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A New Tax System (Family Assistance) Act 1999
In force
Administered by
Department of Education
Department of Social Services
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C2017C00014 (C84)
01 January 2017
-
19 March 2017
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Part 1—Preliminary
1 Short title
2 Commencement
2A Norfolk Island
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Part 2—Interpretation
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Division 1—Definitions
3 Definitions
3AA Meaning of receiving affected by suspension of certain schooling requirement payments
3A An individual may be in the care of 2 or more other individuals at the same time
3B Meaning of paid work and returns to paid work
3C Meaning of studying overseas full time
Division 2—Immunisation rules
4 Minister’s power to make determinations for the purposes of the definition of immunised
6 Immunisation requirements
Division 3—Various interpretative provisions
8 Extended meaning of Australian resident—hardship and special circumstances
9 Session of care
10 Effect of absence of child from care of approved child care service other than an approved occasional care service
10A Effect of absence of child from care of approved child care service that is an approved occasional care service
11 Minister may make determinations in relation to the absence of child from child care
12 Effect of absence of child from care of registered carer
13 School holidays
14 Meaning of satisfies the work/training/study test
15 Work/training/study test—recognised work or work related commitments
16 Work/training/study test—recognised training commitments
17 Work/training/study test—recognised study commitments
17A Activity requirements for claims for child care benefit for care provided by approved child care service
18 Meaning of school child
19 Maintenance income
Division 4—Approved care organisations
20 Approval of organisations providing residential care services to young people
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Part 3—Eligibility for family assistance
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Division 1—Eligibility for family tax benefit
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Subdivision A—Eligibility of individuals for family tax benefit in normal circumstances
21 When an individual is eligible for family tax benefit in normal circumstances
22 When an individual is an FTB child of another individual
22A Exceptions to the operation of section 22
22B Meaning of senior secondary school child
23 Effect of FTB child ceasing to be in individual’s care without consent
24 Effect of certain absences of FTB child etc. from Australia
25 Effect of an individual’s percentage of care for a child being less than 35%
25A Regular care child for each day in care period
26 Only 1 member of a couple eligible for family tax benefit
27 Extension of meaning of FTB or regular care child in a blended family case
28 Eligibility for family tax benefit of members of a couple in a blended family
29 Eligibility for family tax benefit of separated members of a couple for period before separation
Subdivision B—Eligibility of individuals for family tax benefit where death occurs
31 Continued eligibility for family tax benefit if an FTB or regular care child dies
32 Eligibility for a single amount of family tax benefit if an FTB or regular care child dies
33 Eligibility for family tax benefit if an eligible individual dies
Subdivision C—Eligibility of approved care organisations for family tax benefit
34 When an approved care organisation is eligible for family tax benefit
35 When an approved care organisation is not eligible for family tax benefit
Subdivision D—Determination of percentage of care
35A Determination of percentage of care—child is not in the adult’s care
35B Determination of percentage of care—child is in the adult’s care
35C Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with
35D Percentage of care if action taken to make a new care arrangement in relation to a child
35E Application of sections 35C and 35D in relation to claims for family tax benefit for a past period
35F Sections 35C and 35D do not apply in certain circumstances
35G Percentage of care if claim is made for payment of family tax benefit because of the death of a child
35H When an individual has reduced care of a child
35J Working out actual care, and extent of care, of a child
35K Days to which the percentage of care applies if sections 35C and 35D did not apply in relation to an individual etc.
35L Days to which the percentage of care applies if section 35C or 35D applied in relation to an individual
35M Rounding of a percentage of care
35N Guidelines about the making of determinations
Subdivision E—Revocation of determination of percentage of care
35P Determination must be revoked if there is a change to the individual’s shared care percentage etc.
35Q Secretary may revoke a determination of an individual’s percentage of care
35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period
35S Guidelines about the revocation of determinations
Subdivision F—Percentages of care determined under the child support law
35T Percentages of care determined under the child support law that apply for family assistance purposes
35U Reviews of percentages of care under child support law apply for family assistance purposes
Division 2—Eligibility for stillborn baby payment
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Subdivision A—Eligibility of individuals for stillborn baby payment in normal circumstances
36 When an individual is eligible for stillborn baby payment in normal circumstances
37 Only one individual eligible for stillborn baby payment in respect of a child
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Subdivision B—Eligibility of individuals for stillborn baby payment where death occurs
38 What happens if an individual eligible for stillborn baby payment dies
Division 4—Eligibility for child care benefit
41 Overview of Division
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Subdivision A—Eligibility of an individual for child care benefit by fee reduction for care provided by an approved child care service
42 When an individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service
43 When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service
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Subdivision B—Eligibility of an individual for child care benefit for a past period for care provided by an approved child care service
44 When an individual is eligible for child care benefit for a past period for care provided by an approved child care service
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Subdivision C—Eligibility of an individual for child care benefit for a past period for care provided by a registered carer
45 When an individual is eligible for child care benefit for a past period for care provided by a registered carer
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Subdivision D—Eligibility of an individual for child care benefit by single payment/in substitution because of the death of another individual
46 Eligibility for child care benefit if a conditionally eligible or eligible individual dies
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Subdivision E—Eligibility of an approved child care service for child care benefit by fee reduction for care provided by the service to a child at risk
47 When an approved child care service is eligible for child care benefit by fee reduction for care provided to a child at risk
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Subdivision F—Limitations on conditional eligibility or eligibility for child care benefit for care provided by an approved child care service or a registered carer that do not relate to hours
48 No multiple eligibility for same care
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
50 Person not eligible for child care benefit while an approved child care service’s approval is suspended
51 Approved child care service not eligible for care provided to a child at risk if Minister so determines
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Subdivision G—Limitations on eligibility for child care benefit for care provided by an approved child care service relating to hours
52 Limit on eligibility for child care benefit relating to hours
53 Weekly limit of hours
54 Circumstances when a limit of 50 hours applies
55 Circumstances when a limit of more than 50 hours applies
56 Circumstances when 24 hour care limit applies
57 Secretary’s determination of sole provider
57A Minister to determine which hours in sessions of care are to count towards the limits
57B Minister may determine rules
57C Certificates to be given and decisions and determinations to be made in accordance with rules
57E Meaning of work/disability test
Division 5—Eligibility for child care rebate
57EAA Eligibility for child care rebate—for a week
57EA Eligibility for child care rebate—for a quarter
57F Eligibility for child care rebate—for an income year or a period
Division 6—Eligibility for single income family supplement
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Subdivision A—Eligibility of individuals for single income family supplement in normal circumstances
57G When an individual is eligible for single income family supplement in normal circumstances
57GA Only one member of a couple eligible for single income family supplement
57GB Extension of meaning of qualifying child in a blended family case
57GC Eligibility for single income family supplement of members of a couple in a blended family
57GD Eligibility for single income family supplement of separated members of a couple for period before separation
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Subdivision B—Eligibility of individuals for single income family supplement where death occurs
57GE Continued eligibility for single income family supplement if a qualifying child dies
57GF Eligibility for a single amount of single income family supplement if a qualifying child dies
57GG Eligibility for single income family supplement if an eligible individual dies
Division 7—Loss of family assistance for individuals on security grounds
57GH Simplified outline of this Division
57GI Loss of family assistance for individuals on security grounds
57GJ Security notice from Attorney General
57GK Notice from Foreign Affairs Minister
57GL Notice from Immigration Minister
57GM Copy of security notice to be given to Secretaries
57GN Period security notice is in force
57GNA Annual review of security notice
57GO Revoking a security notice
57GP Notices may contain personal information
57GQ This Division does not apply to child care benefit or child care rebate
57GR Certain decisions not decisions of officers
57GS Instruments not legislative instruments
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Part 4—Rate of family assistance
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Division 1—Family tax benefit
58 Rate of family tax benefit
58AA Newborn upfront payment of family tax benefit if newborn supplement added into Part A rate
58A Election to receive energy supplements quarterly
59 Shared care percentages where individual is FTB child of more than one person who are not members of the same couple
59A Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple
60 Sharing family tax benefit between members of a couple in a blended family
61 Sharing family tax benefit between separated members of a couple for period before separation
61A FTB Part A supplement to be disregarded unless health check requirement satisfied
61B FTB Part A supplement to be disregarded unless immunisation requirements satisfied
64 Calculation of rate of family tax benefit for death of FTB or regular care child
65 Calculation of single amount for death of FTB or regular care child
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Division 2—Stillborn baby payment
66 Amount of stillborn baby payment
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Division 4—Child care benefit
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Subdivision A—Overview of Division
69 Overview of Division
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Subdivision B—General provisions relating to rate of fee reductions and child care benefit for care provided by an approved child care service
70 Application of Subdivision to parts of sessions of care
71 Weekly limit on child care benefit for care provided by an approved child care service
72 Weekly limit on rate of fee reductions while individual is conditionally eligible for care provided by an approved child care service
73 Rate of fee reductions or child care benefit—individual conditionally eligible or eligible under section 43
74 Rate of child care benefit—individual eligible under section 44
75 Rate of child care benefit—approved child care service if child at risk
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Subdivision C—Rate of fee reductions and child care benefit if care provided by an approved child care service and child is at risk or individual is in hardship
76 Fee reductions or child care benefit rate certified by an approved child care service
77 Limitation on service giving certificates for child at risk—13 weeks only
78 Limitation on service giving certificates for individual in hardship—13 weeks only
79 Limitation on service giving certificates—reporting period limit
80 Limitation on service giving certificates for individuals on grounds of hardship—Secretary imposes limit
81 Fee reductions or child care benefit rate determined by the Secretary
82 Certificate and determination to be made according to rules
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Subdivision CA—Special grandparent rate
82A Special grandparent rate
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Subdivision D—Care provided by registered carer
83 Rate of child care benefit for care provided by registered carer
84 Weekly limit on child care benefit for care provided by a registered carer
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Division 4A—Child care rebate
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Subdivision AA—Child care rebate for a week
84AAA Amount of the child care rebate—for a week
84AAB Component of formula—approved child care fees
84AAC Component of formula—reduction percentage
84AAD Component of formula—Secretary determines that step 4 amount not to be reduced
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Subdivision A—Child care rebate for a quarter
84AA Amount of the child care rebate—for a quarter
84AB Component of formula—approved child care fees
84AC Component of formula—base week
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Subdivision B—Child care rebate for an income year
84A Amount of the child care rebate—for an income year
84B Component of formula—approved child care fees
84C Component of formula—base week
84D Component of formula—amount of the individual’s entitlement to child care benefit
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Subdivision BA—Child care rebate relating to child care benefit in substitution
84DA Amount of the child care rebate—relating to child care benefit in substitution
84DB Component of formula—approved child care fees
84DC Component of formula—base week
84DD Component of formula—amount of the substitute individual’s entitlement to child care benefit
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Subdivision C—Common components of each formula
84E Component of each formula—Jobs Education and Training (JET) Child Care fee assistance
84F Component of each formula—child care rebate limit
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Division 4B—Rate of single income family supplement
84G Rate of single income family supplement
84GA Sharing single income family supplement between members of a couple in a blended family
84GB Sharing single income family supplement between separated members of a couple for period before separation
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Division 5—Indexation
85 Indexation of amounts
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Part 5—One off payment to families
86 When is an individual entitled to a one off payment to families?
87 In respect of what children is the payment payable?
88 What is the amount of the payment?
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Part 6—Economic security strategy payment to families
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Division 1—Entitlements in respect of eligible children
89 When is an individual entitled to an economic security strategy payment to families?
90 In respect of what children is the payment payable?
91 What is the amount of the payment?
92 General rules
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Division 2—Other entitlements
93 When is an individual entitled to an economic security strategy payment to families?
94 What is the amount of the payment?
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Part 7—Back to school bonus and single income family bonus
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Division 1—Back to school bonus
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Subdivision A—Entitlements in relation to eligible children
95 When is an individual entitled to a back to school bonus?
96 In respect of what children is the bonus payable?
97 What is the amount of the bonus?
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Subdivision B—Other entitlements
98 When is an individual entitled to a back to school bonus?
99 What is the amount of the bonus?
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Subdivision C—General rules
100 General rules
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Division 2—Single income family bonus
101 When is an individual entitled to a single income family bonus?
102 What is the amount of the bonus?
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Part 7A—ETR payment
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Division 1—Entitlements in respect of eligible children
102A When is an individual entitled to an ETR payment in respect of a child?
102B In respect of what children is the payment payable?
102C What is the amount of the payment?
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Division 2—Other entitlements
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Subdivision A—Entitlement in normal circumstances
102D When is an individual entitled to an ETR payment?
102E What is the amount of the payment?
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Subdivision B—Entitlement where death occurs
102F Entitlement where death occurs
102G What is the amount of the payment?
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Division 3—General
102H General rules
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Part 8—Clean energy advances
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Division 1—Entitlement to clean energy advances
103 Entitlement in normal circumstances
104 Entitlement where death occurs
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Division 2—Amount of clean energy advance
105 Amount of advance where entitlement under section 103
106 Clean energy daily rate
107 Amount of advance where entitlement under section 104
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Division 3—Top up payments of clean energy advance
108 Top up payments of clean energy advance
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Division 4—General rules
109 General rules
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Schedule 1—Family tax benefit rate calculator
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Part 1—Overall rate calculation process
1 Overall rate calculation process
2 Higher income free area
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Part 2—Part A rate (Method 1)
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Division 1—Overall rate calculation process
3 Method of calculating Part A rate
4 Base rate
5 Family tax benefit advance to individual
6 Components of Part A rates under this Part
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Division 2—Standard rate
7 Standard rate
8 Base FTB child rate
9 FTB child rate—recipient of other periodic payments
10 Effect of certain maintenance rights
11 Sharing family tax benefit (shared care percentages)
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Division 5—Maintenance income test
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Subdivision A—Maintenance income test
19A Extended meaning of receiving maintenance income
19AA References to applying for maintenance income
19B Application of maintenance income test to certain pension and benefit recipients and their partners
20 Effect of maintenance income on family tax benefit rate
20A Annualised amount of maintenance income
20B Working out amounts of child maintenance using notional assessments
20C Working out amounts of child maintenance in relation to lump sum payments
20D Working out amounts of child maintenance for administrative assessments privately collected
21 Maintenance income of members of couple to be added
22 How to calculate an individual’s maintenance income free area
23 Only maintenance actually received taken into account in applying clause 22
24 Apportionment of capitalised maintenance income
Subdivision B—Maintenance income credit balances
24A Maintenance income credit balances
24B Accruals to a maintenance income credit balance
24C Amount of accrual to a maintenance income credit balance
24D Global maintenance entitlement of an eligible person
24E Depletions from a maintenance income credit balance
24EA Amounts due under notional assessments
Subdivision C—Maintenance income ceiling for Method 1
24F Subdivision not always to apply
24G Overall method for working out maintenance income ceiling for Method 1
24H How to work out an individual’s above base standard amount
24HA How to work out an individual’s above base energy supplement amount
24J How to work out an individual’s RA (rent assistance) amount
24K How to work out an individual’s MIFA (maintenance income free area) amount
24L How to work out an individual’s maintenance income ceiling
Subdivision D—Maintenance income ceiling for purposes of comparison for Method 2
24M Subdivision not always to apply
24N Overall method for working out maintenance income ceiling for purposes of comparison for Method 2
24P How to work out an individual’s standard amount
24R How to work out an individual’s supplement amount
24RA How to work out an individual’s energy supplement amount
24S How to work out an individual’s maintenance income ceiling
Part 3—Part A rate (Method 2)
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Division 1—Overall rate calculation process
25 Method of calculating Part A rate
25A Family tax benefit advance to individual
25B Components of Part A rates under this Part
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Division 2—Standard rate
26 Standard rate
27 Sharing family tax benefit (shared care percentages)
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Division 3—Income test
28 Income test
Part 3A—Part A rate (Method 3)
28A Method of calculating Part A rate
Part 4—Part B rate
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Division 1—Overall rate calculation process
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Subdivision AA—When Part B rate is nil
28B Adjusted taxable income exceeding $100,000
28C Paid parental leave
28D Member of a couple whose youngest FTB child has turned 13
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Subdivision A—General method of calculating Part B rate
29 General method of calculating Part B rate
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Subdivision B—Method 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.
29B Conditions to be met in respect of an FTB child
29C Conditions to be met in respect of a day
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Division 2—Standard rate
30 Standard rate
31 Sharing family tax benefit (shared care percentages)
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Division 2A—FTB Part B supplement
31A Rate of FTB Part B supplement
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Division 2B—Energy supplement (Part B)
31B Energy supplement (Part B)
31C Sharing family tax benefit (shared care percentages)
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Division 3—Income test
32 Income test
33 Income free area
Part 5—Common provisions
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Division 1A—Newborn supplement
35A Eligibility for newborn supplement
35B Annualised rate of newborn supplement
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Division 2—Multiple birth allowance
36 Eligibility for multiple birth allowance
37 Rate of multiple birth allowance
38 Sharing multiple birth allowance (determinations under section 59A)
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Division 2A—FTB Part A supplement
38A Rate of FTB Part A supplement
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Division 2AA—Energy supplement (Part A)
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Subdivision A—Energy supplement (Part A—Method 1)
38AA Energy supplement (Part A—Method 1)
38AB Base FTB energy child amount
38AC FTB energy child amount—recipient of other periodic payments
38AD Effect of certain maintenance rights
38AE Sharing family tax benefit (shared care percentages)
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Subdivision B—Energy supplement (Part A—Method 2)
38AF Energy supplement (Part A—Method 2)
38AG Sharing family tax benefit (shared care percentages)
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Division 2B—Rent assistance
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Subdivision A—Rent assistance
38B Rent assistance children
38C Eligibility for rent assistance
38D Rate of rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer
38E Rate of rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children
38F Annual rent
38G Rent paid by a member of a couple
38H Rent paid by a member of an illness separated, respite care or temporarily separated couple
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Subdivision B—Offsetting for duplicate rent assistance
38J Offsetting for duplicate rent assistance under family assistance and social security law
38K Offsetting for duplicate rent assistance under family assistance and veterans’ entitlements law
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Division 2C—Income test
38L Application of income test to pension and benefit recipients and their partners
38M Income test
38N Income free area
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Division 3—Certain recipients of pensions under the Veterans’ Entitlements Act
39 Rate of benefit for certain recipients of pensions under the Veterans’ Entitlements Act
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Division 4—Reduction for family tax benefit advance
40 Reduction for family tax benefit advance
41 Standard reduction
42 Secretary determines shorter repayment period
43 Part A rate insufficient to cover reduction—single family tax benefit advance
44 Part A rate insufficient to cover reduction—multiple family tax benefit advances
45 Part A rate insufficient to cover reduction—discretion to create FTB advance debt
46 Changing the repayment period—individual requests shorter period
47 Changing the repayment period—individual requests longer period
48 Changing the repayment period—recalculation of amount of unrepaid family tax benefit advance
49 Suspension of repayment period
50 Repayment of family tax benefit advance by another method
51 Recalculation of amount of unrepaid family tax benefit advance
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Schedule 2—Child care benefit rate calculator
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Part 1—Overall rate calculation process
1 Method of calculating rate of child care benefit
2 Adjustment percentage
3 Number of children in care of a particular kind
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Part 2—Standard hourly rate
4 Standard hourly rate—basic meaning
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Part 3—Multiple child %
5 Multiple child %
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Part 4—Taxable income %
6 Income thresholds
7 Method of calculating taxable income %
8 Taxable income % if adjusted taxable income exceeds lower income threshold and if neither individual nor partner on income support
8A Special provision for certain recipients of pensions under the Veterans’ Entitlements Act
9 Income threshold
10 Taper %
11 Maximum weekly benefit
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Schedule 3—Adjusted taxable income
1 Adjusted taxable income relevant to family tax benefit and child care benefit
2 Adjusted taxable income
3 Adjusted taxable income of members of couple
3A Working out adjusted taxable income in certain cases where individuals cease to be members of a couple
4 Adjusted fringe benefits total
5 Target foreign income
7 Tax free pension or benefit
8 Deductible child maintenance expenditure
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Schedule 4—Indexation and adjustment of amounts
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Part 1—Preliminary
1 Analysis of Schedule
2 Indexed and adjusted amounts
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Part 2—Indexation
3 CPI Indexation Table
3A One off 6 month indexation of FTB gross supplement amount (B) for 2005 2006 income year
4 Indexation of amounts
5 Indexation factor
6 Rounding off indexed amounts
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history