Federal Register of Legislation - Australian Government

Primary content

Determinations/Other as made
This instrument gives continued meaning to the term ‘studying overseas full-time’ for the purposes of section 3C of the A New Tax System (Family Assistance) Act 1999.
Administered by: Social Services
Registered 29 Sep 2021
Tabling HistoryDate
Tabled HR18-Oct-2021
Tabled Senate18-Oct-2021
Table of contents.

Commonwealth Coat of Arms of Australia

 

Family Assistance (Studying Overseas Full-time) Determination 2021

I, Anne Ruston, Minister for Families and Social Services make the following Determination.

Dated 27 September 2021                                          

Anne Ruston

Minister for Families and Social Services

 

 

 

 

 


Contents

Part 1 – Preliminary...................................................................................................................... 1

1  Name........................................................................................................................................ 1

2  Commencement........................................................................................................................ 1

3  Authority.................................................................................................................................. 1

4  Schedules................................................................................................................................. 1

5  Definitions................................................................................................................................ 2

6  Required amount of study........................................................................................................ 3

Part 2 – Studying overseas full-time............................................................................................. 4

7  Meaning of studying overseas full-time................................................................................... 5

Schedule 1—Repeals                                                                                                     6

Family Tax Benefit (Studying Overseas Full-time) Determination 2011                                    6

 

 

 


Part 1 – Preliminary

 

1  Name

                   This instrument is the Family Assistance (Studying Overseas Full-time) Determination 2021.

 

2  Commencement

             (1)  Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  The whole of this instrument

The day after this instrument is registered.

 

 

Note:          This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 

             (2)  Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

 

3  Authority

                   This instrument is made under section 3C of the Act.

 

4  Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

 

5  Definitions

 

Note: A number of expressions used in this instrument are defined in section 3 of the Act, including the following:

(a)      Secretary.

 

(1)    In this instrument:

 

Act means the A New Tax System (Family Assistance) Act 1999.

 

approved foreign course of education or study has the meaning given by subsection (2).

 

first fortnight of classes, in relation a study period, means the period that starts on the first day of classes in that study period and ends on the Friday of the second week of classes in that period.

 

foreign educational institution means:

 

(a)    an institution that is established by a law of a foreign country as an educational institution; or

 

(b)    an institution registered by the relevant education recognition authority of a foreign country as an educational institution.

 

required amount of study has the meaning given by section 6 of this instrument.

 

(2)   For this instrument, a course of education or study is an approved foreign course of education or study if:

 

(a)    the course is delivered by a foreign educational institution; and

 

(b)   the course is accredited under a law of a foreign country as a course of education or study for secondary or tertiary aged students; and

 

(c)    completion of the course results in a level of education that is broadly equivalent to that resulting from completion of a course determined under subsection 5D(1) of the Student Assistance Act 1973 to be a secondary course or tertiary course for the purposes of that Act.

 

6  Required amount of study

(1)    Subject to subsection (2), an individual is undertaking the required amount of study in an approved foreign course of education or study, for the period for which the individual is enrolled in the course, if:

 

(a)    for an individual to whom subsection (3) does not apply – the individual is studying the course for at least three-quarters of the defined amount of full-time study in respect of the course for that period; or

 

(b)   for an individual to whom subsection (3) applies – the individual is studying the course for at least two-thirds of the defined amount of full-time study in respect of the course for that period.

Note: For defined amount of full-time study see subsection (5).

 

(2)    An individual is taken to be undertaking the required amount of study in respect of an approved foreign course of education or study, during the first fortnight of classes in a particular study period, if the individual is enrolled in the course and undertakes study in the course on at least one day in the first fortnight of classes.

 

(3)    Subject to subsection (4), this subsection applies to an individual for the purposes of paragraph (1)(b) if the individual cannot undertake the  defined amount of full-time study because of:

 

(a)    the usual requirements of the foreign educational institution in respect of the course; or

 

(b)   a specific direction in writing to the individual from the academic registrar, or a person with an equivalent function, of the foreign educational institution; or

 

(c)    a recommendation in writing from the academic registrar, or a person with an equivalent function, of the foreign educational institution, that the individual undertake the amount of study mentioned in paragraph (1)(b) in respect of the course for specified academic or vocational reasons.

 

(4)    During any academic year, subsection (3) can only apply to an individual because of paragraph (3)(c) for a maximum period of half of the academic year.

 

(5)    For this section, the defined amount of full-time study in respect of an approved foreign course of education or study is:

 

(a)    if the Secretary has determined the normal amount of full-time study for the individual under subsection 22B(2A) of the Act – that amount; or

 

(b)   if the Secretary has not made such a determination, either:

 

(i)     if the foreign educational institution that delivers the course specifies an amount of full-time study that should typically be undertaken in respect of the course – that amount; or

 

(ii)   otherwise – an amount of full-time study equivalent to the average amount of full-time study that an individual would have to undertake for the duration of the course in order to complete the course in the minimum amount of time needed to complete it.

 

Part 2 – Studying overseas full-time

 

Meaning of studying overseas full-time

For section 3C of the Act, an individual is studying overseas full-time if:

 

(a)    the individual:

 

(i)     is enrolled in an approved foreign course of education or study; or

 

(ii)   was enrolled in an approved foreign course of education or study and has (since no longer being enrolled) always intended to re-enrol in the course when re-enrolments in the course are next accepted; or

 

(iii) was enrolled in an approved foreign course of education or study and has (since no longer being enrolled) always intended to enrol in another approved foreign course of education or study (at the same or a different foreign educational institution) when enrolments in the other course are next accepted; and

 

(b)   in the particular study period (for example, a semester) in which the individual is or intends to be enrolled in the course, they are or intend to be undertaking the required amount of study in the course; and

 

(c)    in the Secretary’s opinion, the individual is making satisfactory progress towards completing the course.

                  


 

Schedule 1—Repeals

Family Tax Benefit (Studying Overseas Full-time) Determination 2011

1  The whole of the instrument

Repeal the instrument.