Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999


TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Short title  
   2.      Commencement  

   PART 2--INTERPRETATION

           Division 1--Definitions

   3.      Definitions  

           Division 2--Immunisation rules

   4.      Minister's power to make determinations for the purposes of the  
   5.      Meaning of conscientious objection  
   6.      Immunisation requirements  
   7.      Minister may make determinations in relation to the immunisation  

           Division 3--Various interpretative provisions

   8.      Extended meaning of Australian resident—hardship and  
   9.      Session of care  
   10.     Effect of absence of child from care of approved child care  
   11.     Minister may make determinations in relation to the absence of  
   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  
   16.     Work/training/study test—recognised training  
   17.     Work/training/study test—recognised study commitments  
   18.     Meaning of school child  
   19.     Maintenance income  

           Division 4--Approved care organisations

   20.     Approval of organisations providing residential care services to  

   PART 3--ELIGIBILITY FOR FAMILY ASSISTANCE

           Division 1--Eligibility for family tax benefit

   21.     When an individual is eligible for family tax benefit in normal  
   22.     When an individual is an FTB child of another individual  
   23.     Effect of FTB child ceasing to be in individual's care without  
   24.     Effect of certain absences of FTB child etc. from  
   25.     Effect of FTB child being in individual's care for less than 10%  
   26.     Only 1 member of a couple eligible for family tax  
   27.     Extension of meaning of FTB child in a blended family  
   28.     Eligibility for family tax benefit of members of a couple in a  
   29.     Eligibility for family tax benefit of separated members of a  
   30.     Only 1 individual eligible for family tax benefit at the same  
   31.     Continued eligibility for family tax benefit if an FTB child  
   32.     Eligibility for a single amount of family tax benefit if an FTB  
   33.     Eligibility for family tax benefit if an eligible individual  
   34.     When an approved care organisation is eligible for family tax  
   35.     When an approved care organisation is not eligible for family tax  

           Division 2--Eligibility for maternity allowance

   36.     When an individual is eligible for maternity allowance in normal  
   37.     Only one individual eligible for maternity allowance in respect of  
   38.     What happens if an individual eligible for maternity allowance  

           Division 3--Eligibility for maternity immunisation allowance

   39.     When an individual is eligible for maternity immunisation  
   40.     What happens if an individual eligible for maternity immunisation  

           Division 4--Eligibility for child care benefit

   41.     When an individual is conditionally eligible for child care  
   42.     When an individual is eligible for child care benefit by  
   43.     When an individual is eligible for child care benefit  
   44.     Individual not eligible for child care benefit if service eligible  
   45.     When an approved child care service is eligible for child care  
   46.     When an approved child care service is conditionally eligible for  
   47.     When an approved child care service is eligible for child care  
   48.     Minister's determinations  
   49.     When an individual is eligible for child care benefit  
   50.     No multiple eligibility for same care  
   51.     Person not eligible for child care benefit if child in care under  
   52.     When eligibility for child care benefit for care provided by an  
   53.     Determinations for the purposes of section 52  
   54.     When eligibility for child care benefit for care provided by an  
   55.     Determinations for the purposes of section 54  
   56.     Rules about the making of determinations under sections 52 to  
   57.     Eligibility for child care benefit if an eligible individual  

   PART 4--RATE OF FAMILY ASSISTANCE

           Division 1--Family tax benefit

   58.     Rate of family tax benefit  
   59.     Secretary may make determination where individual is FTB child of  
   60.     Sharing family tax benefit between members of a couple in a  
   61.     Sharing family tax benefit between separated members of a couple  
   62.     Effect on individual's rate of the individual's absence from  
   63.     Effect on family tax benefit rate of FTB child's absence from  
   64.     Calculation of rate of family tax benefit for death of FTB  
   65.     Calculation of single amount for death of FTB child  

           Division 2--Maternity allowance

   66.     Amount of maternity allowance  

           Division 3--Maternity immunisation allowance

   67.     Amount of maternity immunisation allowance  
   68.     When the maternity immunisation allowance is shared  

           Division 4--Child care benefit

   69.     Application of Subdivision to parts of sessions of care  
   70.     Rate of child care benefit for care provided by approved child  
   71.     Rate of child care benefit in special circumstances  
   72.     Weekly limit on benefit for care provided by approved child care  
   73.     Rate of child care benefit for care provided by registered  
   74.     Weekly limit on benefit for care provided by registered  

           Division 5--Indexation

   75.     Indexation of amounts used in rate calculations  
           SCHEDULE 1 - Family Tax Benefit Rate Calculator
           SCHEDULE 2 - Child care benefit rate calculator
           SCHEDULE 3 - Adjusted taxable income
           SCHEDULE 4 - Indexation and adjustment of amounts


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