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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999


TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Short title  
   2.      Commencement  
   2A.     Norfolk Island  

   PART 2--INTERPRETATION

           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.     When a session of care is provided  
   19.     Maintenance income  

           Division 4--Approved care organisations

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

   PART 3--ELIGIBILITY--FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)

           Division 1--Eligibility for family tax benefit

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

   21.     When an individual is eligible for family tax benefit in normal circumstances  
   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  
   35E.    Application of section 35C in relation to claims for family tax benefit for a past period  
   35F.    Section 35C does not apply in certain circumstances  
   35FA.   Meaning of interim period  
   35G.    Percentage of care if claim is made for payment of family tax benefit because of the death of a child  
   35GA.   When an individual has increased care 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 section 35C did not apply in relation to an individual etc.  
   35L.    Days to which the percentage of care applies if 2 percentages of care apply under section 35C in relation to an individual  
   35M.    Rounding of a percentage of care  
   35N.    Guidelines about the making of determinations  

              Subdivision E--Revocation and suspension of determination of percentage of care

   35P.    Determination must be revoked if there is a change to the individual's shared care percentage  
   35PA.   Suspension of determination before the end of the maximum interim period if there is a change to the individual's shared care percentage  
   35Q.    Secretary may revoke a determination of an individual's percentage of care  
   35QA.   Suspension of determination of an individual's percentage of care before the end of the maximum interim period  
   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

              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  

              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 6--Eligibility for single income family supplement

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

   57G.    When an individual is eligible for single income family supplement in normal circumstances  
   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  
   57GDA.  Cessation of eligibility  

              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 Home Affairs Minister  
   57GK.   Notice from Foreign Affairs 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 subsidy or additional child care subsidy  
   57GR.   Certain decisions not decisions of officers  
   57GS.   Instruments not legislative instruments  

   PART 4--RATE--OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)

           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  
   61AA.   Part A rate of family tax benefit is nil for a day in newly arrived resident's waiting period  
   61A.    Reduction in FTB child rate unless health check requirement satisfied  
   61B.    Reduction in FTB child rate unless immunisation requirements satisfied  
   61C.    Persons still entitled to FTB despite reductions to nil  
   61D.    Death of an FTB child  
   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  

           Division 2--Stillborn baby payment

   66.     Amount of stillborn baby payment  

           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  

           Division 5--Indexation

   85.     Indexation of amounts  

   PART 4A--CHILD--CARE SUBSIDY

           Division 1--Introduction

   85AA.   Simplified outline of this Part  
   85AB.   Constitutional basis  

           Division 2--Eligibility for child care subsidy

   85BA.   Eligibility for CCS  
   85BB.   Residency requirements  

           Division 3--Eligibility for additional child care subsidy

              Subdivision A--Eligibility for ACCS (child wellbeing)

   85CA.   Eligibility for ACCS (child wellbeing)  
   85CB.   Certification for ACCS (child wellbeing)  
   85CC.   Cancellation of certificate by approved provider  
   85CD.   Variation and cancellation of certificates by Secretary  
   85CE.   Determination for ACCS (child wellbeing)  
   85CF.   Variation and revocation of determinations  

              Subdivision B--Eligibility for ACCS (temporary financial hardship)

   85CG.   Eligibility for ACCS (temporary financial hardship)  
   85CH.   Determination of temporary financial hardship  
   85CI.   Revocation of determinations  

              Subdivision C--Eligibility for ACCS (grandparent)

   85CJ.   Eligibility for ACCS (grandparent)  

              Subdivision D--Eligibility for ACCS (transition to work)

   85CK.   Eligibility for ACCS (transition to work)  

           Division 4--Eligibility in substitution for an individual who has died

   85DA.   Eligibility for child care subsidy or additional child care subsidy in substitution for individual who has died  

           Division 5--Limitations on eligibility for child care subsidy and additional child care subsidy

   85EA.   Only one individual eligible at a time  
   85EB.   Only eligible for one kind of ACCS at a time  
   85EC.   Only one individual eligible in substitution for individual who has died  
   85ECA.  No eligibility for in home care unless certain requirements met  
   85ED.   No eligibility for child who is in care of State or Territory or member of prescribed class  
   85EE.   Maximum period of eligibility for individual who is absent from Australia  

           Division 6--Amount of child care subsidy and additional child care subsidy

   85FA.   Amount of child care subsidy  
   85FB.   Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual  
   85FC.   Amount of ACCS (transition to work)  
   85FD.   Amount of ACCS (child wellbeing) for an approved provider  

           Division 7--Miscellaneous

   85GA.   Funding agreements  
   85GB.   Minister's and Secretary's rules  

   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?  

   PART 6--ECONOMIC--SECURITY STRATEGY PAYMENT TO FAMILIES

           Division 1--Entitlements in respect of eligible children

   89.     When is an individual entitled to an economic security strategy payment to families?  
   90.     In respect of what children is the payment payable?  
   91.     What is the amount of the payment?  
   92.     General rules  

           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?  

   PART 7--BACK--TO SCHOOL BONUS AND SINGLE INCOME FAMILY BONUS

           Division 1--Back to school bonus

              Subdivision A--Entitlements in relation to eligible children

   95.     When is an individual entitled to a back to school bonus?  
   96.     In respect of what children is the bonus payable?  
   97.     What is the amount of the bonus?  

              Subdivision B--Other entitlements

   98.     When is an individual entitled to a back to school bonus?  
   99.     What is the amount of the bonus?  

              Subdivision C--General rules

   100.     General rules  

           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?  

   PART 7A--ETR--PAYMENT

           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?  

           Division 2--Other entitlements

              Subdivision A--Entitlement in normal circumstances

   102D.   When is an individual entitled to an ETR payment?  
   102E.   What is the amount of the payment?  

              Subdivision B--Entitlement where death occurs

   102F.   Entitlement where death occurs  
   102G.   What is the amount of the payment?  

           Division 3--General

   102H.   General rules  

   PART 8--CLEAN--ENERGY ADVANCES

           Division 1--Entitlement to clean energy advances

   103.    Entitlement in normal circumstances  
   104.    Entitlement where death occurs  

           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  

           Division 3--Top-up payments of clean energy advance

   108.    Top - up payments of clean energy advance  

           Division 4--General rules

   109.     General rules  

   PART 9--2020--ECONOMIC SUPPORT PAYMENTS

           Division 1--First 2020 economic support payment

   110.    When is an individual entitled to a first 2020 economic support payment?  
   111.    What is the amount of the payment?  
   112.    More than one entitlement  

           Division 2--Second 2020 economic support payment

   113.    When is an individual entitled to a second 2020 economic support payment?  
   114.    What is the amount of the payment?  
   115.    More than one entitlement  

           Division 3--Eligibility for 2020 economic support payment

   116.    Eligibility for 2020 economic support payment  

   PART 10--ADDITIONAL--ECONOMIC SUPPORT PAYMENTS

           Division 1--Additional economic support payment 2020

   117.    When is an individual entitled to an additional economic support payment 2020?  
   118.    What is the amount of the payment?  
   119.    More than one entitlement  

           Division 2--Additional economic support payment 2021

   120.    When is an individual entitled to an additional economic support payment 2021?  
   121.    What is the amount of the payment?  
   122.    More than one entitlement  

           Division 3--Eligibility

   123.    Eligibility  
           SCHEDULE 1 Family tax benefit rate calculator
           SCHEDULE 2 Amounts of child care subsidy and additional child care subsidy
           SCHEDULE 3 Adjusted taxable income
           SCHEDULE 4 Indexation and adjustment of amounts


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