individuals die before the end of the second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires):

                     (a)  the FTB child;

                     (b)  the individual mentioned in subsection (1) or (2).

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

                     (c)  the individual returns to Australia; and

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

the individual is an absent overseas recipient for any period that occurs during the absence from Australia referred to in paragraph (d).

             (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;

                     (c)  paragraph 29(1)(c) of Schedule 1;

                     (d)  paragraph (c) of step 1 of the method statement in subclause 29(2) of Schedule 1;

                     (e)  paragraph 29A(2)(c) of Schedule 1.

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:

                     (c)  during the absence from Australia referred to in paragraph (b) after the child becomes an FTB child; and

                     (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

                     (c)  the child leaves Australia less than 6 weeks after coming 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;

                     (c)  paragraph 29(1)(c) of Schedule 1;

                     (d)  paragraph (c) of step 1 of the method statement in subclause 29(2) of Schedule 1;

                     (e)  paragraph 29A(2)(c) of Schedule 1.

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:

                     (c)  during the absence from Australia referred to in paragraph (b) after the child becomes a regular care child; and

                     (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

                     (c)  the child leaves Australia less than 6 weeks after coming 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;

                     (c)  the hospitalisation 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.

             (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 18 and was a senior secondary school child 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 18 and was a senior secondary school child when the child died—the child would have been aged 18, 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; or

                     (c)  where the child was not a senior secondary school child when the child died—the child would have been aged 18 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 1ASchoolkids 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.

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).

             (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 second income year after the income year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that:

                     (a)  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 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).

          (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 period of 13 weeks beginning on the bonus test day, the Secretary is notified, or otherwise becomes aware, that:

                     (a)  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 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 period of 13 weeks beginning on the bonus test day, 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;

                     (c)  circumstances in which the Minister considers it appropriate to vary the amount.

             (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) or (3) 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 period of 13 weeks beginning on the bonus test day, 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:

                              (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)  if the individual is eligible under subsection 35UE(2) for schoolkids bonus on the bonus test day—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

                     (c)  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

                     (d)  in any case—the individual:

                              (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.

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.

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 2Baby bonus

66  Amount of baby bonus

             (1)  The amount of baby bonus for an individual in respect of a child is $5,000.

             (2)  However, if, because of determinations by the Secretary under subsection 37(3), 2 or more individuals are eligible for baby bonus in respect of the same child, each individual is eligible only for the individual’s percentage of baby bonus determined under that subsection.

66A  Amount of baby bonus to take into account parental leave pay of others

             (1)  If:

                     (a)  an individual has been, or is being, paid parental leave pay for a child; and

                     (b)  at any time within the period of 26 weeks starting on the day of the child’s birth, the individual has been, or is, the primary carer of the child; and

                     (c)  another individual is eligible for baby bonus, under subsection 36(2) or (3), in respect of the same child (whether or not that eligibility is affected by a determination under subsection 37(3));

the Secretary may determine a percentage by which it is reasonable to reduce the other individual’s amount of baby bonus in respect of the child in order to take into account that the individual referred to in paragraph (a) is eligible for parental leave pay in respect of the child.

             (2)  Despite section 66, the amount of baby bonus for the other individual in respect of the child is reduced in accordance with the determination.


 

Division 4Child care benefit

Subdivision AOverview 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 BGeneral 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

                     (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.

             (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 CRate 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:

                     (c)  the period specified in the certificate; and

                     (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:

                     (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)  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:

                     (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 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

                     (c)  the Secretary is satisfied that the child is at risk of serious abuse or neglect; 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:

                              (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(2) because of the operation of section 79; and

                     (c)  the Secretary is satisfied that the child is at risk of serious abuse or neglect; 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

                     (c)  be accompanied by any documents;

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 CASpecial 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 DCare 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 4AChild care rebate

Subdivision AAChild 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 AChild 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 BChild 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 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 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

                     (c)  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

                     (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 BAChild 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

                     (c)  the care is covered by:

                              (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 CCommon components of each formula

84A  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:

                     (a)  for the income year ending on 30 June 2007—$4,211; and

                     (b)  for the income year ending on 30 June 2008—$4,354; and

                     (c)  for the income year ending on 30 June 2009—$7,500; and

                     (d)  for the income year ending on 30 June 2010—$7,778; and

                     (e)  for the income year ending on 30 June 2011—$7,941; and

                    (ea)  for each of the income years ending on 30 June 2012, 30 June 2013 and 30 June 2014—$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 4BRate 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 5Indexation

85  Indexation of amounts

             (1)  Schedule 4 provides for the indexation of certain amounts used in working out rates of family assistance.

             (2)  Schedule 4 also provides for the indexation of amounts of baby bonus.


 

Part 5One‑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);

                     (c)  the instalment was paid to the recipient:

                              (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 6Economic security strategy payment to families

Division 1Entitlements 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);

                     (c)  the instalment was paid to the recipient:

                              (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

                     (c)  on 14 October 2008, the student was a dependent student under the scheme and was under 25 years of age; 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

                             (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 entitled to a payment under this section.

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

                     (c)  on 14 October 2008, the student was under 25 years of age; 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

                             (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 entitled to a payment under this section.

             (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

                     (c)  on 14 October 2008, the student was under 25 years of age; 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

                             (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 entitled to a payment under this section.

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 2Other 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

                     (c)  on 14 October 2008, the individual was a dependent student under the scheme and was under 25 years of age.

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

                     (c)  on 14 October 2008, the individual was under 25 years of age.

             (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

                     (c)  on 14 October 2008, the individual was under 25 years of age.

94  What is the amount of the payment?

                   The amount of the economic security strategy payment to the entitled individual is $1,000.


 

Part 7Back to school bonus and single income family bonus

Division 1Back to school bonus

Subdivision AEntitlements 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

                     (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 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; 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 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.

             (4)  This subsection applies to the individual if:

                     (a)  in relation to 3 February 2009, 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 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 (or, if the child has died, who would have been that age on that date if the child had not died).

96  In respect of what children is the bonus payable?

                   Each of the following is an eligible child in relation to the entitled individual:

                     (a)  if subsection 95(2) applies to the entitled individual—each FTB child covered by paragraph 95(2)(b) and taken into account in determining the applicable rate;

                     (b)  if subsection 95(3) applies to the entitled individual—each FTB child covered by paragraph 95(3)(c) or subparagraph 95(3)(d)(ii) and taken into account in determining the applicable rate;

                     (c)  if subsection 95(4) applies to the entitled individual—each FTB child covered by paragraph 95(4)(c) and taken into account in determining the applicable rate.

97  What is the amount of the bonus?

Add together the amounts applicable under this section for each eligible child

             (1)  The amount of the back to school bonus to the entitled individual is worked out by adding together the amounts applicable under this section for each eligible child.

Amount is $950 unless another subsection applies

             (2)  Subject to this section, the amount applicable for an eligible child is $950.

Reduced amount if applicable rate took account of an individual’s shared care percentage

             (3)  If the applicable rate (see section 95) took account of a shared care percentage in relation to an eligible child, the amount applicable for the eligible child is that percentage of $950.

Reduced amount if applicable rate took account of a section 28 percentage determination

             (4)  If the applicable rate (see section 95) 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 $950; 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 95) 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 $950; 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.

Subdivision BOther entitlements

98  When is an individual entitled to a back to school bonus?

                   An individual is entitled to a back to school bonus if:

                     (a)  the individual was receiving either of the following payments in relation to 3 February 2009:

                              (i)  a carer payment under Part 2.5 of the Social Security Act 1991;

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

                     (b)  the individual was aged less than 19 on 3 February 2009.

99  What is the amount of the bonus?

                   The amount of the back to school bonus to the individual is $950.

Subdivision CGeneral rules

100  General rules

             (1)  If a back to school bonus under Subdivision A in relation to an eligible child (see section 96) is paid to an individual, no back to school bonus under Subdivision B can be paid to the eligible child.

             (2)  If a back to school bonus under Subdivision B is paid to an individual (the recipient), no back to school bonus under Subdivision A can be paid to another individual in relation to the recipient.


 

Division 2Single income family bonus

101  When is an individual entitled to a single income family bonus?

             (1)  An individual (the entitled individual) is entitled to a single income family 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 B rate greater than nil.

             (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

                     (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 3 February 2009 consisted of or included a Part B rate greater than nil; 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 3 February 2009, consisted of or included a Part B rate greater than nil.

             (4)  This subsection applies to the individual if:

                     (a)  in relation to 3 February 2009, 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 3 February 2009 consisted of or included a Part B rate greater than nil.

102  What is the amount of the bonus?

Amount is $900 unless another subsection applies

             (1)  Subject to this section, the amount of the single income family bonus to the entitled individual is $900.

Reduced amount if applicable rate took account of an individual’s shared care percentage

             (2)  If the applicable rate (see section 101) was worked out taking into account only one FTB child and a shared care percentage in relation to that child, the amount of the single income family bonus to the entitled individual is that percentage of $900.

             (3)  If the applicable rate (see section 101) was worked out taking into account more than one FTB child and a shared care percentage for each of those children, the amount of the single income family bonus to the entitled individual is the highest of those percentages of $900.

Reduced amount if applicable rate took account of a section 28 percentage determination

             (4)  If the applicable rate (see section 101) took account of a determination under section 28 of a particular percentage in relation to one or more FTB children, the amount of the single income family bonus to the entitled individual is:

                     (a)  unless paragraph (b) applies—that percentage of $900; or

                     (b)  if subsection (2) or (3) also applies—that percentage of the amount worked out under subsection (2) or (3).

Reduced amount if applicable rate took account of a section 29 percentage determination

             (5)  If the applicable rate (see section 101) took account of a determination under section 29 of a particular percentage in relation to one or more FTB children, the amount of the single income family bonus to the entitled individual is:

                     (a)  unless paragraph (b) applies—that percentage of $900; or

                     (b)  if subsection (2) or (3) also applies—that percentage of the amount worked out under subsection (2) or (3).


 

Part 7AETR payment

Division 1Entitlements in respect of eligible children

102A  When is an individual entitled to an ETR payment in respect of a child?

FTB

             (1)  An individual (the entitled individual) is entitled to an ETR payment if:

                     (a)  in relation to 8 May 2012:

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

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

                     (b)  the entitled individual’s rate of family tax benefit on that 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 entitled individual who were born:

                              (i)  on or after 1 January 1993; and

                             (ii)  on or before 31 July 2007; and

                     (d)  if, on 8 May 2012, an FTB child to whom paragraph (c) applies is at least 16—the FTB child is a senior secondary school child.

Youth allowance

             (2)  An individual (the entitled individual) is entitled to an ETR payment if:

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

                     (b)  the instalment was in respect of a period that included 8 May 2012; and

                     (c)  the instalment was of another individual who was born:

                              (i)  on or after 1 January 1993; and

                             (ii)  on or before 8 May 1996; and

                     (d)  on 8 May 2012, the other individual was undertaking full‑time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); and

                     (e)  youth allowance is payable to the other individual in respect of 8 May 2012; and

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

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

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

ABSTUDY

             (3)  An individual (the entitled individual) is entitled to an ETR payment 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 8 May 2012; and

                     (c)  the student was born:

                              (i)  on or after 1 January 1993; and

                             (ii)  on or before 8 May 1996; and

                     (d)  on 8 May 2012, the student was undertaking full‑time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; and

                     (e)  living allowance is payable under the scheme in respect of the student on 8 May 2012; and

                      (f)  on 8 May 2012, the entitled individual was a parent or guardian of the student; and

                     (g)  the entitled 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 entitled to an ETR payment under this section.

Disability support pension and pensioner education supplement

             (4)  An individual (the entitled individual) is entitled to an ETR payment if:

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

                     (b)  an instalment of pensioner education supplement under:

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

                             (ii)  the scheme known as the ABSTUDY scheme;

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

                     (c)  the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included 8 May 2012; and

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

                              (i)  on or after 1 January 1993; and

                             (ii)  on or before 8 May 1996; and

                     (e)  on 8 May 2012, the other individual is:

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

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

                      (f)  disability support pension and the pensioner education supplement are both payable to the other individual in respect of 8 May 2012; and

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

102B  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 102A(1) applies to the entitled individual—each FTB child:

                              (i)  taken into account in determining the rate referred to in paragraph 102A(1)(b); and

                             (ii)  to whom paragraph 102A(1)(c) applies; and

                            (iii)  if, on 8 May 2012, an FTB child is at least 16—who satisfies paragraph 102A(1)(d);

                     (b)  if subsection 102A(2) applies to the entitled individual—the other individual, or each other individual, covered by paragraphs 102A(2)(c), (d) and (e);

                     (c)  if subsection 102A(3) applies to the entitled individual—the student, or each student, covered by paragraphs 102A(3)(a), (c), (d) and (e);

                     (d)  if subsection 102A(4) applies to the entitled individual—the other individual, or each other individual, covered by paragraphs 102A(4)(d), (e) and (f).

102C  What is the amount of the payment?

Add together the amounts applicable under this section for each eligible child

             (1)  The amount of the ETR payment to an individual who is entitled under section 102A is worked out by adding together the amounts applicable under this section for each eligible child.

General rule

             (2)  Subject to this section, the amount applicable for an eligible child is:

                     (a)  if the eligible child was born on or after 1 August 2000—$409; or

                     (b)  otherwise—$818.

Reduced amount if rate of family tax benefit took account of an individual’s shared care percentage

             (3)  If:

                     (a)  subsection 102A(1) applies to the entitled individual; and

                     (b)  the rate referred to in paragraph 102A(1)(b) took account of a shared care percentage in relation to an eligible child covered by paragraph 102B(a);

the amount applicable for the eligible child is:

                     (c)  if the eligible child was born on or after 1 August 2000—that percentage of $409; or

                     (d)  otherwise—that percentage of $818.

Reduced amount if rate of family tax benefit took account of a section 28 or 29 percentage determination

             (4)  If:

                     (a)  subsection 102A(1) applies to the entitled individual; and

                     (b)  the rate referred to in paragraph 102A(1)(b) 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 eligible child, or for each of those eligible children, is:

                     (c)  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; or

                     (d)  otherwise:

                              (i)  if the eligible child was born on or after 1 August 2000—the percentage referred to in paragraph (b) of $409; or

                             (ii)  if the eligible child was born before 1 August 2000—the percentage referred to in paragraph (b) of $818.


 

Division 2Other entitlements

Subdivision AEntitlement in normal circumstances

102D  When is an individual entitled to an ETR payment?

Youth allowance

             (1)  An individual is entitled to an ETR payment if:

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

                     (b)  the instalment was in respect of a period that included 8 May 2012; and

                     (c)  the instalment was of the individual; and

                     (d)  the individual was born:

                              (i)  on or after 1 January 1993; and

                             (ii)  on or before 8 May 1996; and

                     (e)  on 8 May 2012, the individual was undertaking full‑time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); and

                      (f)  youth allowance is payable to the individual in respect of 8 May 2012.

ABSTUDY

             (2)  An individual is entitled to an ETR payment 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 8 May 2012; and

                     (c)  the individual was born:

                              (i)  on or after 1 January 1993; and

                             (ii)  on or before 8 May 1996; and

                     (d)  on 8 May 2012, the individual was undertaking full‑time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; and

                     (e)  living allowance is payable under the scheme in respect of the individual on 8 May 2012.

Disability support pension and pensioner education supplement

             (3)  An individual is entitled to an ETR payment if:

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

                     (b)  an instalment of pensioner education supplement under:

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

                             (ii)  the scheme known as the ABSTUDY scheme;

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

                     (c)  the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included 8 May 2012; and

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

                     (e)  the individual was born:

                              (i)  on or after 1 January 1993; and

                             (ii)  on or before 8 May 1996; and

                      (f)  on 8 May 2012, the individual is:

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

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

                     (g)  disability support pension and the pensioner education supplement are both payable to the individual in respect of 8 May 2012.

102E  What is the amount of the payment?

                   The amount of the ETR payment to an individual who is entitled under section 102D is $818.

Subdivision BEntitlement where death occurs

102F  Entitlement where death occurs

             (1)  The Secretary may determine that an individual is entitled to an ETR payment if:

                     (a)  in relation to 8 May 2012, 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 entitled to an amount of ETR payment, but the other individual died before the amount was paid; or

                             (ii)  the Secretary is satisfied that the other individual would have become entitled to an amount of ETR payment if the other individual had not died.

Note:          The amount of the ETR payment for an individual entitled under this section is worked out under section 102G.

             (2)  If the Secretary makes a determination under subsection (1), no‑one else is, or can become, entitled to an ETR payment because of the death of the other individual.

102G  What is the amount of the payment?

                   If the Secretary makes a determination under subsection 102F(1) that an individual is entitled to an ETR payment, the amount of the ETR payment is the amount referred to in subparagraph 102F(1)(b)(i) or (ii) (as the case requires).


 

Division 3General

102H  General rules

More than one entitlement under this Part

             (1)  If an ETR payment under Division 1 in relation to an eligible child (see section 102B) is paid to an individual, no ETR payment under Subdivision A of Division 2 can be paid to the eligible child.

             (2)  If an ETR payment under Division 1 in relation to an eligible child (see section 102B) is paid to an individual, no further ETR payment under that Division in relation to that eligible child can be paid to the individual.

             (3)  If an ETR payment under Subdivision A of Division 2 is paid to an individual (the recipient), no ETR payment under Division 1 can be paid to another individual in relation to the recipient.

             (4)  If an ETR payment under Subdivision A of Division 2 is paid to an individual, no further ETR payment under that Subdivision can be paid to the individual.

Note:          Payments under Subdivision B of Division 2 are dealt with in subsection 102F(2).

More than one entitlement under this Part and veterans’ entitlements

             (5)  If an ETR payment under Division 1 of Part VIIH of the Veterans’ Entitlements Act 1986 in relation to a child is paid to a person, no ETR payment under this Part can be paid:

                     (a)  to the person in relation to the same child; or

                     (b)  to the child.


 

Part 8Clean energy advances

Division 1Entitlement to clean energy advances

103  Entitlement in normal circumstances

Entitlement for days 14 May 2012 to 30 June 2012

             (1)  The Secretary may, on a day during the period starting on 14 May 2012 and ending on 30 June 2012, determine that an individual is entitled to a clean energy advance if:

                     (a)  in relation to that day:

                              (i)  a determination under section 16 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 is in Australia on that day; and

                     (c)  the individual’s rate of family tax benefit on that day, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1, is greater than nil; and

                     (d)  that rate was worked out taking into account at least one FTB child of the individual who is in Australia on that day; and

                     (e)  on that day, neither section 32AA nor 32AD of the Family Assistance Administration Act prevents the Secretary from making a payment of family tax benefit to the individual, or the individual’s partner, worked out on an estimated income basis.

Note:          The amount of the advance is worked out under sections 105 and 106.

Entitlement for days 1 July 2012 to 30 June 2013

             (2)  The Secretary may determine that an individual is entitled to a clean energy advance if:

                     (a)  in relation to any day during the period starting on 1 July 2012 and ending on 30 June 2013:

                              (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 is not an absent overseas recipient on that day (disregarding section 63A); and

                     (c)  the individual’s rate of family tax benefit on that day, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1, is greater than nil; and

                     (d)  that rate was worked out taking into account at least one FTB child of the individual who is not an absent overseas FTB child on that day (disregarding section 63A).

Note:          The amount of the advance is worked out under sections 105 and 106.

             (3)  However, the Secretary must not make a determination under subsection (2) on a day before 1 July 2013 if:

                     (a)  on that day:

                              (i)  the individual is outside Australia and the individual left Australia before 1 April 2013; and

                             (ii)  the individual is not an absent overseas recipient (disregarding section 63A); or

                     (b)  on that day:

                              (i)  each FTB child of the individual is outside Australia and each FTB child of the individual left Australia before 1 April 2013; and

                             (ii)  each FTB child of the individual is not an absent overseas FTB child (disregarding section 63A).

Operation of section 32

             (4)  For the purposes of paragraphs (1)(c) and (d) and (2)(c) and (d), disregard section 32.

One clean energy advance only

             (5)  An individual is not entitled to more than one clean energy advance under this section.

104  Entitlement where death occurs

             (1)  The Secretary may determine that an individual is entitled to a clean energy advance if:

                     (a)  in relation to any day during the period starting on 1 July 2012 and ending on 30 June 2013, 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 Secretary has determined that the other individual was entitled to an amount of a clean energy advance, but the other individual died before the amount was paid; or

                             (ii)  the Secretary is satisfied that the other individual would have become entitled to an amount of a clean energy advance if the other individual had not died.

Note:          The amount of the advance is worked out under section 107.

             (2)  If the Secretary makes a determination under subsection (1), no‑one else is, or can become, entitled to a clean energy advance because of the death of the other individual.


 

Division 2Amount of clean energy advance

105  Amount of advance where entitlement under section 103

             (1)  On the day (the decision day) that the Secretary determines that an individual is entitled to a clean energy advance under section 103, the Secretary must work out the amount of the advance.

Secretary determines entitlement before 1 July 2012

             (2)  If the decision day is before 1 July 2012, the amount of the individual’s clean energy advance is, subject to subsections (5) and (6), worked out as follows:

Method statement

Step 1.   Work out the individual’s clean energy daily rate (see section 106) on the decision day (assuming that any rate or amount that is to be indexed on 1 July 2012 had already been indexed on the decision day).

Step 2.   Multiply the amount at step 1 by 365: the result is the amount of the individual’s clean energy advance.

Secretary determines entitlement in the 2012‑13 income year

             (3)  If the decision day is on or after 1 July 2012 and before 1 July 2013, the amount of the individual’s clean energy advance is, subject to subsections (5) and (6), worked out as follows:

Method statement

Step 1.   Work out the sum of the individual’s clean energy daily rates (see section 106) for each day in the period beginning on 1 July 2012 and ending on the decision day.

Step 2.   Multiply the individual’s clean energy daily rate on the decision day by the number of days in the 2012‑13 income year that are after the decision day.

Step 3.   Work out the sum of the amounts at steps 1 and 2: the result is the amount of the individual’s clean energy advance.

Secretary determines entitlement on or after 1 July 2013

             (4)  If the decision day is on or after 1 July 2013, the amount of the individual’s clean energy advance is, subject to subsections (5) and (6), the sum of the individual’s clean energy daily rates (see section 106) for each day in the 2012‑13 income year.

Reduced amount if rate took account of a section 28 or 29 percentage determination

             (5)  If, in relation to any of the following days:

                     (a)  if the decision day is before 1 July 2012—the decision day;

                     (b)  if the decision day is on or after 1 July 2012 and before 1 July 2013—a day in the period beginning on 1 July 2012 and ending on the decision day;

                     (c)  if the decision day is on or after 1 July 2013—a day in the 2012‑13 income year;

a determination under section 28 or 29 of a particular percentage in relation to one or more FTB children of the individual is in effect, the clean energy daily rate for that day is that percentage of the clean energy daily rate that would otherwise apply.

Legislative instrument

             (6)  If:

                     (a)  an individual is entitled to a clean energy advance under section 103 in relation to an FTB child; and

                     (b)  before the decision day in relation to the individual, a former partner of the individual was entitled to a clean energy advance under section 103 or 108 in relation to that FTB child; and

                     (c)  at the time the former partner became so entitled, the individual and the former partner were members of the same couple;

then:

                     (d)  subsections (2) to (5) do not apply in relation to working out the amount of the individual’s clean energy advance; and

                     (e)  the amount of the individual’s clean energy advance is worked out in accordance with an instrument made under subsection (7) (which may be nil).

             (7)  The Minister may, by legislative instrument, specify a method for working out the amount of clean energy advances for the purposes of subsection (6).

106  Clean energy daily rate

             (1)  An individual’s clean energy daily rate for a day is worked out as follows:

Method statement

Step 1.   If the individual’s rate of family tax benefit on that day (disregarding reductions (if any) under clause 5 or 25A of Schedule 1) consisted of or included a Part A rate greater than nil:

               (a)     if the Part A rate is worked out under clause 3 of Schedule 1 and the individual’s income and maintenance tested rate exceeds the individual’s base rate—work out the sum of the amounts at paragraphs (a) and (ca) of step 1 of the method statement in that clause; or

              (b)     if the Part A rate is worked out under clause 3 of Schedule 1 and the individual’s income and maintenance tested rate is less than or equal to the individual’s base rate—work out the sum of the amounts at paragraphs (a) and (d) of step 1 of the method statement in clause 25 of that Schedule; or

               (c)     if the Part A rate is worked out under clause 25 of Schedule 1 and the individual’s Method 2 income and maintenance tested rate is less than or equal to the individual’s provisional Part A rate—work out the sum of the amounts at paragraphs (a) and (d) of step 1 of the method statement in that clause; or

              (d)     if the Part A rate is worked out under clause 25 of Schedule 1 and the individual’s Method 2 income and maintenance tested rate exceeds the individual’s provisional Part A rate—work out the sum of the amounts at paragraphs (a) and (ca) of step 1 of the method statement in clause 3 of that Schedule.

Step 2.   If the individual’s rate of family tax benefit on that day consisted of or included a Part B rate greater than nil, work out whichever of the following amounts is appropriate:

               (a)     the sum of the amounts under paragraphs 29(1)(a) and (b) of Schedule 1;

              (b)     the sum of the amounts at paragraphs (a) and (b) of step 1 of the method statement in subclause 29(2) of Schedule 1;

               (c)     the sum of the amounts under paragraphs 29A(2)(a) and (b) of Schedule 1.

Step 3.   Work out the sum of the amounts at steps 1 and 2.

Step 4.   Multiply the amount at step 3 by 0.017.

Step 5.   Divide the amount at step 4 by 365 (rounded to the nearest cent (rounding 0.5 cents upwards)): the result is the individual’s clean energy daily rate for that day.

             (2)  If steps 1 and 2 of the method statement in subsection (1) do not apply in relation to an individual on a day, the individual’s clean energy daily rate for that day is nil.

             (3)  An individual’s clean energy daily rate for a day is nil if the individual is an absent overseas recipient on that day (disregarding section 63A).

             (4)  The calculation under subsection (1) for a day is to be done disregarding any FTB child of the individual who is an absent overseas FTB child (disregarding section 63A) on that day.

             (5)  The calculation under subsection (1) is to be done disregarding section 32.

             (6)  If:

                     (a)  the decision day (see subsection 105(1)) is before 1 July 2013; and

                     (b)  on the decision day:

                              (i)  an FTB child of the individual is outside Australia and the FTB child left Australia before 1 April 2013; and

                             (ii)  that FTB child is not an absent overseas FTB child (disregarding section 63A);

then the calculation under subsection (1) of this section on the decision day is to be done disregarding that FTB child.

             (7)  If the child referred to in subsection (6) returns to Australia before 1 July 2013, then, for the purposes of section 108, there is taken to be a change in the individual’s circumstances on the day of the child’s return.

             (8)  If the child referred to in subsection (6) does not return to Australia before 1 July 2013, then, for the purposes of section 108, there is taken to be a trigger day of 30 June 2013 in relation to the individual.

107  Amount of advance where entitlement under section 104

                   If the Secretary makes a determination under subsection 104(1) that an individual is entitled to a clean energy advance, the amount of the advance is the amount referred to in subparagraph 104(1)(b)(i) or (ii) (as the case requires).


 

Division 3Top‑up payments of clean energy advance

108  Top‑up payments of clean energy advance

General case

             (1)  If:

                     (a)  the Secretary pays a clean energy advance (the original payment) to an individual in circumstances where the Secretary determined the individual is entitled to the advance under section 103 and where the amount of the advance is not worked out under subsection 105(6); and

                     (b)  the decision day (see subsection 105(1)) is before 1 July 2013; and

                     (c)  on a day (the trigger day) after the decision day and before 1 July 2013, the individual’s circumstances change so that:

                              (i)  if the individual has not previously become entitled to a payment under this section—the amount of the original payment is less than the amount of the clean energy advance that would have been paid to the individual if the decision day had been the trigger day; or

                             (ii)  if the individual has previously become entitled to one or more payments under this section—the sum of those payments and the original payment is less than the amount of the clean energy advance that would have been paid to the individual if the decision day had been the trigger day; and

                     (d)  subsection (1A) does not apply in relation to the individual;

then the individual is entitled to a further payment of clean energy advance equal to the amount of the shortfall.

Other cases

          (1A)  If:

                     (a)  the Secretary pays a clean energy advance to an individual in circumstances where the Secretary determined the individual is entitled to the advance under section 103 and where the amount of the advance is not worked out under subsection 105(6); and

                     (b)  the decision day (see subsection 105(1)) is before 1 July 2013; and

                     (d)  on a day (the trigger day) after the decision day and before 1 July 2013, the individual’s circumstances change; and

                     (e)  the individual is entitled to a further payment of clean energy advance in accordance with an instrument made under subsection (1B);

then the amount of the individual’s further clean energy advance is worked out in accordance with an instrument made under subsection (1B) (which may be nil).

          (1B)  The Minister may, by legislative instrument:

                     (a)  specify the circumstances in which individuals are entitled to further payments of clean energy advances for the purposes of subsection (1A); and

                     (b)  specify a method for working out the amount of further clean energy advances for the purposes of subsection (1A).

             (2)  If:

                     (a)  the Secretary pays a clean energy advance to an individual in circumstances where the Secretary determined the individual is entitled to the advance under section 103 and where the amount of the advance is worked out under subsection 105(6); and

                     (b)  the decision day (see subsection 105(1)) is before 1 July 2013; and

                     (c)  on a day (the trigger day) after the decision day and before 1 July 2013, the individual’s circumstances change; and

                     (d)  the individual is entitled to a further payment of clean energy advance in accordance with an instrument made under subsection (3);

then the amount of the individual’s further clean energy advance is worked out in accordance with an instrument made under subsection (3) (which may be nil).

             (3)  The Minister may, by legislative instrument:

                     (a)  specify the circumstances in which individuals are entitled to further payments of clean energy advances for the purposes of subsection (2); and

                     (b)  specify a method for working out the amount of further clean energy advances for the purposes of subsection (2).

Interpretation

             (4)  For the purposes of this section, there is taken not to be a change in the individual’s circumstances merely because a determination under section 28 in relation to the individual is varied or ceases to be in force.


 

Division 4General rules

109  General rules

                   If:

                     (a)  an individual is entitled to a clean energy advance under section 103 or 108 in relation to an FTB child; and

                     (b)  the amount of the advance was not worked out by applying subsection 105(5);

then, while the individual is a member of a couple, the other member of the couple is not entitled to a clean energy advance under section 103 or 108 in relation to that child.


Schedule 1Family tax benefit rate calculator

Note:       See subsection 58(1).

Part 1Overall rate calculation process

  

1  Overall rate calculation process

             (1)  To work out an individual’s annual rate of family tax benefit, add:

                     (a)  the individual’s Part A rate calculated under Part 2 (clauses 3 to 24S), Part 3 (clauses 25 to 28) or Part 3A (clause 28A); and

                     (b)  the individual’s Part B rate calculated under Part 4 (clauses 28B to 33).

             (2)  To work out the individual’s Part A rate:

                     (a)  use Part 2 (clauses 3 to 24S) if the individual has at least one FTB child and:

                              (i)  the individual’s adjusted taxable income does not exceed the individual’s higher income free area; or

                             (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

                     (b)  use Part 3 (clauses 25 to 28) if the individual has at least one FTB child and:

                              (i)  the individual’s adjusted taxable income exceeds the individual’s higher income free area; and

                             (ii)  neither the individual, nor the individual’s partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement; and

                     (c)  use Part 3A (clause 28A) if the individual has no FTB children.

Use Schedule 3 to work out the individual’s adjusted taxable income. Use clause 2 to work out the individual’s higher income free area.

2  Higher income free area

                   For the purposes of this Part, an individual’s higher income free area is worked out using the following table. An individual’s higher income free area is the basic amount in column 1 plus an additional amount in column 2 for each FTB child of the individual (after the first).

 

Higher income free area

 

Column 1

Basic amount

Column 2

Additional amount

1

$73,000

$3,000


 

Part 2Part A rate (Method 1)

Division 1Overall rate calculation process

3  Method of calculating Part A rate

                   Subject to the operation of clauses 5, 38J and 38K, if the individual’s Part A rate is to be calculated using this Part, it is calculated as follows:

Method statement

Step 1.   Add the following amounts:

               (a)     the individual’s standard rate under Division 2 of this Part (clauses 7 to 11);

              (b)     the individual’s large family supplement (if any) under Division 1 of Part 5 (clauses 34 and 35);

               (c)     the individual’s multiple birth allowance (if any) under Division 2 of Part 5 (clauses 36 to 38);

             (ca)     the individual’s FTB Part A supplement under Division 2A of Part 5 (clause 38A);

             (cb)     the individual’s clean energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause 38AA);

              (d)     the individual’s rent assistance (if any) under Subdivision A of Division 2B of Part 5 (clauses 38B to 38H).

              The result is the individual’s maximum rate.

Step 2.   Apply the income test in Division 2C of Part 5 (clauses 38L to 38N) to work out any reduction for adjusted taxable income. Take any reduction away from the individual’s maximum rate: the result is the individual’s income tested rate.

Step 3.   Apply the maintenance income test in Division 5 of this Part (clauses 20 to 24) to work out any reduction for maintenance income. Take any reduction away from the individual’s income tested rate: the result is the individual’s income and maintenance tested rate.

Step 4.   The individual’s Part A rate is:

               (a)     the individual’s income and maintenance tested rate if it is equal to or greater than the individual’s base rate (see clause 4); or

              (b)     the individual’s base rate (see clause 4) if it is more than the individual’s income and maintenance tested rate.

4  Base rate

                   The individual’s base rate is the rate that would be the individual’s Method 2 base rate under clause 25 if the individual’s Part A rate were worked out using Part 3.

5  Family tax benefit advance to individual

             (1)  If:

                     (a)  an individual is entitled to be paid family tax benefit by instalment; and

                     (b)  the individual is paid a family tax benefit advance; and

                     (c)  the individual has not repaid the whole of the advance; and

                     (d)  the amount of unrepaid family tax benefit advance is not an FTB advance debt;

then, subject to clauses 44 and 49, the individual’s Part A rate (as reduced (if at all) under clauses 38J and 38K) is to be reduced in accordance with Division 4 of Part 5 (clauses 40 to 51).

             (2)  If an individual satisfies paragraphs (1)(a) to (d) for more than one family tax benefit advance, the individual’s Part A rate is to be reduced under subclause (1) for each of those advances.

6  Components of Part A rates under this Part

                   The Minister may, by legislative instrument, determine a method for working out the extent to which Part A rates under this Part are attributable to the amounts referred to in step 1 of the method statement in clause 3.


 

Division 2Standard rate

7  Standard rate

                   Subject to clauses 8 to 11, an individual’s standard rate is worked out using the following table. Work out which category applies to each FTB child of the individual. The FTB child rate is the corresponding amount in column 2. The standard rate is the sum of the FTB child rates.

 

FTB child rates

(Part A—Method 1)

 

Column 1

Category of FTB child

Column 2

FTB child rate

1

FTB child who is under 13 years of age

$4,292.40

2

FTB child who has reached 13, but is under 16, years of age

$5,580.85

3

FTB child who has reached 16 years of age and who is a senior secondary school child

$5,580.85

4

FTB child who has reached 16, but is under 18, years of age and who is not a senior secondary school child

$1,372.40

8  Base FTB child rate

                   For the purposes of this Division, the base FTB child rate for an FTB child of an individual is the rate that would be the FTB child rate under subclause 26(2) if:

                     (a)  the individual’s Part A rate were being worked out under Part 3; and

                     (b)  clause 27 did not apply.

9  FTB child rate—recipient of other periodic payments

                   The FTB child rate for an FTB child of an individual is the base FTB child rate (see clause 8) if:

                     (a)  the individual or the individual’s partner is receiving a periodic payment under a law of the Commonwealth and the law provides for an increase in the rate of payment by reference to an FTB child of the individual; or

                     (b)  the individual or the individual’s partner is receiving a periodic payment under a scheme administered by the Commonwealth and the scheme provides for an increase in the rate of payment by reference to an FTB child of the individual.

10  Effect of certain maintenance rights

             (1)  The FTB child rate for an FTB child of an individual is the base FTB child rate (see clause 8) if:

                     (a)  the individual or the individual’s partner is entitled to claim or apply for maintenance for the child; and

                     (b)  the Secretary considers that it is reasonable for the individual or partner to take action to obtain maintenance; and

                     (c)  the individual or partner does not take action that the Secretary considers reasonable to obtain maintenance.

             (2)  Subclause (1) does not apply to maintenance that is:

                     (a)  a liability under an administrative assessment (within the meaning of the Child Support (Assessment) Act 1989); and

                     (b)  not an enforceable maintenance liability (within the meaning of the Child Support (Registration and Collection) Act 1988).

11  Sharing family tax benefit (shared care percentages)

                   If an individual has a shared care percentage for an FTB child of the individual, the FTB child rate for the child, in working out the individual’s standard rate, is the individual’s shared care percentage of the FTB child rate that would otherwise apply to the child.


 

Division 5Maintenance income test

Subdivision AMaintenance income test

19A  Extended meaning of receiving maintenance income

                   In this Division, if the FTB child of an individual receives maintenance income, the individual is taken to have received the maintenance income.

19AA  References to applying for maintenance income

                   A reference in this Division to an individual being, or not being, entitled to apply for maintenance income includes an individual who is, or is not, entitled to so apply under the Child Support (Assessment) Act 1989 or the Family Law Act 1975.

19B  Application of maintenance income test to certain pension and benefit recipients and their partners

                   If the individual, or the individual’s partner, is:

                     (a)  permanently blind; and

                     (b)  receiving:

                              (i)  an age pension (under Part 2.2 of the Social Security Act 1991); or

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

                            (iii)  a service pension; or

                            (iv)  income support supplement (under Part IIIA of the Veterans’ Entitlements Act 1986);

then:

                     (c)  the individual’s maintenance income excess is nil; and

                     (d)  the individual’s income and maintenance tested rate is the same as the individual’s income tested rate.

20  Effect of maintenance income on family tax benefit rate

             (1)  This is how to work out an individual’s reduction for maintenance income if clause 19B does not apply:

Method statement

Step 1.   Work out the annualised amount of the individual’s maintenance income. In doing so:

               (a)     disregard any maintenance income for an FTB child for whom the FTB child rate under clause 7 does not exceed the base FTB child rate (see clause 8); and

              (b)     disregard the operation of clause 11 (sharing of family tax benefit) in applying paragraph (a); and

               (c)     disregard any amount that, for the income year for which the individual’s reduction for maintenance income is being worked out, is required under clause 24E to be depleted from a maintenance income credit balance of the individual and, if the individual is a member of a couple, from a maintenance income credit balance of the individual’s partner; and

              (d)     disregard any maintenance income that is received by the individual, or the individual’s partner, from another individual if the income is over the maintenance income ceiling for the income (see Subdivisions C and D).

Step 2.   Work out the individual’s maintenance income free area using clauses 22 and 23.

Step 3.   Work out whether the individual’s maintenance income exceeds the individual’s maintenance income free area.

Step 4.   If the individual’s maintenance income does not exceed the individual’s maintenance income free area, the individual’s maintenance income excess is nil and there is no reduction for maintenance income.

Step 5.   If the individual’s maintenance income exceeds the individual’s maintenance income free area, the individual’s maintenance income excess is the individual’s maintenance income less the individual’s maintenance income free area.

Step 6.   The individual’s reduction for maintenance income is half the maintenance income excess.

             (2)  Paragraph (c) of step 1 of the method statement in subclause (1) does not apply unless and until the individual has satisfied the FTB reconciliation conditions in section 32B of the Family Assistance Administration Act for all of the same‑rate benefit periods (within the meaning of that section) that are included in the income year for which the individual’s reduction for maintenance income is being worked out.

20A  Annualised amount of maintenance income

Object of clause

             (1)  The object of this clause is to annualise the maintenance income (other than capitalised maintenance income) (CMI) of an individual during an income year.

Annualisation of maintenance income other than CMI

             (2)  If an individual receives maintenance income (other than CMI) from another individual during any period or periods (the relevant period or periods) in an income year, the annualised amount of the maintenance income of the individual is worked out using the following formula:

Commencement of relevant period

             (3)  If:

                     (a)  an individual (payee) receives maintenance income (other than CMI) from another individual (payer) in an income year under a maintenance liability; and

                     (b)  subsection (4) does not apply;

the relevant period in respect of the maintenance income commences:

                     (c)  in the case where the maintenance liability arises after 1 July of the income year in which the maintenance income is received—on the day that the maintenance liability arises; or

                     (d)  in the case where the maintenance liability exists on 1 July of the income year in which the maintenance income is received—1 July.

             (4)  If:

                     (a)  a payee receives maintenance income (other than CMI) from a payer in an income year under a maintenance liability; and

                     (b)  the payee has received maintenance income (other than CMI) from that payer previously during a period in the income year, but not under a maintenance liability; and

                     (c)  in between the time the payee receives maintenance income under paragraph (a) and the end of the period referred to in paragraph (b):

                              (i)  the payee and the payer were not members of the same couple; and

                             (ii)  the payee was entitled to claim, or apply for, maintenance from the payer;

the relevant period in respect of the maintenance income commences:

                     (d)  on the day the payee first received the previously received maintenance income in the income year; or

                     (e)  on such earlier day in respect of the previously received maintenance income that the Secretary determines.

             (5)  If a payee receives maintenance income (other than CMI) from a payer during a period in an income year but not under a maintenance liability, the relevant period, in respect of the maintenance income, commences:

                     (a)  on the day that the payee first received the maintenance income during that period; or

                     (b)  on such earlier day that the Secretary determines.

End of relevant period

             (6)  A relevant period, in respect of maintenance income (other than CMI) received under a maintenance liability in an income year, ends either when the maintenance liability ceases (if it ceases before the end of the income year) or on 30 June of the income year.

             (7)  If:

                     (a)  a payee receives maintenance income (other than CMI) in an income year; and

                     (b)  the maintenance income is not received under a maintenance liability;

the relevant period ends in respect of the payee either:

                     (c)  unless subclause (8) applies—when the payee ceases to receive the maintenance income (if the payee ceases to receive the income before the end of the income year); or

                     (d)  on 30 June of the income year.

             (8)  If:

                     (a)  a payee receives maintenance income (other than CMI) from a payer in an income year under a maintenance liability; and

                     (b)  the payee has received maintenance income (other than CMI) from that payer previously during a period in the income year, but not under a maintenance liability; and

                     (c)  in between the time the payee receives maintenance income under paragraph (a) and the end of the period referred to in paragraph (b):

                              (i)  the payee and the payer were not members of the same couple; and

                             (ii)  the payee was entitled to claim, or apply for, maintenance from the payer;

the relevant period ends either when the maintenance liability ceases (if it ceases before the end of the income year) or on 30 June of the income year.

Relevant period where payee elects to end an assessment

             (9)  If:

                     (a)  a payee receives maintenance income (other than CMI) in an income year from a payer under a maintenance liability which is an assessment under Part 5 of the Child Support (Assessment) Act 1989; and

                     (b)  the payee and payer become members of the same couple; and

                     (c)  the payee elects under the Child Support (Assessment) Act 1989 to end the assessment from a specified day before the day the payee and payer became members of the same couple;

for the purpose of determining the commencement or end of the relevant period, the assessment is taken to end from the day the payee and the payer became a member of the same couple or from such earlier day as the Secretary determines (not being a day earlier than the specified day).

Meaning of maintenance liability

           (10)  In this clause, maintenance liability means a liability to provide:

                     (a)  child support; or

                     (b)  maintenance (other than child support) that arises as a result of:

                              (i)  the order of a court; or

                             (ii)  a maintenance agreement (within the meaning of the Family Law Act 1975) that has been registered in, or approved by, a court in Australia or an external Territory; or

                            (iii)  a financial agreement, or Part VIIIAB financial agreement, within the meaning of that Act; or

                            (iv)  any other agreement with respect to the maintenance of a person that has been registered in, or approved by, a court in Australia or an external Territory.

Day a maintenance liability arises

           (11)  The day a maintenance liability arises is:

                     (a)  if the liability is to provide child support, the day that the liability arises under the Child Support (Assessment) Act 1989; or

                     (b)  if the liability is to provide maintenance that arises as set out in paragraph (10)(b), the day that the order of the court or the agreement has effect from.

20B  Working out amounts of child maintenance using notional assessments

             (1)  If:

                     (a)  an individual receives child maintenance for an FTB child of the individual under a child support agreement or court order; and

                     (b)  there is, in relation to the agreement or order, a notional assessment of the annual rate of child support that would be payable to the individual for the child for a particular day in a child support period if that annual rate were payable under Part 5 of the Child Support (Assessment) Act 1989 instead of under the agreement or order;

then the amount of child maintenance that the individual is taken to have received in an income year under the agreement or order for the child for a period is worked out in accordance with this clause.

Note:          The amount worked out in accordance with this clause is annualised under clause 20A.

Individual taken to have received notional assessed amount

             (2)  For the purposes of this Act, the amount of child maintenance that the individual is taken to have received under the agreement or order for the child for the period is, subject to this clause, the amount (the notional assessed amount) that the individual would have received if the individual had received the annual rate of child support for the child for the period that is included in the notional assessment, disregarding so much of that rate as is attributable to the individual receiving disability expenses maintenance.

Underpayments

             (3)  If the amount received in an income year by the individual under the agreement or order for the child for the period is less than the amount that is payable to the individual under the agreement or order for the child for the period (such that a debt arises for the period under the agreement or order), then, for the purposes of this Act, the amount of child maintenance that the individual is taken to have received under the agreement or order for the child for the period is the following amount (the notional amount paid):

Note:          This subclause only applies in respect of enforceable maintenance liabilities (see subclause (7)).

Underpayments—non‑periodic payments and lump sum payments

          (3A)  For the purposes of the formula in subclause (3), the amount received by the individual under the agreement or order, for the child for the period, is taken to include:

                     (a)  if the agreement or order is a non‑periodic payments agreement or order—the amount by which the annual rate of child support payable for the child is reduced for the period under the agreement or order; and

                     (b)  if the agreement or order is a lump sum payments agreement or order—the total amount of the lump sum payment that is credited for each day in the period under section 69A of the Child Support (Registration and Collection) Act 1988 against the amount payable under the liability under the agreement or order.

          (3B)  If the agreement or order is a non‑periodic payments agreement or order, for the purposes of the formula in subclause (3), the amount payable to the individual under the agreement or order for the child for the period is taken to include the amount by which the annual rate of child support payable for the child is reduced for the period under the agreement or order.

Arrears

             (4)  If the amount received in an income year by the individual under the agreement or order for the child for the period exceeds the amount that is payable to the individual under the agreement or order for the child for the period, then, for the purposes of this Act, the amount of child maintenance that the individual is taken to have received under the agreement or order for the child for the period is:

Note:          This subclause only applies in respect of enforceable maintenance liabilities (see subclause (7)).

             (5)  The notional arrears amount, in respect of a debt arising for a previous period under the agreement or order, is:

             (6)  For the purposes of subclause (5), if:

                     (a)  an individual has more than one debt that arose under an agreement or order for previous periods; and

                     (b)  the amount received in an income year by the individual under the agreement or order for a child for a period exceeds the amount that is payable to the individual under the agreement or order for the child for the period;

then:

                     (c)  the individual is taken to have received the excess to pay off each debt in the order in which the debts arose; and

                     (d)  each debt is reduced by the amount of the debt that is paid off.

             (7)  Subclauses (3) and (4) only apply in respect of enforceable maintenance liabilities (within the meaning of the Child Support (Registration and Collection) Act 1988).

             (8)  In this clause:

lump sum payments agreement or order means:

                     (a)  an agreement containing lump sum payment provisions (within the meaning of the Child Support (Assessment) Act 1989); or

                     (b)  a court order made under section 123A of that Act.

non‑periodic payments agreement or order means:

                     (a)  an agreement containing non‑periodic payment provisions (within the meaning of the Child Support (Assessment) Act 1989); or

                     (b)  a court order made under section 124 of that Act that includes a statement made under section 125 of that Act that the annual rate of child support payable by a liable parent under an administrative assessment is to be reduced.

20C  Working out amounts of child maintenance in relation to lump sum payments

             (1)  This clause applies if an individual receives in an income year child maintenance for an FTB child of the individual under:

                     (a)  a child support agreement, containing lump sum payment provisions (within the meaning of paragraph 84(1)(e) of the Child Support (Assessment) Act 1989), to which clause 20B does not apply; or

                     (b)  a court order made under section 123A of that Act;

in the form of a lump sum payment that is to be credited under section 69A of the Child Support (Registration and Collection) Act 1988 against the amount payable under a liability under an administrative assessment.

             (2)  For the purposes of this Act, the amount of child maintenance that the individual is taken to have received in an income year under the agreement or order for the child for a period is the amount that is credited under section 69A of the Child Support (Registration and Collection) Act 1988 against the amount payable under the liability under the administrative assessment for the child for the period.

Note:          The amount worked out under this clause is annualised under clause 20A.

             (3)  Subclause (2) does not apply in relation to the individual and the child for a period if subclause 20B(2), (3) or (4) or 20D(2) has applied in relation to the individual and the child for that period.

20D  Working out amounts of child maintenance for administrative assessments privately collected

             (1)  This clause applies if, during a period in an income year:

                     (a)  an individual is entitled to receive an amount of child maintenance for an FTB child of the individual under a liability under an administrative assessment (within the meaning of the Child Support (Assessment) Act 1989); and

                     (b)  the liability is not an enforceable maintenance liability (within the meaning of the Child Support (Registration and Collection) Act 1988); and

                     (c)  the child maintenance is not maintenance to which clause 20B applies; and

                     (d)  the Secretary considers that it is reasonable for the individual to take action to obtain the amount.

Individual taken to have received full entitlement

             (2)  For the purposes of this Act, the individual is taken to have received, for the period in the income year, the amount of child maintenance for the child that the individual is entitled to receive under the liability, disregarding so much of that amount as is attributable to the individual receiving disability expenses maintenance.

21  Maintenance income of members of couple to be added

                   The annualised amount of the maintenance income of an individual who is a member of a couple is the sum of the amounts that, apart from this clause, would be the respective annualised amounts of each of the members of the couple.

22  How to calculate an individual’s maintenance income free area

                   An individual’s maintenance income free area is worked out using the following table. Work out which family situation in the table applies to the individual. The maintenance income free area is the corresponding amount in column 2 plus an additional corresponding amount in column 3 for each FTB child after the first, disregarding any child:

                     (a)  for whom maintenance income is disregarded under paragraph (a) of step 1 of the method statement in clause 20; or

                     (b)  in respect of whom neither the individual, nor the individual’s partner, is entitled to apply for maintenance income.

 

Maintenance income free area

(Part A—Method 1)

 

Column 1

Individual’s family situation

Column 2

Basic amount

Column 3

Additional amount

1

Not a member of a couple

$952.65

$317.55

2

Partnered (both the individual and the partner have an annualised amount of maintenance income)

$1,905.30

$317.55

3

Partnered (only one has an annualised amount of maintenance income)

$952.65

$317.55

23  Only maintenance actually received taken into account in applying clause 22

                   In determining whether or not item 2 or 3 of the table in clause 22 applies to an individual, clause 21 is to be disregarded. This has the effect of taking into account only maintenance income that the individual actually receives rather than any maintenance income that the individual is taken to receive because of maintenance income received by the individual’s partner.

24  Apportionment of capitalised maintenance income

             (1)  The object of this clause is to spread capitalised maintenance income so that it is taken into account over the whole of the period in respect of which it is received.

             (2)  If an individual receives capitalised maintenance income, the maintenance income of the individual that is attributable to the capitalised maintenance income during any period (the relevant period) in the capitalisation period is the amount worked out using the formula:

          (2A)  For the capitalisation period in an income year, the annualised amount of an individual’s capitalised maintenance income is worked out using the following formula:

Capitalisation period—court order or agreement

             (3)  If:

                     (a)  the capitalised maintenance income is received under or as a result of:

                              (i)  the order of a court; or

                             (ii)  a maintenance agreement (within the meaning of the Family Law Act 1975) that has been registered in, or approved by, a court in Australia or an external Territory; or

                            (iii)  a financial agreement, or Part VIIIAB financial agreement, within the meaning of that Act; or

                            (iv)  any other agreement with respect to the maintenance of a person that has been registered in, or approved by, a court in Australia or an external Territory; and

                     (b)  the order or agreement specified the period in relation to which the capitalised maintenance income was to be provided; and

                     (c)  the length of the period could be ascertained with reasonable certainty when the order was made or the agreement was so registered or approved;

the capitalisation period is, subject to subclause (6), the period specified in the order or agreement.

Capitalisation period—FTB child under 18

             (4)  If:

                     (a)  the capitalised maintenance income relates to the maintenance of an FTB child of the individual; and

                     (b)  the child has not turned 18 on the day on which the income is received; and

                     (c)  subclause (3) does not apply to the capitalised maintenance income;

the capitalisation period is, subject to subclause (6), the period that starts on the day on which the income is received and ends on the day immediately before the day on which the child turns 18.

Capitalisation period—partner under 65

             (5)  If:

                     (a)  the capitalised maintenance income relates to the maintenance of the individual by the individual’s partner or former partner; and

                     (b)  the individual has not turned 65 on the day on which the income is received; and

                     (c)  subclause (3) does not apply to the capitalised maintenance income;

the capitalisation period is, subject to subclause (6), the period that starts on the day on which the income is received and ends on the day immediately before the day on which the individual turns 65.

Capitalisation period—other cases

             (6)  If:

                     (a)  the Secretary considers:

                              (i)  in a case falling within subclause (3) where the period referred to in that subclause was specified in an order of a court that was made by consent or in an agreement referred to in subparagraph (3)(a)(ii), (iii) or (iv)—that the period is not appropriate in the circumstances of the case; or

                             (ii)  in a case falling within subclause (4) or (5)—that the period referred to in that subclause is not appropriate in the circumstances of the case; or

                     (b)  no capitalisation period is applicable in relation to the capitalised maintenance income under subclause (3), (4) or (5);

the capitalisation period is such period as the Secretary considers appropriate in the circumstances of the case.

Subdivision BMaintenance income credit balances

24A  Maintenance income credit balances

             (1)  A maintenance income credit balance, for a registered entitlement of an individual, is, at any particular time, the balance at that time of the accruals under clause 24B and the depletions under clause 24E in relation to that entitlement.

             (2)  Despite subclause (1), a maintenance income credit balance for a registered entitlement, at the end of an income year, cannot exceed the total arrears owing from that registered entitlement, at that time, for all income years for which the entitlement has existed.

             (3)  If:

                     (a)  but for the condition in subclause 24B(3) not being met in relation to an income year, there would be an accrual to a maintenance income credit balance of an individual for a day in that income year; and

                     (b)  after there has been an accrual under clause 24C for a day in a later income year or a depletion under clause 24E for a later income year, that condition is met in relation to the earlier income year;

the maintenance income credit balance is recalculated, taking into account the accrual for the day in the earlier income year before taking into account the accrual or depletion mentioned in paragraph (b).

             (4)  This Subdivision continues to apply in relation to a maintenance income credit balance of an individual whether or not the individual or the individual’s partner continues to be eligible for family tax benefit.

24B  Accruals to a maintenance income credit balance

Accrual if conditions are satisfied

             (1)  There is an accrual to a maintenance income credit balance for a registered entitlement of an individual, for a day in an income year, of the amount worked out under clause 24C for that day, if all the conditions in this clause are satisfied.

Conditions that must be satisfied

             (2)  Either or both of the following must apply:

                     (a)  the individual is eligible for family tax benefit for the day;

                     (b)  if the individual is a member of a couple on the day—the individual’s partner is eligible for family tax benefit for the day.

             (3)  The eligible person must have satisfied the FTB reconciliation conditions in section 32B of the Family Assistance Administration Act for all of the same‑rate benefit periods (within the meaning of that section) that are included in the income year.

             (4)  The annualised amount of the maintenance income of the eligible person for the day must be less than the maintenance income free area that applied to the eligible person for that day.

             (5)  The maintenance income that the individual received in the income year from the registered entitlement must be less than the amount due in the income year from the registered entitlement.

24C  Amount of accrual to a maintenance income credit balance

             (1)  This is how to work out the amount of the accrual under clause 24B, for a day in an income year, to a maintenance income credit balance for a registered entitlement of an individual who is, or is the partner of, an eligible person under subclause 24B(2):

Method statement

Step 1.   Work out the global maintenance entitlement of the eligible person for the day using clause 24D.

Step 2.   Identify the lower of:

               (a)     that global maintenance entitlement; and

              (b)     the maintenance income free area that applied to the eligible person for the day.

Step 3.   Subtract from the lower amount identified in step 2 the annualised amount of the maintenance income of the eligible person for the day.

Step 4.   Divide the result of step 3 by 365 and round the result of the division to the nearest cent (rounding 0.5 cents upwards).

Step 5.   Unless subclause (2) applies to the individual, the amount that accrues to the maintenance income credit balance of the individual for the day is the amount worked out under step 4.

              If subclause (2) applies to the individual, take the amount worked out under step 4 and apply the method statement in subclause (2).

             (2)  If either or both of the following apply:

                     (a)  the individual has more than one registered entitlement for the day in respect of which the condition in subclause 24B(5) is met;

                     (b)  if the individual is a member of a couple on the day—the individual’s partner has one or more registered entitlements for the day in respect of which the condition in subclause 24B(5) is met;

this is how to work out the amount of the accrual under clause 24B, for a day in an income year, to each of the maintenance income credit balances (the relevant balances) for those entitlements:

Method statement

Step 1.   Work out the daily cap for each relevant balance as follows:

               (a)     work out the annualised amount mentioned in paragraph 24D(1)(a) that is due in the income year from the registered entitlement to which the balance relates, and any related private collection entitlement;

              (b)     work out under subclause (4) the annualised amount of maintenance income received in the income year from that registered entitlement, and any related private collection entitlement;

               (c)     the daily cap is the excess of the amount mentioned in paragraph (a) over the amount mentioned in paragraph (b), divided by 365 and rounded to the nearest cent (rounding 0.5 cents upwards).

Step 2.   Distribute the amount worked out under step 4 of the method statement in subclause (1) equally among each relevant balance, up to the amount of the daily cap for the relevant balance.

Step 3.   Distribute any remaining amount equally among each relevant balance for which the daily cap has not been reached, up to the amount of the daily cap for the relevant balance.

Step 4.   Reapply step 3 to any remaining amount until:

               (a)     there is no remaining amount to distribute; or

              (b)     the daily cap for each relevant balance is reached.

Step 5.   The amount that accrues to each of the relevant balances for the day is the sum of the amount distributed under step 2 and any additional amounts distributed under steps 3 and 4, with that sum rounded to the nearest cent (rounding 0.5 cents upwards).

             (3)  To avoid doubt, clauses 24B and 24C apply only once for a day in relation to any relevant balance.

             (4)  For the purposes of step 1 of the method statement in subclause (2), the annualised amount of maintenance income received in an income year from a registered entitlement, and any related private collection entitlement, of an individual (or an individual’s partner) is the amount worked out by using this formula:

             (5)  In this clause:

related private collection entitlement, in relation to a registered entitlement, has the same meaning as in clause 24D.

24D  Global maintenance entitlement of an eligible person

             (1)  For the purposes of step 1 of the method statement in subclause 24C(1), the global maintenance entitlement of the eligible person under subclause 24B(2) for the day is the sum of:

                     (a)  the annualised amounts worked out using the formula in subclause (2) for:

                              (i)  each registered entitlement for the day, and any related private collection entitlement, of the eligible person; and

                             (ii)  if the eligible person is a member of a couple on the day—each registered entitlement for the day, and any related private collection entitlement, of the eligible person’s partner; and

                     (b)  any amounts worked out under subclause (3); and

                     (c)  the annualised amount of any capitalised maintenance income of the eligible person and, if the eligible person is a member of a couple on the day, of the eligible person’s partner, for the day; and

                     (d)  the annualised amount of any maintenance income of the eligible person and, if the eligible person is a member of a couple on the day, of the eligible person’s partner, for the day:

                              (i)  that is not from a registered entitlement; and

                             (ii)  that is not capitalised maintenance income.

             (2)  For the purposes of paragraph (1)(a), the formula is:

             (3)  If:

                     (a)  in respect of:

                              (i)  a registered entitlement for the day, and any related private collection entitlement, of the eligible person; or

                             (ii)  if the eligible person is a member of a couple on the day—a registered entitlement for the day, and any related private collection entitlement, of the eligible person’s partner;

                            the maintenance income received by the eligible person or partner for the income year exceeds the amount due in the income year from the registered entitlement, and any related private collection entitlement; and

                     (b)  that excess, or any part of it (the relevant excess), is not disregarded for the purposes of paragraph (c) of step 1 of the method statement in clause 20;

an amount for the purposes of paragraph (1)(b) is worked out by using this formula:

             (4)  For the purposes of this clause, an individual’s private collection entitlement is related to the individual’s registered entitlement if the private collection entitlement and registered entitlement relate to the same registrable maintenance liability, within the meaning of the Child Support (Registration and Collection) Act 1988.

             (5)  In this clause:

private collection 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 a registrable maintenance liability that is not an enforceable maintenance liability, within the meaning of the Child Support (Registration and Collection) Act 1988.

24E  Depletions from a maintenance income credit balance

             (1)  There is a depletion from the maintenance income credit balance for a registered entitlement of an individual, for an income year, of the amount worked out under subclause (2), if:

                     (a)  the income year has ended; and

                     (b)  the maintenance income that the individual received in the income year from the entitlement is more than the amount due in the income year from the entitlement.

             (2)  The amount by which the maintenance income credit balance is depleted is the lower of:

                     (a)  the excess of the maintenance income that the individual received in the income year from the entitlement over the amount due in the income year from the entitlement; and

                     (b)  the amount of the maintenance income credit balance.

             (3)  For the purposes of paragraphs (1)(b) and (2)(a), in working out the maintenance income received in an income year or the amount of maintenance income due in an income year:

                     (a)  disregard any maintenance income received or due for an FTB child for whom the FTB child rate under clause 7 does not exceed the base FTB child rate (see clause 8); and

                     (b)  disregard the operation of clause 11 (sharing of family tax benefit) in applying paragraph (a).

24EA  Amounts due under notional assessments

             (1)  This clause applies if:

                     (a)  an individual receives child maintenance for an FTB child of the individual under a child support agreement or court order; and

                     (b)  there is, in relation to the agreement or order, a notional assessment of the annual rate of child support that would be payable to the individual for the child for a particular day in a child support period if that annual rate were payable under Part 5 of the Child Support (Assessment) Act 1989 instead of under the agreement or order; and

                     (c)  the child maintenance is received, wholly or in part, from a registered entitlement.

             (2)  For the purposes of this Subdivision, the amount of child maintenance that is taken to be due to the individual under the agreement or order (whether from the registered entitlement or from a related private collection entitlement within the meaning of clause 24D), for the child for a period, is the amount that would have been due if the amount due to the individual had been the annual rate of child support for the child for the period that is included in the notional assessment.

             (3)  To avoid doubt, subclause (2) does not apply in relation to the total arrears owing from a registered entitlement, as mentioned in subclause 24A(2).

Subdivision CMaintenance income ceiling for Method 1

24F  Subdivision not always to apply

                   This Subdivision does not apply to an individual if:

                     (a)  the individual, and the individual’s partner, between them are entitled to apply for maintenance income:

                              (i)  from only one other individual; and

                             (ii)  in respect of all of the FTB children of the individual; and

                     (b)  the individual has no regular care children who are rent assistance children.

24G  Overall method for working out maintenance income ceiling for Method 1

                   For the purposes of paragraph (d) of step 1 of the method statement in clause 20, this is how to work out an individual’s maintenance income ceiling for maintenance income received by the individual, or the individual’s partner, from another individual (the maintenance payer) if the individual’s Part A rate is worked out using this Part (Method 1):

Method statement

Step 1.   Work out the individual’s above base standard amount for the maintenance income using clause 24H.

Step 1A. Work out the individual’s above base clean energy supplement amount for the maintenance income using clause 24HA.

Step 2.   Work out the individual’s RA amount for the maintenance income using clause 24J.

Step 3.   Work out the individual’s MIFA amount for the maintenance income using clause 24K.

Step 4.   Work out the individual’s maintenance income ceiling for the maintenance income using clause 24L.

24H  How to work out an individual’s above base standard amount

                   The individual’s above base standard amount for the maintenance income is the difference between:

                     (a)  the individual’s standard rate under Division 2 of this Part (clauses 7 to 11) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer; and

                     (b)  the individual’s standard rate under Division 2 of Part 3 (clauses 26 and 27) for those children (assuming that the individual’s Part A rate were calculated under Part 3).

24HA  How to work out an individual’s above base clean energy supplement amount

                   The individual’s above base clean energy supplement amount for the maintenance income is the difference between:

                     (a)  the individual’s clean energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause 38AA) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer; and

                     (b)  the individual’s clean energy supplement (Part A) under Subdivision B of Division 2AA of Part 5 (clause 38AF) for those children (assuming that the individual’s Part A rate were calculated under Part 3).

24J  How to work out an individual’s RA (rent assistance) amount

                   This is how to work out the individual’s RA amount for the maintenance income:

Method statement

Step 1.   Work out the individual’s rent assistance (if any) under Subdivision A of Division 2B of Part 5.

Step 2.   Work out the amount that would be the individual’s rent assistance (if any) under that Subdivision if rent assistance were paid for only those children in respect of whom neither the individual, nor the individual’s partner, is entitled to apply for maintenance income.

Step 3.   If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from only one maintenance payer, the difference between the amount worked out under step 1 and the amount worked out under step 2 is the individual’s RA amount for the maintenance income.

Step 4.   If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from more than one maintenance payer, the individual’s RA amount for maintenance income received from a particular maintenance payer is worked out using the formula:

24K  How to work out an individual’s MIFA (maintenance income free area) amount

             (1)  If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from only one maintenance payer, then the individual’s MIFA amount for the maintenance income is the amount of the individual’s maintenance income free area.

Apportioning the maintenance income free area

             (2)  If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from more than one maintenance payer, the individual’s MIFA amount for maintenance income received from a particular maintenance payer is worked out using the following formula:

where:

individual’s no child amount is the amount worked out using the following formula:

24L  How to work out an individual’s maintenance income ceiling

                   The individual’s maintenance income ceiling for the maintenance income is worked out using the following formula:

Subdivision DMaintenance income ceiling for purposes of comparison for Method 2

24M  Subdivision not always to apply

                   This Subdivision does not apply to an individual if:

                     (a)  the individual, and the individual’s partner, between them are entitled to apply for maintenance income:

                              (i)  from only one other individual; and

                             (ii)  in respect of all of the FTB children of the individual; and

                     (b)  the individual has no regular care children who are rent assistance children.

24N  Overall method for working out maintenance income ceiling for purposes of comparison for Method 2

                   For the purposes of the comparison in step 4 of the method statement in clause 25, this is how to work out an individual’s maintenance income ceiling for maintenance income received by the individual, or the individual’s partner, from another individual (the maintenance payer) if the individual’s Part A rate is worked out using Part 3 of this Schedule (Method 2):

Method statement

Step 1.   Work out the individual’s standard amount for the maintenance income using clause 24P.

Step 2.   Work out the individual’s LFS amount for the maintenance income using clause 24Q.

Step 3.   Work out the individual’s multiple birth allowance (if any) under Division 2 of Part 5 (clauses 36 to 38) for FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer.

Step 4.   Work out the individual’s supplement amount for the maintenance income using clause 24R.

Step 4A. Work out the individual’s clean energy supplement amount for the maintenance income using clause 24RA.

Step 5.   Work out the individual’s RA amount for the maintenance income using clause 24J.

Step 6.   Work out the individual’s MIFA amount for the maintenance income using clause 24K.

Step 7.   Work out the individual’s maintenance income ceiling for the maintenance income using clause 24S.

24P  How to work out an individual’s standard amount

                   The individual’s standard amount for the maintenance income is the individual’s standard rate under Division 2 of this Part (clauses 7 to 11) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer.

24Q  How to work out an individual’s LFS (large family supplement) amount

                   This is how to work out the individual’s LFS amount for the maintenance income:

Method statement

Step 1.   Work out the individual’s large family supplement (if any) under Division 1 of Part 5.

Step 2.   Work out the amount that would be the individual’s large family supplement (if any) under that Division if large family supplement were paid for only those children in respect of whom neither the individual, nor the individual’s partner, is entitled to apply for maintenance income.

Step 3.   If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from only one maintenance payer, the difference between the amount worked out under step 1 and the amount worked out under step 2 is the individual’s LFS amount for the maintenance income.

Step 4.   If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from more than one maintenance payer, the individual’s LFS amount for maintenance income received from a particular maintenance payer is worked out using the formula:

             

24R  How to work out an individual’s supplement amount

                   The individual’s supplement amount for the maintenance income is the individual’s FTB Part A supplement under Division 2A of Part 5 (clause 38A) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer.

24RA  How to work out an individual’s clean energy supplement amount

                   The individual’s clean energy supplement amount for the maintenance income is the individual’s clean energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause 38AA) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer.

24S  How to work out an individual’s maintenance income ceiling

                   The individual’s maintenance income ceiling for the maintenance income is worked out using the following formula:


 

Part 3Part A rate (Method 2)

Division 1Overall rate calculation process

25  Method of calculating Part A rate

                   Subject to the operation of clause 25A, if the individual’s Part A rate is to be calculated using this Part, it is calculated as follows:

Method statement

Step 1.   Add the following amounts:

               (a)     the individual’s standard rate under Division 2 of this Part (clauses 26 and 27);

              (b)     the individual’s large family supplement (if any) under Division 1 of Part 5 (clauses 34 and 35);

               (c)     the individual’s multiple birth allowance (if any) under Division 2 of Part 5 (clauses 36 to 38);

              (d)     the individual’s FTB Part A supplement under Division 2A of Part 5 (clause 38A);

               (e)     the individual’s clean energy supplement (Part A) under Subdivision B of Division 2AA of Part 5 (clause 38AF).

              The result is the individual’s Method 2 base rate.

Step 2.   Apply the income test in Division 3 of this Part (clause 28) to work out any reduction for adjusted taxable income. Take any reduction away from the individual’s Method 2 base rate: the result is the individual’s provisional Part A rate.

Step 3.   Work out the rate that would be the individual’s income and maintenance tested rate under step 3 of the method statement in clause 3 if the individual’s Part A rate were to be calculated using Part 2 (but disregarding clause 24G): the result is the individual’s Method 2 income and maintenance tested rate.

Step 4.   The individual’s Part A rate is:

               (a)     the individual’s provisional Part A rate if it is equal to or greater than the individual’s Method 2 income and maintenance tested rate; or

              (b)     the individual’s Method 2 income and maintenance tested rate if it is greater than the individual’s provisional Part A rate.

25A  Family tax benefit advance to individual

             (1)  If:

                     (a)  an individual is entitled to be paid family tax benefit by instalment; and

                     (b)  the individual is paid a family tax benefit advance; and

                     (c)  the individual has not repaid the whole of the advance; and

                     (d)  the amount of unrepaid family tax benefit advance is not an FTB advance debt;

then, subject to clauses 44 and 49, the individual’s Part A rate is to be reduced in accordance with Division 4 of Part 5 (clauses 40 to 51).

             (2)  If an individual satisfies paragraphs (1)(a) to (d) for more than one family tax benefit advance, the individual’s Part A rate is to be reduced under subclause (1) for each of those advances.

25B  Components of Part A rates under this Part

                   The Minister may, by legislative instrument, determine a method for working out the extent to which Part A rates under this Part are attributable to the amounts referred to in step 1 of the method statement in clause 25.


 

Division 2Standard rate

26  Standard rate

             (1)  Subject to clause 27, an individual’s standard rate is the total obtained by adding the FTB child rates for each of the individual’s FTB children.

             (2)  The FTB child rate for the purpose of subclause (1) is $1,416.20.

27  Sharing family tax benefit (shared care percentages)

                   If an individual has a shared care percentage for an FTB child of the individual, the FTB child rate for the child, in working out the individual’s standard rate under clause 26, is the individual’s shared care percentage of the FTB child rate that would otherwise apply to the child.


 

Division 3Income test

28  Income test

                   This is how to work out an individual’s reduction for adjusted taxable income:

Method statement

Step 1.   Work out the individual’s higher income free area using clause 2.

Step 2.   Work out whether the individual’s adjusted taxable income exceeds the individual’s higher income free area.

Step 3.   If the individual’s adjusted taxable income does not exceed the individual’s higher income free area, the individual’s income excess is nil.

Step 4.   If the individual’s adjusted taxable income exceeds the individual’s higher income free area, the individual’s income excess is the individual’s adjusted taxable income less the individual’s higher income free area.

Step 5.   The individual’s reduction for income is 30% of the income excess.


 

Part 3APart A rate (Method 3)

  

28A  Method of calculating Part A rate

                   Subject to the operation of clauses 38J and 38K, if the individual’s Part A rate is to be calculated using this Part, it is calculated as follows:

Method statement

Step 1.   Work out the individual’s rent assistance (if any) under Subdivision A of Division 2B of Part 5 (clauses 38B to 38H). The result is the individual’s maximum rate.

Step 2.   Apply the income test in Division 2C of Part 5 (clauses 38L to 38N) to work out any reduction for adjusted taxable income. Take any reduction away from the individual’s maximum rate: the result is the individual’s income tested rate.

Step 3.   The individual’s Part A rate is the individual’s income tested rate.


 

Part 4Part B rate

Division 1Overall rate calculation process

Subdivision AAWhen Part B rate is nil

28B  Adjusted taxable income exceeding $150,000

             (1)  Despite Subdivisions A and B, an individual’s Part B rate is nil if the individual’s adjusted taxable income is more than $150,000.

Note:          If the individual is a member of a couple, the individual’s adjusted taxable income is the higher of the individual’s adjusted taxable income and the adjusted taxable income of the individual’s partner: see clause 3 of Schedule 3.

             (2)  However, subclause (1) does not apply while the individual, or the individual’s partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement.

28C  Paid parental leave

                   Despite Subdivisions A and B, the Part B rate that an individual is eligible for in respect of a day is nil if the day occurs during a PPL period applying to the individual, or the individual’s partner.

Subdivision AGeneral method of calculating Part B rate

29  General method of calculating Part B rate

             (1)  The individual’s Part B rate is the amount worked out by adding the following amounts if the individual is not a member of a couple:

                     (a)  the individual’s standard rate under Division 2 (clauses 30 and 31);

                     (b)  the individual’s FTB Part B supplement under Division 2A (clause 31A);

                     (c)  the individual’s clean energy supplement (Part B) under Division 2B (clause 31B).

             (2)  The individual’s Part B rate is worked out using the following method statement if the individual is a member of a couple:

Method statement

Step 1.   Add the following amounts:

               (a)     the individual’s standard rate under Division 2 (clauses 30 and 31);

              (b)     the individual’s FTB Part B supplement under Division 2A (clause 31A);

               (c)     the individual’s clean energy supplement (Part B) under Division 2B (clause 31B).

              The result is the individual’s maximum rate.

Step 2.   Work out the individual’s reduction for adjusted taxable income using Division 3 (clauses 32 and 33).

Step 3.   The individual’s Part B rate is the maximum rate less the reduction for adjusted taxable income.

Note:          An individual who is a member of a couple works out his or her Part B rate under Subdivision B if the secondary earner of the couple returns to paid work after the birth of a child etc.

          (2A)  The Minister may, by legislative instrument, determine a method for working out the extent to which Part B rates under subclause (2) are attributable to the amounts referred to in step 1 of the method statement in subclause (2).

             (3)  In applying this Part to an individual, disregard an FTB child who has turned 16 years of age unless the FTB child is a senior secondary school child. If disregarding the FTB child means that neither item 1 nor item 2 in the table in clause 30 applies to the individual, the individual’s Part B rate is nil.

Subdivision BMethod of calculating Part B rate for those who return to paid work after the birth of a child etc.

29A  Method of calculating Part B rate for those who return to paid work after the birth of a child etc.

Application of clause

             (1)  The Part B rate that an individual is eligible for in respect of a day in an income year is worked out under subclause (2) if:

                     (a)  the individual is a member of a couple on the day; and

                     (b)  the conditions in subclauses (3) to (8) of this clause are met; and

                     (c)  the conditions in clause 29C are met in respect of the day.

Method of calculating Part B rate

             (2)  The Part B rate that the individual is eligible for in respect of the day is the amount worked out by adding the following amounts:

                     (a)  the individual’s standard rate under Division 2 in respect of the day (clauses 30 and 31);

                     (b)  the individual’s FTB Part B supplement under Division 2A in respect of the day (clause 31A);

                     (c)  the individual’s clean energy supplement (Part B) under Division 2B in respect of the day (clause 31B).

Conditions

             (3)  During a period during the income year in which the day occurs, the secondary earner of the couple (who might be the individual mentioned in subclause (1)):

                     (a)  is not engaging in paid work; and

                     (b)  is not receiving passive employment income in respect of that period.

             (4)  Later during that income year, the secondary earner returns to paid work for the first time since a child became an FTB child of the secondary earner.

          (4A)  If, in different income years, more than one secondary earner returns to paid work for the first time in respect of the same child, the Part B rate of the individual is not calculated under this clause in respect of a return to paid work that is not the earliest return to paid work.

          (4B)  If, in the same income year, more than one secondary earner returns to paid work for the first time in respect of the same child, the Part B rate of the individual is not calculated under this clause in respect of a secondary earner for whom the period mentioned under paragraph 29C(1)(a) does not begin first.

             (5)  The conditions in clause 29B are met in respect of that child.

             (6)  The individual mentioned in subclause (1) has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same‑rate benefit periods in that income year.

             (7)  If subclause (8) does not apply—either or both of the following apply:

                     (a)  the individual notifies the Secretary of the secondary earner’s return to paid work before the end of the income year following the income year in which the secondary earner returns to paid work;

                     (b)  the Secretary becomes aware of the secondary earner’s return to paid work before the end of the income year following the income year in which the secondary earner returns to paid work.

             (8)  If, during the second income year following a particular income year, a claim is made under the Family Assistance Administration Act for payment of family tax benefit for a past period that occurs in the particular income year, the Secretary is notified in the claim that the secondary earner returned to paid work during the particular income year.

29B  Conditions to be met in respect of an FTB child

             (1)  For the purpose of subclause 29A(5), the conditions in this clause are met in respect of a child if the conditions in subclauses (2) and (3) of this clause are met in respect of the child on any single day that meets the conditions in clause 29C.

Conditions in respect of FTB child

             (2)  Of all the FTB children of the secondary earner, either:

                     (a)  the child most recently became an FTB child of the secondary earner; or

                     (b)  if all of the children became FTB children of the secondary earner at the same time—the child is the youngest FTB child of the secondary earner.

Generally, only one individual calculates Part B rate under clause 29A

             (3)  No other individual’s Part B rate has been calculated under clause 29A as a result of the conditions in this clause being met in respect of the child.

Exception—section 59 determination (shared care)

             (4)  If another individual’s Part B rate has been calculated as mentioned in subclause (3), the condition in that subclause is taken to be met in respect of the child if:

                     (a)  on the day on which the other individual or his or her partner returns to paid work, the other individual has a shared care percentage for the child; and

                     (b)  the secondary earner is not a member of the same couple as the other individual on either:

                              (i)  the day mentioned in paragraph (a); or

                             (ii)  the day on which the secondary earner returns to paid work.

Exception—section 28 and 29 determinations (members of a couple in a blended family or members of a separated couple) etc.

             (5)  If another individual’s Part B rate has been calculated as mentioned in subclause (3), the condition in that subclause is taken to be met in respect of the child if:

                     (a)  at some time during the income year, the other individual is the partner of:

                              (i)  the secondary earner; or

                             (ii)  the individual mentioned in subclause 29A(1) (if he or she is not the secondary earner); and

                     (b)  the other individual’s Part B rate has been calculated under clause 29A in respect of the same return to paid work, and the same FTB child, of the secondary earner.

29C  Conditions to be met in respect of a day

             (1)  For the purposes of paragraph 29A(1)(c) and clause 29B, the conditions in this clause are met in respect of a day in an income year if:

                     (a)  the day falls in the period that starts on the latest of the following days:

                              (i)  1 July of the income year;

                             (ii)  the day after the secondary earner stops paid work;

                            (iii)  the day after the secondary earner stops receiving passive employment income in respect of a period;

                            and ends immediately before the day on which the secondary earner returns to paid work; and

                     (b)  the secondary earner is not receiving passive employment income in respect of the day.

             (2)  For the purpose of subclause (1), the day on which an individual returns to paid work is:

                     (a)  if the individual returns to paid work because of subsection 3B(2)—the first day of the 4 week period mentioned in that subsection on which the individual is engaging in paid work; and

                     (b)  if the individual returns to paid work because of subsection 3B(3)—the first day on which the individual is engaging in paid work.

             (3)  To avoid doubt, the first and last days of the period mentioned in paragraph (1)(a) fall in that period.


 

Division 2Standard rate

30  Standard rate

                   Subject to clause 31, an individual’s standard rate is worked out using the following table. Work out which family situation applies to the individual. The standard rate is the corresponding amount in column 2.

Standard rates
(Part B)

 

Column 1

Family situation

Column 2

Standard rate

1

youngest FTB child is under 5 years of age

$2,569.60

2

youngest FTB child is 5 years of age or over

$1,781.20

31  Sharing family tax benefit (shared care percentages)

             (1)  If:

                     (a)  an individual has a shared care percentage for an FTB child of the individual; and

                     (b)  the child is the individual’s only FTB child;

the individual’s standard rate is the individual’s shared care percentage of the standard rate that would otherwise apply.

             (2)  If:

                     (a)  an individual has a shared care percentage for an FTB child of the individual; and

                     (b)  the child is not the individual’s only FTB child;

the individual’s standard rate is to be worked out as follows:

                     (c)  for each of the individual’s FTB children for whom the individual does not have a shared care percentage, work out the rate that would be the individual’s standard rate under clause 30 if that child were the individual’s only FTB child;

                     (d)  for each of the individual’s FTB children for whom the individual has a shared care percentage, work out the rate that would be the individual’s standard rate under clause 30 if:

                              (i)  that child were the individual’s only FTB child; and

                             (ii)  subclause (1) of this clause applied to the child;

                     (e)  the individual’s standard rate is the highest of the rates obtained under paragraphs (c) and (d).


 

Division 2AFTB Part B supplement

31A  Rate of FTB Part B supplement

             (1)  The amount of the FTB Part B supplement to be added in working out an individual’s Part B rate under clause 29 or 29A is:

                     (a)  if the individual has one FTB child, or more than one FTB child, and the individual does not have a shared care percentage for that child, or for at least one of those children—the FTB (B) gross supplement amount; or

                     (b)  if the individual has only one FTB child and the individual has a shared care percentage for the child—the shared care percentage of the FTB (B) gross supplement amount; or

                     (c)  if the individual has more than one FTB child and the individual has a shared care percentage for each of those children—the highest of those percentages of the FTB (B) gross supplement amount.

             (2)  For the purposes of subclause (1), the FTB (B) gross supplement amount is $302.95.

             (3)  To avoid doubt, when the FTB (B) gross supplement amount is indexed on a 1 July under Part 2 of Schedule 4, the amount, as it stood before that indexation, continues to apply in working out an individual’s Part B rate under clause 29 or 29A for the income year ending just before that 1 July.


 

Division 2BClean energy supplement (Part B)

31B  Clean energy supplement (Part B)

             (1)  The amount of the clean energy supplement (Part B) to be added in working out an individual’s Part B rate under clause 29 or 29A is worked out using the following table. Work out which family situation applies to the individual. Subject to clause 31C, the clean energy supplement (Part B) is the amount worked out under subclause (2).

 

Clean energy supplement (Part B)

Item

Family situation

1

Youngest FTB child is under 5 years of age

2

Youngest FTB child is 5 years of age or over

             (2)  For the purposes of subclause (1), the clean energy supplement (Part B), in relation to an item in the table in subclause (1), is worked out as follows:

Method statement

Step 1.   Work out the amount applicable on 1 July 2013 under the corresponding item of the table in clause 30.

Step 2.   Work out the FTB (B) gross supplement amount on 1 July 2013 under subclause 31A(2).

Step 3.   Work out the sum of the amounts at steps 1 and 2.

Step 4.   Multiply the amount at step 3 by 0.017.

Step 5.   Round the amount at step 4 to the nearest multiple of $3.65 (rounding up if necessary): the result is the clean energy supplement (Part B).

             (3)  This clause does not apply in relation to a day if an election made by the individual under subsection 58A(1) is in force on that day.

Note:          If that election is in force on one or more days in a quarter, then after the end of the quarter the Secretary must review the instalment determination taking into account this Division: see section 105B of the Family Assistance Administration Act.

31C  Sharing family tax benefit (shared care percentages)

             (1)  If:

                     (a)  an individual has a shared care percentage for an FTB child of the individual; and

                     (b)  the child is the individual’s only FTB child;

the individual’s clean energy supplement (Part B) is the individual’s shared care percentage of the clean energy supplement (Part B) that would otherwise apply.

             (2)  If:

                     (a)  an individual has a shared care percentage for an FTB child of the individual; and

                     (b)  the child is not the individual’s only FTB child;

the individual’s clean energy supplement (Part B) is to be worked out as follows:

                     (c)  for each of the individual’s FTB children for whom the individual does not have a shared care percentage, work out the amount that would be the individual’s clean energy supplement (Part B) under clause 31B if that child were the individual’s only FTB child;

                     (d)  for each of the individual’s FTB children for whom the individual has a shared care percentage, work out the amount that would be the individual’s clean energy supplement (Part B) under clause 31B if:

                              (i)  that child were the individual’s only FTB child; and

                             (ii)  subclause (1) of this clause applied to the child;

                     (e)  the individual’s clean energy supplement (Part B) is the highest of the amounts obtained under paragraphs (c) and (d).


 

Division 3Income test

32  Income test

                   This is how to work out an individual’s reduction for adjusted taxable income:

Method statement

Step 1.   Work out the individual’s income free area using clause 33.

Step 2.   Work out whether the individual’s adjusted taxable income exceeds the individual’s income free area.

Step 3.   If the individual’s adjusted taxable income does not exceed the individual’s income free area, the individual’s income excess is nil.

Step 4.   If the individual’s adjusted taxable income exceeds the individual’s income free area, the individual’s income excess is the individual’s adjusted taxable income less the individual’s income free area.

Step 5.   The individual’s reduction for income is 20% of the income excess.

33  Income free area

                   An individual’s income free area is $4,000.


 

Part 5Common provisions

Division 1Large family supplement

34  Eligibility for large family supplement

                   An amount by way of large family supplement is to be added in working out an individual’s maximum rate under clause 3, or an individual’s Method 2 base rate under clause 25, if the individual has 3 or more FTB children.

35  Rate of large family supplement

                   The amount of the large family supplement is worked out using the formula:


 

Division 2Multiple birth allowance

36  Eligibility for multiple birth allowance

             (1)  An amount by way of multiple birth allowance is to be added in working out an individual’s maximum rate under clause 3, or an individual’s Method 2 base rate under clause 25, if:

                     (a)  the individual has 3 or more FTB children; and

                     (b)  at least 3 of those children were born during the same multiple birth and satisfy the requirements of subclause (2).

             (2)  For the purposes of paragraph (1)(b), the requirements of this subclause are satisfied by a child if:

                     (a)  the child is under the age of 16 years; or

                     (b)  the child has turned 16 and is a senior secondary school child.

37  Rate of multiple birth allowance

                   The amount of the multiple birth allowance is:

                     (a)  if the number of the FTB children born during the same multiple birth who satisfy the requirements of subclause 36(2) is 3—$2,467.40; and

                     (b)  if the number of the FTB children born during the same multiple birth who satisfy the requirements of subclause 36(2) is 4 or more—$3,292.30.

38  Sharing multiple birth allowance (determinations under section 59A)

                   If the Secretary has made a determination under section 59A in respect of an FTB child of the individual, multiple birth allowance under this Division is to be dealt with in accordance with the determination.


 

Division 2AFTB Part A supplement

38A  Rate of FTB Part A supplement

             (1)  The amount of the FTB Part A supplement to be added in working out an individual’s maximum rate under clause 3, or an individual’s Method 2 base rate under clause 25, is:

                     (a)  if the individual has one FTB child—the applicable supplement amount for that child; or

                     (b)  if the individual has 2 or more FTB children—the sum of the applicable supplement amounts for each of those children.

             (2)  For the purposes of subclause (1), the applicable supplement amount for an FTB child of the individual is:

                     (a)  if the individual has a shared care percentage for the FTB child—the individual’s shared care percentage of the FTB gross supplement amount; or

                     (b)  in any other case—the FTB gross supplement amount.

             (3)  For the purposes of subclause (2), the FTB gross supplement amount is $600.

             (4)  To avoid doubt, when the FTB gross supplement amount is indexed on a 1 July under Part 2 of Schedule 4, the amount, as it stood before that indexation, continues to apply in working out an individual’s maximum rate under clause 3, or an individual’s Method 2 base rate under clause 25, for the income year ending just before that 1 July.


 

Division 2AAClean energy supplement (Part A)

Subdivision A—Clean energy supplement (Part A—Method 1)

38AA  Clean energy supplement (Part A—Method 1)

             (1)  The amount of the clean energy supplement (Part A) to be added in working out an individual’s maximum rate under clause 3 is worked out using the following table. Work out which category applies to each FTB child of the individual. Subject to clauses 38AB to 38AE, the FTB clean energy child amount is worked out under subclause (2). The clean energy supplement (Part A) is the sum of the FTB clean energy child amounts.

 

Clean energy supplement (Part A—Method 1)

Item

Category of FTB child

1

FTB child who is under 13 years of age

2

FTB child who has reached 13, but is under 16, years of age

3

FTB child who has reached 16 years of age and who is a senior secondary school child

4

FTB child who has reached 16, but is under 18, years of age and who is not a senior secondary school child

             (2)  For the purposes of subclause (1), the FTB clean energy child amount, in relation to an item in the table in subclause (1), is worked out as follows:

Method statement

Step 1.   Work out the amount applicable on 1 July 2013 under the corresponding item of the table in clause 7.

Step 2.   Work out the FTB gross supplement amount on 1 July 2013 under subclause 38A(3).

Step 3.   Work out the sum of the amounts at steps 1 and 2.

Step 4.   Multiply the amount at step 3 by 0.017.

Step 5.   Round the amount at step 4 to the nearest multiple of $3.65 (rounding up if necessary): the result is the FTB clean energy child amount.

             (3)  This clause does not apply in relation to a day if an election made by the individual under subsection 58A(1) is in force on that day.

Note:          If that election is in force on one or more days in a quarter, then after the end of the quarter the Secretary must review the instalment determination taking into account this Subdivision: see section 105B of the Family Assistance Administration Act.

38AB  Base FTB clean energy child amount

                   For the purposes of this Division, the base FTB clean energy child amount for an FTB child of an individual is the amount that would be the FTB clean energy child amount under subclause 38AF(2) if the individual’s clean energy supplement (Part A) were being worked out under Subdivision B and clause 38AG did not apply.

38AC  FTB clean energy child amount—recipient of other periodic payments

                   The FTB clean energy child amount for an FTB child of an individual is the base FTB clean energy child amount (see clause 38AB) if:

                     (a)  the individual or the individual’s partner is receiving a periodic payment under a law of the Commonwealth and the law provides for an increase in the rate of payment by reference to an FTB child of the individual; or

                     (b)  the individual or the individual’s partner is receiving a periodic payment under a scheme administered by the Commonwealth and the scheme provides for an increase in the rate of payment by reference to an FTB child of the individual.

38AD  Effect of certain maintenance rights

             (1)  The FTB clean energy child amount for an FTB child of an individual is the base FTB clean energy child amount (see clause 38AB) if:

                     (a)  the individual or the individual’s partner is entitled to claim or apply for maintenance for the child; and

                     (b)  the Secretary considers that it is reasonable for the individual or partner to take action to obtain maintenance; and

                     (c)  the individual or partner does not take action that the Secretary considers reasonable to obtain maintenance.

             (2)  Subclause (1) does not apply to maintenance that is:

                     (a)  a liability under an administrative assessment (within the meaning of the Child Support (Assessment) Act 1989); and

                     (b)  not an enforceable maintenance liability (within the meaning of the Child Support (Registration and Collection) Act 1988).

38AE  Sharing family tax benefit (shared care percentages)

                   If an individual has a shared care percentage for an FTB child of the individual, the FTB clean energy child amount for the child, in working out the individual’s clean energy supplement (Part A), is the individual’s shared care percentage of the FTB clean energy child amount that would otherwise apply to the child.

Subdivision B—Clean energy supplement (Part A—Method 2)

38AF  Clean energy supplement (Part A—Method 2)

             (1)  The amount of the clean energy supplement (Part A) to be added in working out an individual’s Method 2 base rate under clause 25 is the sum of the FTB clean energy child amounts, worked out under subclause (2) of this clause and clause 38AG, for each FTB child of the individual.

             (2)  For the purposes of subclause (1), the FTB clean energy child amount, for an FTB child of the individual, is worked out as follows:

Method statement

Step 1.   Work out the amount applicable on 1 July 2013 under subclause 26(2).

Step 2.   Work out the FTB gross supplement amount on 1 July 2013 under subclause 38A(3).