[pic] A New Tax System (Family Assistance) Act 1999 Act No. 80 of 1999 as amended This compilation was prepared on 20 July 2009 taking into account amendments up to Act No. 60 of 2009 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 Legislative Drafting and Publishing, Attorney-General's Department, 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 14 3A An individual may be in the care of 2 or more other individuals at the same time 15 3B Meaning of paid work and returns to paid work 16 Division 2-Immunisation rules 18 4 Minister's power to make determinations for the purposes of the definition of immunised 18 5 Meaning of conscientious objection 18 6 Immunisation requirements 18 7 Minister may make determinations in relation to the immunisation requirements 20 Division 3-Various interpretative provisions 21 8 Extended meaning of Australian resident-hardship and special circumstances 21 9 Session of care 21 10 Effect of absence of child from care of approved child care service other than an approved occasional care service 22 10A Effect of absence of child from care of approved child care service that is an approved occasional care service 23 11 Minister may make determinations in relation to the absence of child from child care 24 12 Effect of absence of child from care of registered carer 24 13 School holidays 24 14 Meaning of satisfies the work/training/study test 24 15 Work/training/study test-recognised work or work related commitments 25 16 Work/training/study test-recognised training commitments 26 17 Work/training/study test-recognised study commitments 26 17A Activity requirements for claims for child care benefit for care provided by approved child care service 27 18 Meaning of school child 28 19 Maintenance income 29 Division 4-Approved care organisations 31 20 Approval of organisations providing residential care services to young people 31 Part 3-Eligibility for family assistance 32 Division 1-Eligibility for family tax benefit 32 Subdivision A-Eligibility of individuals for family tax benefit in normal circumstances 32 21 When an individual is eligible for family tax benefit in normal circumstances 32 22 When an individual is an FTB child of another individual 33 22A Exceptions to the operation of section 22 35 23 Effect of FTB child ceasing to be in individual's care without consent 37 24 Effect of certain absences of FTB child etc. from Australia 38 25 Effect of FTB child being in individual's care for less than 35% of a period 40 25A Regular care child for each day in period of care 40 26 Only 1 member of a couple eligible for family tax benefit 40 27 Extension of meaning of FTB or regular care child in a blended family case 41 28 Eligibility for family tax benefit of members of a couple in a blended family 41 29 Eligibility for family tax benefit of separated members of a couple for period before separation 42 Subdivision B-Eligibility of individuals for family tax benefit where death occurs 43 31 Continued eligibility for family tax benefit if an FTB or regular care child dies 43 32 Eligibility for a single amount of family tax benefit if an FTB or regular care child dies 44 33 Eligibility for family tax benefit if an eligible individual dies 45 Subdivision C-Eligibility of approved care organisations for family tax benefit 46 34 When an approved care organisation is eligible for family tax benefit 46 35 When an approved care organisation is not eligible for family tax benefit 47 Division 2-Eligibility for baby bonus 49 Subdivision A-Eligibility of individuals for baby bonus in normal circumstances 49 36 When an individual is eligible for baby bonus in normal circumstances 49 37 Generally only one individual eligible for baby bonus in respect of a child 53 Subdivision B-Eligibility of individuals for baby bonus where death occurs 53 38 What happens if an individual eligible for baby bonus dies 53 Division 3-Eligibility for maternity immunisation allowance 55 Subdivision A-Eligibility of individuals for maternity immunisation allowance in normal circumstances 55 39 When an individual is eligible for maternity immunisation allowance in normal circumstances 55 Subdivision B-Eligibility of individuals for maternity immunisation allowance where death occurs 60 40 What happens if an individual eligible for maternity immunisation allowance dies 60 Division 4-Eligibility for child care benefit 61 41 Overview of Division 61 Subdivision A-Eligibility of an individual for child care benefit by fee reduction for care provided by an approved child care service 61 42 When an individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service 61 43 When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service 63 Subdivision B-Eligibility of an individual for child care benefit for a past period for care provided by an approved child care service 64 44 When an individual is eligible for child care benefit for a past period for care provided by an approved child care service 64 Subdivision C-Eligibility of an individual for child care benefit for a past period for care provided by a registered carer 66 45 When an individual is eligible for child care benefit for a past period for care provided by a registered carer 66 Subdivision D-Eligibility of an individual for child care benefit by single payment/in substitution because of the death of another individual 68 46 Eligibility for child care benefit if a conditionally eligible or eligible individual dies 68 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 69 47 When an approved child care service is eligible for child care benefit by fee reduction for care provided to a child at risk 69 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 70 48 No multiple eligibility for same care 70 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 70 50 Person not eligible for child care benefit while an approved child care service's approval is suspended 71 51 Approved child care service not eligible for care provided to a child at risk if Minister so determines 71 Subdivision G-Limitations on eligibility for child care benefit for care provided by an approved child care service relating to hours 72 52 Limit on eligibility for child care benefit relating to hours 72 53 Weekly limit of hours 73 54 Circumstances when a limit of 50 hours applies 74 55 Circumstances when a limit of more than 50 hours applies 78 56 Circumstances when 24 hour care limit applies 81 57 Secretary's determination of sole provider 84 57A Minister to determine which hours in sessions of care are to count towards the limits 85 57B Minister may determine rules 86 57C Certificates to be given and decisions and determinations to be made in accordance with rules 86 57E Meaning of work/disability test 86 Division 5-Eligibility for child care rebate 88 57EA Eligibility for child care rebate-for a quarter 88 57F Eligibility for child care rebate-for an income year or a period 89 Part 4-Rate of family assistance 92 Division 1-Family tax benefit 92 58 Rate of family tax benefit 92 59 Shared care percentages where individual is FTB child of more than one person who are not members of the same couple 92 59A Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple 93 60 Sharing family tax benefit between members of a couple in a blended family 93 61 Sharing family tax benefit between separated members of a couple for period before separation 94 62 Effect on individual's rate of the individual's absence from Australia 94 63 Effect on family tax benefit rate of FTB child's absence from Australia 95 63AA Regular care child's absence from Australia-meaning of absent overseas regular care child 97 63A Secretary may extend 13 week period of absence from Australia 98 64 Calculation of rate of family tax benefit for death of FTB or regular care child 100 65 Calculation of single amount for death of FTB or regular care child 100 Division 2-Baby bonus 103 66 Amount of baby bonus 103 Division 3-Maternity immunisation allowance 104 67 Amount of maternity immunisation allowance 104 68 When the maternity immunisation allowance is shared 105 Division 4-Child care benefit 106 Subdivision A-Overview of Division 106 69 Overview of Division 106 Subdivision B-General provisions relating to rate of fee reductions and child care benefit for care provided by an approved child care service 107 70 Application of Subdivision to parts of sessions of care 107 71 Weekly limit on child care benefit for care provided by an approved child care service 107 72 Weekly limit on rate of fee reductions while individual is conditionally eligible for care provided by an approved child care service 108 73 Rate of fee reductions or child care benefit-individual conditionally eligible or eligible under section 43 108 74 Rate of child care benefit-individual eligible under section 44 110 75 Rate of child care benefit-approved child care service if child at risk 110 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 110 76 Fee reductions or child care benefit rate certified by an approved child care service 110 77 Limitation on service giving certificates for child at risk-13 weeks only 111 78 Limitation on service giving certificates for individual in hardship-13 weeks only 112 79 Limitation on service giving certificates-reporting period limit 112 80 Limitation on service giving certificates for individuals on grounds of hardship-Secretary imposes limit 113 81 Fee reductions or child care benefit rate determined by the Secretary 114 82 Certificate and determination to be made according to rules 117 Subdivision CA-Special grandparent rate 118 82A Special grandparent rate 118 Subdivision D-Care provided by registered carer 118 83 Rate of child care benefit for care provided by registered carer 118 84 Weekly limit on child care benefit for care provided by a registered carer 118 Division 4A-Child care rebate 120 Subdivision A-Child care rebate for a quarter 120 84AA Amount of the child care rebate-for a quarter 120 84AB Component of formula-approved child care fees 121 84AC Component of formula-base week 122 Subdivision B-Child care rebate for an income year 122 84A Amount of the child care rebate-for an income year 122 84B Component of formula-approved child care fees 123 84C Component of formula-base week 124 84D Component of formula-amount of the individual's entitlement to child care benefit 124 Subdivision BA-Child care rebate relating to child care benefit in substitution 125 84DA Amount of the child care rebate-relating to child care benefit in substitution 125 84DB Component of formula-approved child care fees 126 84DC Component of formula-base week 127 84DD Component of formula-amount of the substitute individual's entitlement to child care benefit 128 Subdivision C-Common components of each formula 128 84E Component of each formula-Jobs Education and Training (JET) Child Care fee assistance 128 84F Component of each formula-child care rebate limit 129 Division 5-Indexation 130 85 Indexation of amounts 130 Part 5-One-off payment to families 131 86 When is an individual entitled to a one-off payment to families? 131 87 In respect of what children is the payment payable? 132 88 What is the amount of the payment? 132 Part 6-Economic security strategy payment to families 134 Division 1-Entitlements in respect of eligible children 134 89 When is an individual entitled to an economic security strategy payment to families? 134 90 In respect of what children is the payment payable? 137 91 What is the amount of the payment? 138 92 General rules 139 Division 2-Other entitlements 141 93 When is an individual entitled to an economic security strategy payment to families? 141 94 What is the amount of the payment? 142 Part 7-Back to school bonus and single income family bonus 143 Division 1-Back to school bonus 143 Subdivision A-Entitlements in relation to eligible children 143 95 When is an individual entitled to a back to school bonus? 143 96 In respect of what children is the bonus payable? 144 97 What is the amount of the bonus? 145 Subdivision B-Other entitlements 146 98 When is an individual entitled to a back to school bonus? 146 99 What is the amount of the bonus? 146 Subdivision C-General rules 146 100 General rules 146 Division 2-Single income family bonus 147 101 When is an individual entitled to a single income family bonus? 147 102 What is the amount of the bonus? 148 Schedule 1-Family tax benefit rate calculator 150 Part 1-Overall rate calculation process 150 1 Overall rate calculation process 150 2 Higher income free area 151 Part 2-Part A rate (Method 1) 152 Division 1-Overall rate calculation process 152 3 Method of calculating Part A rate 152 4 Base rate 153 5 Family tax benefit advance to individual 153 Division 2-Standard rate 154 7 Standard rate 154 8 Base FTB child rate 154 9 FTB child rate-recipient of other periodic payments 154 10 Effect of maintenance rights 155 11 Sharing family tax benefit (shared care percentages) 155 Division 5-Maintenance income test 156 Subdivision A-Maintenance income test 156 19A Extended meaning of receiving maintenance income 156 19AA References to applying for maintenance income 156 19B Application of maintenance income test to certain pension and benefit recipients and their partners 156 20 Effect of maintenance income on family tax benefit rate 157 20A Annualised amount of maintenance income 158 20B Working out amounts of child maintenance using notional assessments 162 20C Working out amounts of child maintenance in relation to lump sum payments 165 21 Maintenance income of members of couple to be added 166 22 How to calculate an individual's maintenance income free area 166 23 Only maintenance actually received taken into account in applying clause 22 167 24 Apportionment of capitalised maintenance income 167 Subdivision B-Maintenance income credit balances 170 24A Maintenance income credit balances 170 24B Accruals to a maintenance income credit balance 170 24C Amount of accrual to a maintenance income credit balance 171 24D Global maintenance entitlement of an eligible person 174 24E Depletions from a maintenance income credit balance 176 24EA Amounts due under notional assessments 176 Subdivision C-Maintenance income ceiling for Method 1 177 24F Subdivision not always to apply 177 24G Overall method for working out maintenance income ceiling for Method 1 177 24H How to work out an individual's above base standard amount 178 24J How to work out an individual's RA (rent assistance) amount 178 24K How to work out an individual's MIFA (maintenance income free area) amount 179 24L How to work out an individual's maintenance income ceiling 180 Subdivision D-Maintenance income ceiling for purposes of comparison for Method 2 180 24M Subdivision not always to apply 180 24N Overall method for working out maintenance income ceiling for purposes of comparison for Method 2 181 24P How to work out an individual's standard amount 182 24Q How to work out an individual's LFS (large family supplement) amount 182 24R How to work out an individual's supplement amount 183 24S How to work out an individual's maintenance income ceiling 183 Part 3-Part A rate (Method 2) 184 Division 1-Overall rate calculation process 184 25 Method of calculating Part A rate 184 25A Family tax benefit advance to individual 185 Division 2-Standard rate 186 26 Standard rate 186 27 Sharing family tax benefit (shared care percentages) 186 Division 3-Income test 187 28 Income test 187 Part 3A-Part A rate (Method 3) 188 28A Method of calculating Part A rate 188 Part 4-Part B rate 189 Division 1-Overall rate calculation process 189 Subdivision AA-When Part B rate is nil 189 28B When Part B rate is nil 189 Subdivision A-General method of calculating Part B rate 189 29 General method of calculating Part B rate 189 Subdivision B-Method of calculating Part B rate for those who return to paid work after the birth of a child etc. 190 29A Method of calculating Part B rate for those who return to paid work after the birth of a child etc. 190 29B Conditions to be met in respect of an FTB child 192 29C Conditions to be met in respect of a day 193 Division 2-Standard rate 195 30 Standard rate 195 31 Sharing family tax benefit (shared care percentages) 195 Division 2A-FTB Part B supplement 197 31A Rate of FTB Part B supplement 197 Division 3-Income test 198 32 Income test 198 33 Income free area 198 Part 5-Common provisions 199 Division 1-Large family supplement 199 34 Eligibility for large family supplement 199 35 Rate of large family supplement 199 Division 2-Multiple birth allowance 200 36 Eligibility for multiple birth allowance 200 37 Rate of multiple birth allowance 200 38 Sharing multiple birth allowance (determinations under section 59A) 200 Division 2A-FTB Part A supplement 201 38A Rate of FTB Part A supplement 201 Division 2B-Rent assistance 202 Subdivision A-Rent assistance 202 38B Rent assistance children 202 38C Eligibility for rent assistance 202 38D Rate of rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer 204 38E Rate of rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children 206 38F Annual rent 207 38G Rent paid by a member of a couple 207 38H Rent paid by a member of an illness separated, respite care or temporarily separated couple 207 Subdivision B-Offsetting for duplicate rent assistance 208 38J Offsetting for duplicate rent assistance under family assistance and social security law 208 38K Offsetting for duplicate rent assistance under family assistance and veterans' entitlements law 210 Division 2C-Income test 213 38L Application of income test to pension and benefit recipients and their partners 213 38M Income test 213 38N Income free area 213 Division 3-Certain recipients of pensions under the Veterans' Entitlements Act 214 39 Rate of benefit for certain recipients of pensions under the Veterans' Entitlements Act 214 Schedule 2-Child care benefit rate calculator 219 Part 1-Overall rate calculation process 219 1 Method of calculating rate of child care benefit 219 2 Adjustment percentage 219 3 Number of children in care of a particular kind 221 Part 2-Standard hourly rate 223 4 Standard hourly rate-basic meaning 223 Part 3-Multiple child % 225 5 Multiple child % 225 Part 4-Taxable income % 226 6 Income thresholds 226 7 Method of calculating taxable income % 226 8 Taxable income % if adjusted taxable income exceeds lower income threshold and if neither individual nor partner on income support 226 8A Special provision for certain recipients of pensions under the Veterans' Entitlements Act 227 9 Income threshold 230 10 Taper % 230 11 Maximum weekly benefit 231 Schedule 3-Adjusted taxable income 233 1 Adjusted taxable income relevant to family tax benefit and child care benefit 233 2 Adjusted taxable income 233 3 Adjusted taxable income of members of couple 234 3A Working out adjusted taxable income in certain cases where individuals cease to be members of a couple 234 4 Adjusted fringe benefits total 235 5 Target foreign income 236 7 Tax free pension or benefit 237 8 Deductible child maintenance expenditure 238 Schedule 4-Indexation and adjustment of amounts 240 Part 1-Preliminary 240 1 Analysis of Schedule 240 2 Indexed and adjusted amounts 240 Part 2-Indexation 244 3 CPI Indexation Table 244 3A One-off 6-month indexation of FTB gross supplement amount (B) for 2005-2006 income year 253 4 Indexation of amounts 253 5 Indexation factor 254 6 Rounding off indexed amounts 254 Part 4-Transitional indexation provision 255 9 Adjustment of amounts following 10% increase to maximum rent assistance amounts 255 Notes 259 An Act to implement A New Tax System by providing assistance to families, and for related purposes Part 1-Preliminary 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 2-Interpretation Division 1-Definitions 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 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. approved care organisation means an organisation approved by the Secretary under section 20. 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). capitalised maintenance income, in relation to an individual, means maintenance income (other than child maintenance to which clause 20B or 20C 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. 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. 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 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. family assistance means: (a) family tax benefit; or (b) baby bonus; or (c) maternity immunisation allowance; or (d) child care benefit; or (da) child care rebate; or (e) family tax benefit advance. 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 advance rate, in relation to an individual, means: (a) unless paragraph (b) applies-half the amount that would, under clause 26 of Schedule 1, be the FTB child rate for an FTB child who had not turned 18 if: (i) the individual's Part A rate were required to be worked out using Part 3 of that Schedule; and (ii) clause 27 of that Schedule did not apply in respect of the child; or (b) if the amount per year that would be the FTB advance rate under paragraph (a) is not a multiple of $3.65-the amount per year that is the next highest multiple of $3.65. 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 paragraph 22(6A)(b) to child care benefit, the reference in that paragraph 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. 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. 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; (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 of the child, or the partner or former partner of a 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 partner or 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 of the child; or (ii) the partner or former partner of a 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. maternity immunisation allowance means the allowance for which an individual is eligible under Division 3 of Part 3. 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). prescribed educational scheme has the same meaning as in the Social Security Act 1991. 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 50S and 50T of the Family Assistance Administration Act and clauses 1 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 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. 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 who: (i) would be an FTB child of the adult but for the operation of section 25 (child in individual's care for less than 35% of a period); and (ii) is in the care of the adult for at least 14% of the period referred to in subsection 22(6A); and (b) in relation to child care benefit-also means a child 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 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. 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 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. 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). 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. 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 advance period means: (a) a period that starts on 1 January and ends on the following 30 June; or (b) a period that starts on 1 July and ends on the following 31 December. 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. 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. 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 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. Division 2-Immunisation 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 the adult is eligible for: (a) maternity immunisation allowance under Division 3 of Part 3; or (b) child care benefit under Division 4 of Part 3. 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 3-Various 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 stopped providing care for the child (otherwise than temporarily); 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. 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. 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 of the child; or (ii) the partner or former partner of a parent of the child. Division 4-Approved 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 3-Eligibility for family assistance 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 (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, is greater than nil. When individual satisfies this subsection (1A) An individual satisfies this subsection if 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 either of the following applies: (a) the individual is in Australia; or (b) the individual: (i) is temporarily absent from Australia for a period not exceeding 13 weeks; and (ii) the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act. (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 18 (2) The individual is an FTB child of the adult if: (a) the individual is aged under 18; and (b) the adult is legally responsible (whether alone or jointly with someone else) for the day-to-day care, welfare and development of the individual; and (c) the individual is in the adult's care; and (d) the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult. (3) The individual is an FTB child of the adult if: (a) the individual is aged under 18; and (b) a family law order, registered parenting plan or parenting plan is in force in relation to the individual; and (c) under the order or plan, the adult is someone with whom the individual is supposed to live or someone with whom the individual is supposed to spend time; and (d) the individual is in the adult's care; and (e) the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult. (4) The individual is an FTB child of the adult if: (a) the individual is aged under 18; and (b) the individual is in the adult's care; and (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; and (d) the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult. Individual aged 18-20 (5) The individual is an FTB child of the adult if: (a) the individual has turned 18 but is aged under 21; 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. Individual aged 21-24 undertaking full-time study (6) The individual is an FTB child of the adult if: (a) the individual has turned 21 but is aged under 25; 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 undertaking full-time study. Determining percentages of care (6A) If: (a) the Secretary is satisfied there has been, or will be, a pattern of care for an individual (the child) over a period such that, for the whole, or for parts (including different parts), of the period, the child was, or will be, under subsection (2), (3), (4), (5) or (6), an FTB child of more than one other individual; and (b) one of those other individuals 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 that period; and (c) that individual is not a partner of at least one of those other individuals; then the Secretary must determine the percentage of the period during which the child was, or will be, in the care of that individual. Note: The percentage determined under subsection (6A) for an individual in respect of a child is used to work out the individual's shared care percentage for the child in section 59. (6B) If the percentage determined by the Secretary under subsection (6A) 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. (6C) For the purposes of subsection (6A), a child cannot be in the care of more than one of the other individuals referred to in paragraph (6A)(a) on any particular day. (6D) For the purposes of subsection (6A), the Secretary must determine which of the other individuals referred to in paragraph (6A)(a) has the care of the child on any given day having regard to the living arrangements of the child. Percentage of care at least 35% (7) If, under subsection (6A), the Secretary determines that a child was, or will be, in the care of an individual for at least 35% of a period, 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 the Secretary determines that a child was, or will be, in the care of an individual for less than 35% of a period, 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 |then the individual cannot | | |is aged: |be an FTB child of the | | | |adult if: | |1 |5 or more and less|(a) the individual is not | | |than 16 |undertaking full-time study| | | |or 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) 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. 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 (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) The child is an FTB child of the adult for that part of the qualifying period (see subsection (5)) for which 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. (3) The reference, in paragraph (1)(a) and subsection (2), 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. 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) after 14 weeks pass since the child ceased to be in the adult's care; (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. 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 13 weeks, but less than 3 years, comes to Australia; and (b) the child leaves Australia less than 13 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 13 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 13 weeks, but less than 3 years, returns to Australia; and (b) the individual leaves Australia again less than 13 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 13 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 FTB child being in individual's care for less than 35% of a period If, under subsection 22(6A), the Secretary determines that a child was, or will be, in the care of an individual for less than 35% of a period, 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 period of care If, under subsection 22(6A), the Secretary determines that a child was, or will be, in the care of an individual for at least 14% and less than 35% of a period, 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, under subsection 22(6A), the Secretary determines (whether before or after the 2 individuals became members of that couple) a percentage of a period during which the qualifying child was, or will be, in the care of one member of the couple- the Secretary is taken to have determined that the child was, or will be, in the care of both members of the couple during that percentage of the 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 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 (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 was undertaking full-time study at the time the child died-any day on which the child would have been aged 25 if the child had not died; or (b) in any other case-any day on which the child would have been aged 21 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) the period of 14 weeks beginning on the day the child died 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 C-Eligibility 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 21; or (ii) is aged under 25 and is undertaking full-time study; 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 |then the approved care | | |is aged: |organisation is not | | | |eligible for family tax | | | |benefit in respect of the | | | |individual if: | |1 |5 or more and less|(a) the individual is not | | |than 16 |undertaking full-time | | | |study or 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) 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. Division 2-Eligibility for baby bonus Subdivision A-Eligibility 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 (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 (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 day of the child's birth; 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 (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) the child is entrusted to the care of the individual or the individual's partner within the period of 26 weeks starting on the day of the child's birth; and (c) the child continues, or is likely to continue, in that care for not less than 26 weeks; and (ca) the child is an FTB child of the individual; 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 (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 day the child is entrusted to care as mentioned in paragraph (b); 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) if the child had been born alive, the child would have been an FTB child of the individual 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 (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 (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 (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 day the child is entrusted to the care of the individual; 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. 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), (3) or (4) 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), (3) or (4): (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 B-Eligibility 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(1AA) 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 3-Eligibility for maternity immunisation allowance Subdivision A-Eligibility of individuals for maternity immunisation allowance in normal circumstances 39 When an individual is eligible for maternity immunisation allowance in normal circumstances (1) An individual is eligible for maternity immunisation allowance in respect of a child in any of the 7 cases set out in this section. Usual case (2) First, an individual is eligible for maternity immunisation allowance in respect of a child who is alive at the end of 18 months after the date of the child's birth if: (a) the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on any day before the child turns 2; and (aa) the child is an FTB child of the individual; and (b) on the later of the following days: (i) the day the child turned 18 months; (ii) the earliest day to which paragraph (a) applies; the individual either: (iii) is eligible for family tax benefit in respect of the FTB child; or (iv) would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil. (2A) Second, an individual is eligible for maternity immunisation allowance in respect of a child who is alive at the end of 4 years after the date of the child's birth if: (a) the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on any day before the child turns 5; and (b) the child is an FTB child of the individual; and (c) on the later of the following days: (i) the day the child turned 4; (ii) the earliest day to which paragraph (a) applies; the individual either: (iii) is eligible for family tax benefit in respect of the FTB child; or (iv) would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil. Stillborn child (3) Third, an individual is eligible for maternity immunisation allowance in respect of a child if: (a) the child is a stillborn child; and (b) if the child had been born alive, the child would have been an FTB child of the individual at birth; and (c) 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 13 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. Child dies within 5 years of birth (4) Fourth, an individual is eligible for maternity immunisation allowance in respect of a child who is born alive but dies within 5 years if, on the day of the child's death: (a) the child is an FTB child of the individual; and (b) the individual either: (i) is eligible for family tax benefit in respect of the FTB child; 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. Adoption of children born outside Australia (5) Fifth, an individual is eligible for maternity immunisation allowance in respect of a child if: (a) the child is born outside Australia; and (b) either: (i) while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or (ii) the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and (c) as part of the process for the adoption of the child, the child is entrusted to the care of a person adopting the child by an authorised party; and (d) either: (i) if subparagraph (b)(i) applies-the child arrives in Australia from overseas after the adoption takes place and the child so arrives on the day the child turns 3 or an earlier day; or (ii) if subparagraph (b)(ii) applies-the child arrives in Australia from overseas as part of the process for the adoption of the child and the child so arrives on the day the child turns 3 or an earlier day; and (e) the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on or after the day the child turns 18 months and before the day the child turns 4; and (f) on the earliest day to which paragraph (e) applies: (i) the child is an FTB child of the individual; and (ii) the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil. (6) Sixth, an individual is eligible for maternity immunisation allowance in respect of a child if: (a) the child is born outside Australia; and (b) either: (i) while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or (ii) the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and (c) as part of the process for the adoption of the child, the child is entrusted to the care of a person adopting the child by an authorised party; and (d) either: (i) if subparagraph (b)(i) applies-the child arrives in Australia from overseas after the adoption takes place and the child so arrives on a day that is after the child turns 3 and before the child turns 16; or (ii) if subparagraph (b)(ii) applies-the child arrives in Australia from overseas as part of the process for the adoption of the child and the child so arrives on a day that is after the child turns 3 and before the child turns 16; and (e) either subsection (7) or (8) is satisfied. (7) This subsection is satisfied if: (a) the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on any day within the last 6 months of the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d); and (b) on the earliest day to which paragraph (a) applies: (i) the child is an FTB child of the individual; and (ii) the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil. (8) This subsection is satisfied if the child dies within the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d), and on the day of the child's death: (a) the child is an FTB child of the individual; and (b) the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil. (9) Seventh, an individual is eligible for maternity immunisation allowance in respect of a child if: (a) the child is born outside Australia; and (b) either: (i) while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or (ii) the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and (c) as part of the process for the adoption of the child and while the child is outside Australia, the child is entrusted to the care of a person adopting the child by an authorised party; and (d) the child dies before turning 16; and (e) the child has not arrived in Australia from overseas after the child is entrusted to care as mentioned in paragraph (c); and (f) on the day of the child's death: (i) the child is an FTB child of the individual; and (ii) the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil. (10) For the purposes of paragraphs (7)(b), (8)(a) and (b) and (9)(f), the following provisions are to be disregarded: (a) paragraph (a) of item 1 of the table in subsection 22A(1); (b) paragraphs (a) and (c) of item 2 of that table; (c) item 3 of that table. Note: Section 22A sets out exceptions to when an individual can be an FTB child of another individual. This subsection removes some of those exceptions. Subdivision B-Eligibility of individuals for maternity immunisation allowance where death occurs 40 What happens if an individual eligible for maternity immunisation allowance dies If: (a) an individual is eligible for maternity immunisation allowance (the subject allowance) in respect of a child; and (b) the individual dies; and (c) before the individual died, the subject allowance 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 maternity immunisation allowance because of the death of the first-mentioned individual, stating that he or she wishes to become eligible for the subject allowance; and (da) the claim is made: (i) within 26 weeks after the death; or (ii) within a further period allowed by the Secretary in special circumstances; and (e) the Secretary considers that the other individual ought to be eligible for the subject allowance; the other individual is eligible for the subject allowance and no- one else is, or can become, eligible for or entitled to be paid that allowance. Division 4-Eligibility 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 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 (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 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 either of the following applies: (a) the individual is in Australia; or (b) the individual: (i) is temporarily absent from Australia for a period not exceeding 13 weeks; and (ii) 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 child is a regular care child (2) The Secretary may determine that a child who is neither an FTB child, nor a regular care child, of an individual at a particular time is taken to be a regular care child of the 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 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 (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 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 either of the following applies: (a) the individual is in Australia; or (b) the individual: (i) is temporarily absent from Australia for a period not exceeding 13 weeks; and (ii) 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 child is a regular care child (3) The Secretary may determine that a child who is neither an FTB child, nor a regular care child, of an individual during the session of care is taken to be a regular care child of the 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 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 (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 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 either of the following applies: (a) the individual is in Australia; or (b) the individual: (i) is temporarily absent from Australia for a period not exceeding 13 weeks; and (ii) 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 child is a regular care child (3) The Secretary may determine that a child who is neither an FTB child, nor a regular care child, of an individual during the period of care is taken to be a regular care child of the 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 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 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 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 (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 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 (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 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 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 5-Eligibility for child care rebate 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 %. 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. Part 4-Rate of family assistance Division 1-Family 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 $956.30 per year. 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. 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, under subsection 22(6A), a percentage of the period mentioned in that subsection during which the child was, or will be, in the care of the individual; and (b) that percentage is at least 35% and not more than 65%. Note: The Secretary is taken to have made a determination under subsection 22(6A) in a blended family case (see paragraph 27(2)(b)). (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 |Column 2 | | |Individual's percentage |Shared care percentage | | |determined under | | | |subsection 22(6A) | | |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. 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 13 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 13 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 |Modification | | |Schedule 1 | | |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 | 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 13 weeks; and (c) at the end of the period of 13 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 13 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 |Modification | | |Schedule 1 | | |1 |clause 7 |FTB child rate for | | | |the child is the base| | | |FTB child rate | |2 |clause 30 |disregard the child | 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 13 weeks; and (c) at the end of the period of 13 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 13 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 13 week period of absence from Australia (1) The Secretary may extend the 13 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 13 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 13 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 was undertaking full-time study at the time the child died-the child would have been aged 25 on that day if the child had not died; or (b) in any other case-the child would have been aged 21 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 2-Baby 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. Division 3-Maternity immunisation allowance 67 Amount of maternity immunisation allowance (1) Subject to this section, the amount of maternity immunisation allowance in respect of a child is $210.66. Half-amount (2) Subject to this section, the amount of maternity immunisation allowance in respect of a child is half of the amount under subsection (1) if: (a) the Secretary determines that an individual is entitled to be paid the allowance for the child based on eligibility for the allowance under subsection 39(2), (2A) or (5) or section 40 (so far as it relates to that subsection); or (b) both of the following apply: (i) the Secretary determines that an individual is entitled to be paid the allowance for the child based on eligibility for the allowance under subsection 39(4) or section 40 (so far as it relates to that subsection); (ii) before that determination, the Secretary had determined that an amount of the allowance under this subsection was to be paid in respect of the child based on eligibility for the allowance under subsection 39(2) or (5) or section 40 (so far as it relates to subsection 39(2) or (5)). Exception (3) Subsection (2) does not apply if: (a) the Secretary determines that an individual is entitled to be paid maternity immunisation allowance for a child based on eligibility for the allowance under subsection 39(2A) or section 40 (so far as it relates to that subsection); and (b) before that determination: (i) the Secretary had not determined that maternity immunisation allowance, based on eligibility for the allowance under subsection 39(2) or section 40 (so far as it relates to that subsection), was to be paid in respect of the child; and (ii) the Secretary had not determined that maternity immunisation allowance, based on eligibility for the allowance under subsection 39(5) or section 40 (so far as it relates to that subsection), was to be paid in respect of the child. Maximum amount of maternity immunisation allowance (4) If: (a) one amount of maternity immunisation allowance under subsection (1) has been paid in respect of a child; or (b) 2 amounts of maternity immunisation allowance under subsection (2) have been paid in respect of a child; no further amount of maternity immunisation allowance is to be paid in respect of the child. (5) If the Secretary determines that an individual is entitled to be paid maternity immunisation allowance for a child based on eligibility for the allowance: (a) under either of subsections 39(2) and (5); or (b) under section 40 (so far as it relates to either of those subsections); no amount of the allowance is to be paid for the child based on eligibility for the allowance under the other of those subsections or under section 40 (so far as it relates to the other of those subsections). 68 When the maternity immunisation allowance is shared If: (a) apart from this section, more than one individual is eligible for maternity immunisation allowance under subsection 39(2), (2A), (4), (5), (6) or (9) in respect of the same child; and (b) each individual has a shared care percentage for the child; each individual is eligible instead only for a percentage of the allowance equal to that individual's shared care percentage of family tax benefit for the child. Division 4-Child care benefit Subdivision A-Overview 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 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 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 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 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 CA-Special 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 D-Care 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: [pic] 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: [pic] (b) the amount paid for the care. Division 4A-Child care rebate Subdivision A-Child 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: [pic] (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 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. Special rule if the week is also a base week for the individual's partner for the child (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 the base week is also a base week for the individual's partner 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 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 B-Child 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: [pic] (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 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 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 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: [pic] (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 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 C-Common components of each formula 84E Component of each formula-Jobs Education and Training (JET) Child Care fee assistance For the purposes of sections 84AA, 84A and 84DA, Jobs Education and Training (JET) Child Care fee assistance 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 base 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 (1) For the purposes of sections 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. (2) The limit is indexed annually under Schedule 4 from 1 July 2009 onwards. Division 5-Indexation 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 and maternity immunisation allowance. Part 5-One-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 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? (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: [pic] 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 2-Other 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 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? (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 B-Other 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 C-General 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 2-Single 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). Schedule 1-Family tax benefit rate calculator Note: See subsection 58(1). Part 1-Overall 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 |Column 2 | | |Basic amount |Additional amount | |1 |$73,000 |$3,000 | Part 2-Part A rate (Method 1) Division 1-Overall 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); (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 maximum 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) Subject to subclause (2), if family tax benefit advance is paid to an individual, the individual's Part A rate (as reduced (if at all) under clauses 38J and 38K) during the individual's family tax benefit advance period is to be reduced by the FTB advance rate. (2) If, at any time, the FTB advance rate in respect of an individual would equal or exceed the individual's Part A rate were subclause (1) to be disregarded, then, with effect from that time, subclause (1) ceases to have effect. Division 2-Standard 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 |Column 2 | | |Category of FTB child |FTB child | | | |rate | |1 |FTB child who is under 13 |$2,920.00 | | |years of age | | |2 |FTB child who has reached 13,|$3,697.45 | | |but is under 16, years of age| | |3 |FTB child who has reached 16,|$956.30 | | |but is under 18, years of age| | |4 |FTB child who has reached 18,|$1,306.70 | | |but is under 25, years of age| | 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 maintenance rights 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. 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 5-Maintenance income test Subdivision A-Maintenance 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: [pic] 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): [pic] 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: [pic] 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: [pic] (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) has applied in relation to the individual and the child for that period. 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 |Column 2 |Column 3 | | |Individual's |Basic amount|Additional | | |family situation| |amount | |1 |Not a member of |$952.65 |$317.55 | | |a couple | | | |2 |Partnered (both |$1,905.30 |$317.55 | | |the individual | | | | |and the partner | | | | |have an | | | | |annualised | | | | |amount of | | | | |maintenance | | | | |income) | | | |3 |Partnered (only |$952.65 |$317.55 | | |one has an | | | | |annualised | | | | |amount of | | | | |maintenance | | | | |income) | | | 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: [pic] (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: [pic] 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 B-Maintenance 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: [pic] (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: [pic] (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: [pic] (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 C-Maintenance 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 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). 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: [pic] 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: [pic] where: individual's no child amount is the amount worked out using the following formula: [pic] 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: [pic] Subdivision D-Maintenance 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 3 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 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: [pic] 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. 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: [pic] Part 3-Part A rate (Method 2) Division 1-Overall 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). The result is the individual's maximum 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 maximum rate: the result is the individual's provisional Part A rate. Step 3. The individual's Part A rate is: (a) the individual's provisional Part A rate if that rate is equal to or greater than 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); or (b) the rate that would the individual's income and maintenance tested rate as so calculated if it is greater than the individual's provisional Part A rate. 25A Family tax benefit advance to individual (1) Subject to subclause (2), if family tax benefit advance is paid to an individual, the individual's Part A rate during the individual's family tax benefit advance period is to be reduced by the FTB advance rate. (2) If, at any time, the FTB advance rate in respect of an individual would equal or exceed the individual's Part A rate were subclause (1) to be disregarded, then, with effect from that time, subclause (1) ceases to have effect. (3) In subclause (2), the reference to the individual's Part A rate includes a reference to a nil rate. Division 2-Standard 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: (a) for an FTB child who has not turned 18-$956.30; or (b) for an FTB child who has turned 18-$1,306.70. 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 3-Income 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 3A-Part 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 4-Part B rate Division 1-Overall rate calculation process Subdivision AA-When Part B rate is nil 28B When Part B rate is nil (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. Subdivision A-General 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). (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). 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 (taking away so much of the individual's standard rate, and then so much (if any) of the individual's FTB Part B supplement, as equals the reduction). 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. (3) In applying this Part to an individual, disregard an FTB child who has turned 16 years of age unless: (a) the child is undertaking full-time study; and (b) the calendar year in which the child turned 18 has not ended. If disregarding the 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 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. 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). 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 2-Standard 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 |Column 2 | | |Family situation |Standard rate | |1 |youngest FTB child is |$2,569.60 | | |under 5 years of age | | |2 |youngest FTB child is 5 |$1,781.20 | | |years of age or over | | 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 2A-FTB 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 3-Income 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 5-Common provisions Division 1-Large 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 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: [pic] Division 2-Multiple 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 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) both: (i) the child has turned 16 and is undertaking full-time study; and (ii) the calendar year has not ended in which the first born of the children in the multiple birth who are undertaking full- time study turns 18. 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 2A-FTB 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 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 25 for the income year ending just before that 1 July. Division 2B-Rent assistance Subdivision A-Rent assistance 38B Rent assistance children (1) An individual's eligibility for, and rate of, rent assistance is affected by whether an FTB child, or a regular care child, of the individual is also a rent assistance child of the individual. (2) An FTB child of an individual is a rent assistance child of the individual if the FTB child rate for the child: (a) exceeds the base FTB child rate (see clause 8); or (b) would exceed the base FTB child rate but for clause 11. (3) A regular care child of an individual is a rent assistance child of the individual if: (a) the regular care child is under 16 years of age; and (b) the regular care child is not an absent overseas regular care child. 38C Eligibility for rent assistance (1) An amount by way of rent assistance for a period is to be added in working out an individual's maximum rate if: (a) the individual has at least one rent assistance child; and (b) the individual's claim for family tax benefit is not a claim to which subclause (2) applies; and (ba) neither the individual nor the individual's partner is receiving payments of incentive allowance under clause 36 of Schedule 1A to the Social Security Act 1991; and (c) the individual is not an ineligible homeowner; and (d) the individual is not an aged care resident; and (e) the individual pays, or is liable to pay, rent (other than Government rent); and (f) if the individual has at least one FTB child and is not a relevant shared carer-the rent is payable at a rate of more than: (i) if the individual is not a member of a couple-$3,073.30 per year; or (ii) if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple-$4,547.90 per year; or (iii) if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple- $3,073.30 per year; or (iv) if the individual is a member of a temporarily separated couple- $3,073.30 per year; and (fa) if the individual is a relevant shared carer, or has only one or more regular care children (but no FTB children)-the rent is payable at a rate of more than: (i) if the individual is not a member of a couple-$2,332.35 per year; or (ii) if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple-$3,806.95 per year; or (iii) if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple- $2,332.35 per year; or (iv) if the individual is a member of a temporarily separated couple- $2,332.35 per year; and (g) if the individual is outside Australia: (i) the person was paying rent (other than Government rent) for accommodation in Australia immediately before the individual left Australia; and (ii) the person continues to pay rent for the same accommodation while outside Australia. (2) This subclause applies to an individual's claim for family tax benefit if: (a) the claim is for family tax benefit for a past period that occurs in the first or second income year before the one in which the claim is made; and (b) when the claim is made the individual: (i) is eligible for family tax benefit; and (ii) is not prevented by section 9 of the A New Tax System (Family Assistance) (Administration) Act 1999 from making an effective claim for payment of family tax benefit by instalment; and (c) the claim is not accompanied by a claim for family tax benefit by instalment. 38D Rate of rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer The rate of rent assistance payable to an individual who has at least one FTB child and who is not a relevant shared carer is worked out using the following table. Work out the individual's family situation and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual's rate of rent assistance but only up to the individual's maximum rent assistance rate. The individual's maximum rent assistance rate is Rate B, worked out using column 3. |Rent assistance payable to individual who has at least | |one FTB child and who is not a relevant shared carer | |(Part A-Method 1) | | |Column 1 |Column 2 |Column 3 | | |Family |Rate A |Rate B | | |situation | | | | | | |Column |Column | | | | |3A |3B | | | | |1 or 2 |3 or | | | | |rent |more | | | | |assistan|rent | | | | |ce |assistan| | | | |children|ce | | | | | |children| |1 |Not member |[pic] |$3,084.2|$3,485.7| | |of a couple| |5 |5 | |2 |Member of a|[pic] |$3,084.2|$3,485.7| | |couple | |5 |5 | | |other than | | | | | |a person | | | | | |who is | | | | | |partnered | | | | | |(partner in| | | | | |gaol) or a | | | | | |member of | | | | | |an illness | | | | | |separated | | | | | |couple, a | | | | | |respite | | | | | |care couple| | | | | |or a | | | | | |temporarily| | | | | |separated | | | | | |couple | | | | |3 |Person who |[pic] |$3,084.2|$3,485.7| | |is | |5 |5 | | |partnered | | | | | |(partner in| | | | | |gaol) or a | | | | | |member of | | | | | |an illness | | | | | |separated | | | | | |couple or a| | | | | |respite | | | | | |care couple| | | | |4 |Member of a|[pic] |$3,084.2|$3,485.7| | |temporarily| |5 |5 | | |separated | | | | | |couple | | | | 38E Rate of rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children The rate of rent assistance payable to an individual who is a relevant shared carer, or who has only one or more regular care children (but no FTB children), is the higher of: (a) the rate of rent assistance that would be payable to that individual if that individual's rate were worked out using clause 38D; and (b) the rate of rent assistance worked out using the following table. In working out rent assistance, work out the individual's family situation using column 1 and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual's rate of rent assistance in accordance with the table but only up to Rate B specified in column 3. |Rent assistance payable to individual who is a | |relevant shared carer or who has only one or more | |regular care children | |(Part A-Method 1 or 3) | | |Column 1 |Column 2 |Column 3 | | |Family situation|Rate A |Rate B | |1 |Not member of a |[pic] |$2,638.95 | | |couple | | | |2 |Member of a |[pic] |$2,478.35 | | |couple other | | | | |than a person | | | | |who is partnered| | | | |(partner in | | | | |gaol) or a | | | | |member of an | | | | |illness | | | | |separated | | | | |couple, a | | | | |respite care | | | | |couple or a | | | | |temporarily | | | | |separated couple| | | |3 |Person who is |[pic] |$2,638.95 | | |partnered | | | | |(partner in | | | | |gaol) or a | | | | |member of an | | | | |illness | | | | |separated couple| | | | |or a respite | | | | |care couple | | | |4 |Member of a |[pic] |$2,478.35 | | |temporarily | | | | |separated couple| | | 38F Annual rent Annual rent in the tables in clauses 38D and 38E is the annual rate of rent paid or payable by the individual whose rate is being calculated. 38G Rent paid by a member of a couple If an individual is a member of a couple and is living with his or her partner in their home, any rent paid or payable by the partner is to be treated as paid or payable by the individual. 38H Rent paid by a member of an illness separated, respite care or temporarily separated couple If an individual is a member of an illness separated, respite care or temporarily separated couple, any rent that the individual's partner pays or is liable to pay in respect of the premises occupied by the individual is to be treated as paid or payable by the individual. Subdivision B-Offsetting for duplicate rent assistance 38J Offsetting for duplicate rent assistance under family assistance and social security law When this clause applies (1) This clause applies if: (a) a decision (the social security decision) was made that rent assistance was to be included when calculating an individual's, or an individual's eligible partner's, rate of social security payment for a day; and (b) when the social security decision was made, no decision (the family assistance decision) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual's Part A rate of family tax benefit for that day had been made; and (c) after the social security decision was made, the family assistance decision was made; and (d) the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made. Note: For the definition of eligible partner see subclause (5). Part A rate to be reduced (2) The individual's Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision) is to be reduced: (a) first, by the individual's annual social security RA amount for that day (see subclause (3)); and (b) then, by the individual's eligible partner's annual social security RA amount for that day (see subclause (4)). However, it is not to be reduced to less than: (c) if it has been calculated for the first time under clause 3 or 28A because of the making of the family assistance decision- nil; and (d) if it has been recalculated under clause 3 or 28A because of the making of the family assistance decision-the Part A rate as it was immediately before the recalculation. (3) The individual's annual social security RA amount for that day is the amount worked out as follows: Method statement Step 1. Work out the rate (if any) of social security payment (the actual payment) that was payable to the individual for that day. Step 2. Work out the rate (if any) of social security payment (the notional payment) that would have been payable to the individual for that day if rent assistance were not included when calculating the rate of the individual's social security payment for that day. Step 3. Subtract the notional payment from the actual payment. The difference is the individual's daily social security RA amount for that day. Step 4. Multiply the individual's daily social security RA amount for that day by 365. The result is the individual's annual social security RA amount for that day. (4) The individual's eligible partner's annual social security RA amount for that day is the amount worked out as follows: Method statement Step 1. Work out the rate (if any) of social security payment (the actual payment) that was payable to the individual's eligible partner for that day. Step 2. Work out the rate (if any) of social security payment (the notional payment) that would have been payable to the eligible partner for that day if rent assistance were not included when calculating the rate of the eligible partner's social security payment for that day. Step 3. Subtract the notional payment from the actual payment. The difference is the eligible partner's daily social security RA amount for that day. Step 4. Multiply the eligible partner's daily social security RA amount for that day by 365. The result is the individual's eligible partner's annual social security RA amount for that day. (5) For the purposes of this clause, an individual is the eligible partner of another individual if both individuals are members of a couple (other than an illness separated couple, a respite care couple or a temporarily separated couple). 38K Offsetting for duplicate rent assistance under family assistance and veterans' entitlements law When this clause applies (1) This clause applies if: (a) a decision (the veterans' entitlements decision) was made that rent assistance was to be included when calculating an individual's, or an individual's eligible partner's, rate of service pension or income support supplement for a day; and (b) when the veterans' entitlements decision was made, no decision (the family assistance decision) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual's Part A rate of family tax benefit for that day had been made; and (c) after the veterans' entitlements decision was made, the family assistance decision was made; and (d) the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made. Note: For the definition of eligible partner see subclause (5). Part A rate to be reduced (2) The individual's Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision and as reduced (if at all) under clause 38J) is to be reduced: (a) first, by the individual's annual veterans' entitlements RA amount for that day (see subclause (3)); and (b) then, by the individual's eligible partner's annual veterans' entitlements RA amount for that day (see subclause (4)). However, it is not to be reduced to less than: (c) if it has been calculated for the first time under clause 3 or 28A because of the making of the family assistance decision- nil; and (d) if it has been recalculated under clause 3 or 28A because of the making of the family assistance decision-the Part A rate as it was immediately before the recalculation. (3) The individual's annual veterans' entitlements RA amount for that day is the amount worked out as follows: Method statement Step 1. Work out the rate (if any) of service pension or income support supplement (the actual payment) that was payable to the individual for that day. Step 2. Work out the rate (if any) of service pension or income support supplement (the notional payment) that would have been payable to the individual for that day if rent assistance were not included when calculating the rate of the individual's service pension or income support supplement for that day. Step 3. Subtract the notional payment from the actual payment. The difference is the individual's provisional veterans' entitlements RA amount for that day. Step 4. Divide the individual's provisional veterans' entitlements RA amount for that day by 364, then multiply it by 365. The result is the individual's annual veterans' entitlements RA amount for that day. (4) The individual's eligible partner's annual veterans' entitlements RA amount for that day is the amount worked out as follows: Method statement Step 1. Work out the rate (if any) of service pension or income support supplement (the actual payment) that was payable to the individual's eligible partner for that day. Step 2. Work out the rate (if any) of service pension or income support supplement (the notional payment) that would have been payable to the eligible partner for that day if rent assistance were not included when calculating the amount of the eligible partner's service pension or income support supplement for that day. Step 3. Subtract the notional payment from the actual payment. The difference is the eligible partner's provisional veterans' entitlements RA amount for that day. Step 4. Divide the eligible partner's provisional veterans' entitlements RA amount for that day by 364, then multiply it by 365. The result is the individual's eligible partner's annual veterans' entitlements RA amount for that day. (5) For the purposes of this clause, an individual is the eligible partner of another individual if both individuals are members of a couple (other than an illness separated couple or a respite care couple). Division 2C-Income test 38L Application of income test to pension and benefit recipients and their partners If an individual, or an individual's partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement: (a) the individual's income excess is nil; and (b) the individual's income tested rate is the same as the individual's maximum rate. 38M Income test This is how to work out an individual's reduction for adjusted taxable income if clause 38L does not apply to the individual: Method statement Step 1. Work out the individual's income free area using clause 38N. 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 adjusted taxable income is 20% of the income excess. 38N Income free area An individual's income free area is $40,000. 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 (1) In this clause: 30 June 2000 rate, in relation to an individual, means the amount worked out according to subclause (6). dependant has the same meaning as in Division 5 of Part II of the Income Tax Rates Act 1986 as that Act applied to the income year that commenced on 1 July 1999. family tax assistance person means: (a) if the Secretary is satisfied in relation to an individual as described in subparagraph (2)(a)(iii)-the individual; or (b) if the Secretary is not so satisfied-the individual's partner. partner, in relation to an individual, means the person who: (a) was the partner of that individual immediately before 1 July 2000; and (b) has continued, at all times on and after that day, to be the partner of the individual. special Part A rate, in relation to an individual, means the amount worked out according to subclause (7). (2) Subject to subclause (3), this clause applies to an individual if: (a) one or more of the following subparagraphs are satisfied: (i) immediately before 1 July 2000, the individual or the individual's partner was receiving family allowance under Part 2.17 of the Social Security Act 1991; (ii) immediately before 1 July 2000, the individual or the individual's partner was receiving family tax payment under Part 2.17AA of that Act; (iii) the Secretary is satisfied that Schedule 7 to the Income Tax Rates Act 1986 applied to the individual or the individual's partner, in respect of the income year that commenced on 1 July 1999, in accordance with subsection 20C(2) of that Act or would have so applied if sections 20E, 20F and 20H of that Act had not been enacted; and (b) the individual or the individual's partner was receiving, immediately before 1 July 2000, and has continued, at all times on and after that day, to receive: (i) a pension under Part II of the Veterans' Entitlements Act 1986 payable to the individual or partner as a veteran; or (ii) a pension under Part II of that Act payable to the individual or partner as the widow or widower of a deceased veteran; or (iii) a pension under Part IV of that Act payable to the individual or partner as a member of the Forces or as a member of a Peacekeeping Force; or (iv) a pension under Part IV of that Act payable to the individual or partner as the widow or widower of a deceased member of the Forces or as the widow or widower of a deceased member of a Peacekeeping Force; and (c) neither the individual nor the individual's partner was receiving, immediately before 1 July 2000, or has received at any time on or after that day: (i) a social security pension; or (ii) a social security benefit; or (iii) a service pension; or (iv) income support supplement under Part IIIA of the Veterans' Entitlements Act 1986; and (d) at all times on and after 1 July 2000: (i) the individual or the individual's partner has been eligible for family tax benefit or would have been so eligible if the individual or partner had not been receiving a pension referred to in paragraph (b); and (ii) the individual's or partner's Part A rate of family tax benefit has been, or would have been, greater than nil; and (e) the individual's adjusted taxable income for the purposes of this Act (other than Part 4 of this Schedule) for an income year that commenced on or after 1 July 2000 until 1 July 2007 (inclusive) has exceeded the individual's income free area under clause 19 of this Schedule; and (ea) the individual's adjusted taxable income for the purposes of this Act (other than Part 4 of this Schedule) for the income year that commenced on 1 July 2008 and every succeeding income year has exceeded the individual's income free area under clause 38N of this Schedule; and (f) the individual's Part A rate worked out according to Part 2, 3 or 3A of this Schedule is not, and never has been, equal to, or greater than, the individual's 30 June 2000 rate. (3) Subparagraph (2)(a)(iii) cannot be satisfied in relation to an individual unless the individual or the individual's partner had, immediately before 1 July 2000, at least one dependant. (4) In spite of any other provision of this Schedule, the Part A rate of an individual to whom this clause applies is the individual's saved Part A rate. (5) An individual's saved Part A rate is the lower of: (a) the individual's 30 June 2000 rate; and (b) the individual's special Part A rate. (6) The 30 June 2000 rate for an individual is worked out using the following method statement. Method statement Step 1. If the individual or the individual's partner was receiving family allowance, but not family tax payment, immediately before 1 July 2000, the fortnightly rate of that family allowance is the individual's fortnightly rate. Step 2. If the individual or the individual's partner was receiving family tax payment, but not family allowance, immediately before 1 July 2000, the individual's or partner's fortnightly Part A rate of family tax payment immediately before 1 July 2000 is the individual's fortnightly rate. Step 3. If the individual or the individual's partner was receiving family allowance and family tax payment immediately before 1 July 2000, add the following amounts: (a) the individual's or partner's fortnightly rate of family allowance immediately before 1 July 2000; (b) the individual's or partner's fortnightly Part A rate of family tax payment immediately before 1 July 2000. The result is the individual's fortnightly rate. Step 4. From the individual's fortnightly rate subtract any amount of guardian allowance included in the individual's or the individual's partner's family allowance by virtue of Module F of the Family Allowance Rate Calculator in section 1069 of the Social Security Act 1991, as in force immediately before 1 July 2000: the result is the individual's net fortnightly rate. Step 5. Divide the individual's net fortnightly rate by 14. If the result is not a whole number of cents or dollars or a whole number of dollars and a whole number of cents, round the result upwards to the nearest cent and multiply the rounded amount by 365: the result of the multiplication is the individual's annual rate. Step 6. If neither the individual nor the individual's partner was receiving family allowance or family tax payment immediately before 1 July 2000, the individual's annual rate is nil. Step 7. If either or both of subparagraphs (2)(a)(i) and (ii) are satisfied but subparagraph (2)(a)(iii) is not satisfied, the individual's annual rate is his or her 30 June 2000 rate. Step 8. If subparagraph (2)(a)(iii) is satisfied but subparagraph (2)(a)(ii) is not satisfied, add the following amounts: (a) the individual's annual rate; (b) the individual's 1999-2000 family tax assistance component. The result is the individual's 30 June 2000 rate. (7) An individual's special Part A rate is the individual's Part A rate of family tax benefit worked out: (a) in accordance with Part 2, 3 or 3A of this Schedule; and (b) as if neither the individual nor the individual's partner was receiving a pension referred to in paragraph (2)(b). (8) An individual's 1999-2000 family tax assistance component is the amount worked out according to the formula: [pic] where: number of dependants is the total number of dependants the family tax assistance person had on 30 June 2000. Schedule 2-Child care benefit rate calculator Note: See subsection 70(1). Part 1-Overall rate calculation process 1 Method of calculating rate of child care benefit (1) If an individual's rate of child care benefit for a session of care provided to a child is to be worked out using this Schedule, the individual's hourly rate of child care benefit for the session is worked out in accordance with the following method statement: Method statement Step 1. Use Part 2 (clause 4) to work out the standard hourly rate for the session. Step 2. Work out the individual's adjustment percentage using clause 2. Step 3. Work out that percentage of the standard hourly rate: the result is the individual's rate of child care benefit for the care. (2) If the individual is eligible for child care benefit for only part of a session of care, this Schedule applies to the individual's rate of child care benefit for that part of the session as if a reference in this Schedule to a session of care included a reference to a part of a session of care. 2 Adjustment percentage (1) An individual's adjustment percentage for the purposes of step 2 in the method statement in clause 1 is: [pic] (2) In subclause (1): CCB % is: [pic] schooling % is: (a) 85% if the child is a school child; and (b) 100% if the child is not a school child. part-time % is: (a) if: (i) the care is provided by an approved centre based long day care service; and (ii) the child is not a school child; and (iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is less than 34-110%; or (b) if: (i) the care is provided by an approved centre based long day care service; and (ii) the child is not a school child; and (iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 34 or more, but less than 35- 108%; or (c) if: (i) the care is provided by an approved centre based long day care service; and (ii) the child is not a school child; and (iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 35 or more, but less than 36- 106%; or (d) if: (i) the care is provided by an approved centre based long day care service; and (ii) the child is not a school child; and (iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 36 or more, but less than 37- 104%; or (e) if: (i) the care is provided by an approved centre based long day care service; and (ii) the child is not a school child; and (iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 37 or more, but less than 38- 102%; or (f) in any other case-100%. (3) In subclause (2): multiple child % is worked out using Part 3 (clause 5). taxable income % is worked out using Part 4 (clauses 6 to 11). 3 Number of children in care of a particular kind (1) An individual's multiple child % and taxable income % are affected by the number of children the individual has in care of a particular kind. (2) For the purposes of applying this Schedule to work out an individual's rate of child care benefit for a session of care of a particular kind, the number of children in care of that kind is worked out in accordance with the following method statement: Method statement Step 1. Work out what kind of care was provided. For this purpose, the kinds of care are: (a) care other than care provided by an approved occasional care service; and (b) care provided by an approved occasional care service. Step 2. Work out, in relation to the individual, how many children are in sessions of care of that kind in the week concerned for which the individual is eligible for child care benefit. That number is the number of children in care of that kind in relation to the individual and that kind of care. Part 2-Standard hourly rate 4 Standard hourly rate-basic meaning (1) The standard hourly rate for a session of care provided to a child is worked out using the following table and rounding the result to the nearest cent (rounding 0.5 cents upwards): |Standard hourly rates | | |Kind of care |Standard hourly rate | | |provided in hour | | |1 |Care other than: |$3.37 | | |(a) non-standard | | | |hours family day | | | |care; or | | | |(b) non-standard | | | |hours in-home | | | |care; or | | | |(c) part-time | | | |family day care; | | | |or | | | |(d) part-time | | | |in-home care | | |2 |Part-time family |The lesser of: | | |day care or |(a) one and a third | | |part-time in-home |times the item 1 rate; | | |care |and | | | |(b) the ceiling rate | | | |worked out under | | | |subclause (2) | |3 |Non-standard hours|One and a third times | | |family day care or|the item 1 rate | | |non-standard hours| | | |in-home care | | (2) For the purposes of item 2 of the table in subclause (1), the ceiling rate is: [pic] where: item 1 rate is the item 1 standard hourly rate in the table in subclause (1). number of eligible hours is the total number of hours in sessions of care of the kind referred to in item 2 of the table in subclause (1) that are provided to the child in the week concerned and for which the individual is eligible for child care benefit. Part 3-Multiple child % 5 Multiple child % The multiple child % for an individual's child care benefit for a session of care of a particular kind provided to a child is worked out in accordance with the following method statement: Method statement Step 1. Use clause 3 to work out the number of children the individual has in care of that kind: the result is the number of children. Step 2. Use clause 11 to work out the individual's maximum weekly benefit: the result is the multiple child rate. Step 3. Work out what would be the individual's maximum weekly benefit under clause 11 if the individual had only one child in care of that kind and multiply it by the number of children: the result is the single child rate. Step 4. Divide the multiple child rate by the single child rate and express the result as a percentage: the result is the multiple child %. Part 4-Taxable income % 6 Income thresholds (1) There are 2 income thresholds that are relevant for working out an individual's taxable income %. (2) The lower income threshold is $28,200. (3) The upper income threshold is $66,000. 7 Method of calculating taxable income % An individual's taxable income % for a session of care provided to a child in an income year is: (a) 100% if: (i) the individual's adjusted taxable income for the income year does not exceed the lower income threshold; or (ii) the individual or the individual's partner is receiving a social security benefit, a social security pension or a service pension or is receiving income support supplement under Part IIIA of the Veterans' Entitlements Act 1986; and (b) worked out using clause 8 if paragraph (a) does not apply. 8 Taxable income % if adjusted taxable income exceeds lower income threshold and if neither individual nor partner on income support If an individual's taxable income % for a session of care provided to a child in an income year is to be worked out using this clause, it is to be worked out in accordance with the following method statement: Method statement Step 1. Use clause 9 to work out the individual's income threshold. Step 2. Take the individual's income threshold from the individual's adjusted taxable income for the income year: the result is the individual's income excess. Step 3. Divide the income excess by 52 to convert it into a weekly amount: the result is the weekly income excess. Step 4. Use clause 10 to work out the individual's taper % and then work out that percentage of the weekly income excess: the result is the weekly taper amount. Step 5. Divide the weekly taper amount by the individual's maximum weekly benefit worked out under clause 11 and express the result as a percentage. Step 6. Take the percentage obtained in step 5 from 100% and round to 2 decimal places: the result is the individual's taxable income %. However, if the result is less than zero, the individual's taxable income % is zero. 8A Special provision for certain recipients of pensions under the Veterans' Entitlements Act (1) In this clause: Childcare Assistance (Fee Relief) Guidelines means the Childcare Assistance (Fee Relief) Guidelines in force under subsection 12A(1) of the Child Care Act 1972 immediately before 1 July 2000. ordinary taxable income % means taxable income % worked out in accordance with this Schedule (apart from this clause). partner, in relation to an individual, means the person who: (a) was the partner of that individual immediately before 1 July 2000; and (b) has continued, at all times on and after that day, to be the partner of the individual. (2) This clause applies to an individual in relation to an income year (the relevant income year) if all of the following paragraphs are satisfied in relation to the individual: (a) immediately before 1 July 2000, there was in force, under the Childcare Assistance (Fee Relief) Guidelines, an assessment that the individual or the individual's partner was eligible for child care assistance within the meaning of those guidelines; (b) the individual or the individual's partner was receiving, immediately before 1 July 2000, and has continued, at all times on and after that day, to receive: (i) a pension under Part II of the Veterans' Entitlements Act 1986 payable to the individual or partner as a veteran; or (ii) a pension under Part II of that Act payable to the individual or partner as the widow or widower of a deceased veteran; or (iii) a pension under Part IV of that Act payable to the individual or partner as a member of the Forces or as a member of a Peacekeeping Force; or (iv) a pension under Part IV of that Act payable to the individual or partner as the widow or widower of a deceased member of the Forces or as the widow or widower of a deceased member of a peacekeeping Force; (c) neither the individual nor the individual's partner was receiving, immediately before 1 July 2000, or has received at any time on or after that day: (i) a social security pension; or (ii) a social security benefit; or (iii) a service pension; or (iv) income support supplement under Part IIIA of the Veterans' Entitlements Act 1986; (d) a determination was in force under the A New Tax System (Family Assistance) (Administration) Act 1999 during the income year that commenced on 1 July 2000 and every succeeding income year before the relevant income year, that the individual or the individual's partner was entitled to be paid child care benefit; (e) the individual's adjusted taxable income for the purposes of this Act for the income year that commenced on 1 July 2000 and every succeeding income year has exceeded the lower income threshold in respect of that income year; (f) the individual's ordinary taxable income % for a session of care provided to a child in an income year that commenced on or after 1 July 2000 (including the relevant income year) has never been equal to, or higher than, the individual's saved taxable income % for the session of care. (3) In spite of any other provision of this Schedule, the taxable income % of an individual to whom this clause applies for a session of care provided to a child in the relevant income year is the individual's saved taxable income % for that session. (4) The saved taxable income % of an individual for a session of care provided to a child is the lower of: (a) the individual's taxable income % for that session worked out in accordance with subclause (5); and (b) the individual's taxable income % for that session calculated in accordance with subclause (6). (5) An individual's taxable income % for a session of care for the purposes of paragraph (4)(a) is the percentage worked out: (a) in accordance with this Schedule (apart from this clause); and (b) as if neither the individual nor the individual's partner was receiving, in relation to any part of the income year in which the session of care is provided, a pension referred to in paragraph (2)(b). (6) An individual's taxable income % for a session of care for the purposes of paragraph (4)(b) is the percentage worked out: (a) in accordance with this Schedule (apart from this clause); and (b) as if the amount of the individual's adjusted taxable income for the income year in which the session of care is provided equalled the amount of the income of the individual last taken into account for the purposes of the assessment referred to in paragraph (2)(a). 9 Income threshold An individual's income threshold for a session of care of a particular kind provided to a child in an income year is worked out using the following table: |Weekly threshold | | |Number of|Adjusted |Threshold | | |children |taxable | | | |in care |income for | | | |of that |income year | | | |kind |exceeds | | | | |upper income| | | | |threshold? | | |1 |1 |no |Lower income | | | | |threshold | |2 |1 |yes |Lower income | | | | |threshold | |3 |2 or more|no |Lower income | | | | |threshold | |4 |2 or more|yes |Upper income | | | | |threshold | 10 Taper % The taper % for an individual for a session of care of a particular kind provided to a child in an income year is worked out using the following table: |Taper % | | |Number of |Adjusted |Taper %| | |children in |taxable income | | | |care of that|for income year| | | |kind |exceeds upper | | | | |income | | | | |threshold? | | |1 |1 |No |10% | |2 |1 |Yes |10% | |3 |2 |No |15% | |4 |2 |Yes |25% | |5 |3 or more |No |15% | |6 |3 or more |Yes |35% | 11 Maximum weekly benefit (1) The maximum weekly benefit for an individual for a session of care of a particular kind provided to a child in an income year is worked out using the following table: |Maximum Weekly Benefit Table | | |Number |Adjusted |Maximum weekly benefit | | |of |taxable income |(MWB) | | |childre|for income year| | | |n in |exceeds upper | | | |care of|income | | | |that |threshold? | | | |kind | | | |1 |1 |no |[pic] | |2 |1 |yes |[pic] | |3 |2 |no |[pic] | |4 |2 |yes |[pic] | |5 |3 |no |[pic] | |6 |3 |yes |[pic] | |7 |4 or |no |[pic] | | |more | | | |8 |4 or |yes |[pic] | | |more | | | (2) In the table in subclause (1): additional loading is one third of the amount, expressed in dollars, in item 5 of the table for each child in care of that kind after the third child. additional MWB is item 1 of the table MWB for each child in care of that kind after the third child. MWB means maximum weekly benefit. specific taper amount is the amount that would be the weekly taper amount for an individual worked out under step 4 of the method statement in clause 8 if the individual's adjusted taxable income for the income year were the upper income threshold. standard hourly rate is the amount specified in item 1 of the table in subclause 4(1); and Schedule 3-Adjusted taxable income Note: See section 3. 1 Adjusted taxable income relevant to family tax benefit and child care benefit An individual's adjusted taxable income is relevant to eligibility for, and the rate of, family tax benefit and child care benefit. 2 Adjusted taxable income (1) For the purposes of this Act and subject to subclause (2), an individual's adjusted taxable income for a particular income year is the sum of the following amounts (income components): (a) the individual's taxable income for that year; (b) the individual's adjusted fringe benefits total for that year; (c) the individual's target foreign income for that year; (d) the individual's total net investment loss (within the meaning of the Income Tax Assessment Act 1997) for that year; (e) the individual's tax free pension or benefit for that year; (f) the individual's reportable superannuation contributions (within the meaning of the Income Tax Assessment Act 1997) for that year; less the amount of the individual's deductible child maintenance expenditure for that year. (2) If an individual dies before the end of a particular income year, the individual's adjusted taxable income for that year is to be calculated in accordance with the following formula: [pic] where: income of individual to date of death means the amount that would, but for the operation of this subclause, have been the amount of adjusted taxable income of the individual for the particular income year in which the individual died if, so far as that particular individual is concerned, that year had comprised only those days preceding the individual's death. 3 Adjusted taxable income of members of couple (1) For the purposes of this Act (other than Part 4 of Schedule 1), if an individual is a member of a couple, the individual's adjusted taxable income for an income year includes the adjusted taxable income for that year of the individual's partner. (2) For the purposes of Part 4 of Schedule 1, if an individual is a member of a couple, the individual's adjusted taxable income for an income year is: (a) for the purposes of Subdivision AA of Division 1 of Part 4 of Schedule 1: (i) the individual's adjusted taxable income for that year; or (ii) the adjusted taxable income for that year of the individual's partner if it is more than the individual's adjusted taxable income for that year; and (b) for the purposes of the other provisions of Part 4 of Schedule 1: (i) the individual's adjusted taxable income for that year; or (ii) the adjusted taxable income for that year of the individual's partner if it is less than the individual's adjusted taxable income for that year. 3A Working out adjusted taxable income in certain cases where individuals cease to be members of a couple If: (a) an individual is a member of a couple with another individual (partner A) for a period or periods during an income year but not at the end of the income year; and (b) for any period during the income year while the individual was a member of that couple, the Secretary had determined the individual's entitlement to family assistance by way of family tax benefit or child care benefit on the basis that a particular amount was the individual's adjusted taxable income (the current ATI amount); and (c) that amount differs from the amount of the individual's adjusted taxable income as finally determined in respect of the income year by the Secretary (the final ATI amount); and (d) the individual's entitlement to family assistance of that kind, for the total period, or for the total of the periods, that the individual was a member of that couple, would be less if worked out using the final ATI amount than if worked out using the current ATI amount as determined from time to time; and (e) if the current ATI amount at any time was based on an estimate provided by the individual and is less than the final ATI amount: (i) at the time when the estimate was provided-the individual did not know, and had no reason to suspect, that the estimate was incorrect; and (ii) if, after the estimate was provided and before ceasing to be a member of the couple, the individual knew or had reason to suspect that the estimate was incorrect-the individual provided a revised estimate as soon as practicable after knowing or suspecting that the estimate was incorrect; then, despite the final determination of that adjusted taxable income by the Secretary, the individual's adjusted taxable income during any period during the income year: (f) that the individual and partner A were a couple; and (g) that a particular current ATI amount applied; is to be taken to be that particular current ATI amount. 4 Adjusted fringe benefits total An individual's adjusted fringe benefits total for an income year is the amount worked out using the formula: [pic] where: FBT rate is the rate of tax set by the Fringe Benefits Tax Act 1986 for the FBT year (as defined in the Fringe Benefits Tax Assessment Act 1986) beginning on the 1 April just before the start of the income year. reportable fringe benefits total is the amount that the Secretary is satisfied is the individual's reportable fringe benefits total (as defined in the Fringe Benefits Tax Assessment Act 1986) for the income year. 5 Target foreign income (1) An individual's target foreign income for an income year is: (a) the amount of the individual's foreign income (as defined in section 10A of the Social Security Act 1991) for the income year that is neither: (i) taxable income; nor (ii) received in the form of a fringe benefit (as defined in the Fringe Benefits Tax Assessment Act 1986, as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986) in relation to the individual as an employee (as defined in the Fringe Benefits Tax Assessment Act 1986) and a year of tax; and (b) any amount of income that is not covered by paragraph (a) that is exempt from tax under section 23AF or 23AG of the Income Tax Assessment Act 1936, reduced (but not below nil) by the total amount of losses and outgoings (except capital losses and outgoings) incurred by the individual in deriving that exempt income. (2) If it is necessary, for the purposes of this Act, to work out an amount of foreign income expressed in a foreign currency received in an income year, the amount in Australian currency is to be worked out using the market exchange rate for 1 July in that income year. (3) If there is no market exchange rate for 1 July in the income year (for example, because of a national public holiday), the market exchange rate to be used is the market exchange rate that applied on the last working day immediately before that 1 July. (4) For the purposes of this clause, the appropriate market exchange rate on a particular day for a foreign currency is: (a) if there is an on-demand airmail buying rate for the currency available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use that rate-that rate; or (b) in any other case: (i) if there is another rate of exchange for the currency, or there are other rates of exchange for the currency, available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use the other rate or one of the other rates-the rate so determined; or (ii) otherwise-a rate of exchange for the currency available from another source at the start of business in Sydney on that day that the Secretary determines it is appropriate to use. 7 Tax free pension or benefit For the purposes of this Schedule, the following payments received in an income year are tax free pensions or benefits for that year: (a) a disability support pension under Part 2.3 of the Social Security Act 1991; (b) a wife pension under Part 2.4 of the Social Security Act 1991; (c) a carer payment under Part 2.5 of the Social Security Act 1991; (d) a pension under Part II of the Veterans' Entitlements Act 1986 payable to a veteran; (da) a pension under Part IV of the Veterans' Entitlements Act 1986 payable to a member of the Forces or a member of a Peacekeeping Force; (e) an invalidity service pension under Division 4 of Part III of the Veterans' Entitlements Act 1986; (f) a partner service pension under Division 5 of Part III of the Veterans' Entitlements Act 1986; (g) a pension under Part II of the Veterans' Entitlements Act 1986 payable to the widow or widower of a deceased veteran; (ga) a pension under Part IV of the Veterans' Entitlements Act 1986 payable to the widow or widower of a deceased member of the Forces or the widow or widower of a deceased member of a Peacekeeping Force; (h) income support supplement under Part IIIA of the Veterans' Entitlements Act 1986; (haa) Defence Force Income Support Allowance under Part VIIAB of the Veterans' Entitlements Act 1986; (ha) a Special Rate Disability Pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004; (hb) a payment of compensation under section 68, 71 or 75 of the Military Rehabilitation and Compensation Act 2004; (hc) a payment of compensation mentioned in paragraph 234(1)(b) of the Military Rehabilitation and Compensation Act 2004; to the extent to which the payment: (i) is exempt from income tax; and (j) is not a payment by way of bereavement payment, pharmaceutical allowance, rent assistance, language, literacy and numeracy supplement or remote area allowance. 8 Deductible child maintenance expenditure Deductible child maintenance expenditure (1) For the purposes of this Schedule, if an individual incurs an amount of child maintenance expenditure during an income year, 100% of the amount of the expenditure is the individual's deductible child maintenance expenditure in respect of that year. Child maintenance expenditure (2) For the purposes of this clause, an individual incurs child maintenance expenditure if: (a) the individual (the payer) pays a payment (either one-off or periodic) or provides benefits; and (b) the payment or benefits are paid or provided in respect of the payer's natural or adopted child; and (c) the payment or benefits are paid or provided to another individual other than the payer's partner (if any) for the maintenance of the child. Amount of child maintenance expenditure (3) For the purposes of this clause, if an individual incurs child maintenance expenditure, the amount of the child maintenance expenditure incurred by the individual is the amount of the payment paid or the value of the benefits to the individual who provided them. Value of a benefit provided (4) For the purposes of subclause (3), the value of a benefit, in relation to the individual providing the benefit, has the meaning set out in subclauses (5) and (6). Value of benefit where provider is a party to a child support agreement (5) If: (a) an individual providing a benefit is a party to a child support agreement under the Child Support (Assessment) Act 1989; and (b) the agreement contains: (i) non-periodic payment provisions (within the meaning of that Act) under which the individual is providing child support to another individual for a child; and (ii) a statement that the annual rate of child support payable under any relevant administrative assessment is to be reduced by a specified amount that represents an annual value of the child support to be provided; and (c) the individual provides the support; the value of the benefit provided by the individual is the specified amount. Value of benefit where provider is not a party to a child support agreement (6) If an individual providing a benefit is not a party to a child support agreement under the Child Support (Assessment) Act 1989, the value of the benefit provided by the individual is the cost of the benefit to the individual. Schedule 4-Indexation and adjustment of amounts Note: See section 85. Part 1-Preliminary 1 Analysis of Schedule This Schedule provides for: (a) the indexation, in line with CPI (Consumer Price Index) increases, of the amounts in column 1 of the table at the end of clause 3; and (c) the adjustment of other amounts in line with the increases in the amounts indexed under the Social Security Act 1991. 2 Indexed and adjusted amounts The following table sets out: (a) each monetary amount that is to be indexed or adjusted under this Schedule; and (b) the abbreviation used in this Schedule for referring to that amount; and (c) the provision or provisions in which that amount is to be found. |Indexed and adjusted amounts | | |Column 1 |Column 2 |Column 3 | | |Description of |Abbreviation |Provisions in | | |amount | |which amount | | | | |specified | |1 |FTB child rate for|FTB under 13 |[Schedule 1-clau| | |child under 13 |child rate (A1) |se 7-table-item | | |years of age (Part| |1] | | |A-Method 1) | | | |2 |FTB child rate for|FTB 13-15 child |[Schedule 1-clau| | |child who has |rate (A1) |se 7-table-item | | |reached 13, but is| |2] | | |under 16, years of| | | | |age (Part A-Method| | | | |1) | | | |3 |FTB child rate for|FTB 16-24 child |[Schedule 1-clau| | |child who has |rate (A1) |se 7-table-items| | |reached 16, but is| | 3 and 4] | | |under 25, years of| | | | |age (Part A-Method| | | | |1) | | | |4 |Rent threshold |FTB RA rent |[Schedule 1-subp| | |rate for rent |threshold (A1 |aragraphs | | |assistance for |and A3) |38C(1)(f)(i), | | |family tax benefit| |(ii), (iii) and | | |(Part A-Methods 1 | |(iv)] | | |and 3) | |[Schedule 1-subp| | | | |aragraphs | | | | |38C(1)(fa)(i), | | | | |(ii), (iii) and | | | | |(iv)] | | | | |[Schedule 1-clau| | | | |se 38D-table-col| | | | |umn 2-all | | | | |amounts] | | | | |[Schedule 1-clau| | | | |se 38E-table-col| | | | |umn 2-all | | | | |amounts] | |5 |Maximum rent |FTB RA maximum |[Schedule 1-clau| | |assistance for |(A1 and A3) |se 38D-table-col| | |family tax benefit| |umn 3-all | | |(Part A-Methods 1 | |amounts] | | |and 3) | |[Schedule 1-clau| | | | |se 38E-table-col| | | | |umn 3-all | | | | |amounts] | |6 |FTB child rate |FTB child rate |[Schedule 1-subc| | |(Part A-Method 2) |(A2) |lause 26(2)-all | | | | |amounts] | |7 |Large family |FTB LFS (A) |[Schedule 1-clau| | |supplement formula| |se 35-the amount| | |component for | |in the formula] | | |family tax benefit| | | | |(Part A) | | | |8 |Multiple birth |FTB MBA (A) |[Schedule 1-clau| | |allowance for | |se 37-paragraphs| | |family tax benefit| | (a) and (b)] | | |(Part A) | | | |8A |FTB gross |FTB gross |[Schedule 1-subc| | |supplement amount |supplement |lause 38A(3)] | | |for family tax |amount (A) | | | |benefit (Part A) | | | |9 |Standard rate of |FTB standard |[Schedule 1-clau| | |family tax benefit|rate (B) |se 30-table-colu| | |(Part B) | |mn 2-all | | | | |amounts] | |9A |FTB (B) gross |FTB gross |[Schedule 1-subc| | |supplement amount |supplement |lause 31A(2)] | | |for family tax |amount (B) | | | |benefit (Part B) | | | |10 |Rate of family tax|FTB ACO rate |[subsection | | |benefit payable to| |58(2)] | | |an approved care | | | | |organisation | | | |11 |Basic higher |FTB basic HIFA |[Schedule 1-clau| | |income free area |(A) |se 2-table-colum| | |for family tax | |n 1] | | |benefit (Part A) | | | |12 |Additional higher |FTB additional |[Schedule 1-clau| | |income free area |HIFA (A) |se 2-table-colum| | |for family tax | |n 2] | | |benefit (Part A) | | | |13 |Income free area |FTB free area |[Schedule 1-clau| | |for family tax |(A1 and A3) |se 38N] | | |benefit (Part | | | | |A-Methods 1 and 3)| | | |14 |Income free area |FTB free area |[Schedule 1-clau| | |for family tax |(B) |se 33] | | |benefit (Part B) | | | |14A |Child income |cut-out amount |[subsections | | |cut-out amount | |22A(2) and | | | | |35(3)] | |15 |Standard basic |FTB basic MIFA |[Schedule 1-clau| | |maintenance income|(A1) |se 22-table-colu| | |free area for | |mn 2-items 1 and| | |family tax benefit| |3] | | |(Part A-Method 1) | | | |16 |Double basic |FTB double basic|[Schedule 1-clau| | |maintenance income|MIFA (A1) |se 22-table-colu| | |free area for | |mn 2-item 2] | | |family tax benefit| | | | |(Part A-Method 1) | | | |17 |Additional |FTB additional |[Schedule 1-clau| | |maintenance income|MIFA (A1) |se 22-table-colu| | |free area for | |mn 3-all | | |family tax benefit| |amounts] | | |(Part A-Method 1) | | | |17AA |Income limit for |FTB income limit|[Schedule 1-subc| | |family tax benefit|(B) |lause 28B(1)] | | |(Part B) | | | |17A |Baby bonus |baby bonus |[subsection | | | | |66(1)] | |17AAA |Income limit for |December |[paragraphs | | |baby bonus | |36(2)(e), | | | | |(3)(f), (4)(d) | | | | |and (5)(e)] | |17B |Maternity |MIA |[section 67] | | |immunisation | | | | |allowance | | | |18 |Standard hourly |CCB standard |[Schedule 2-subc| | |rate of child care|hourly rate |lause | | |benefit for care | |4(1)-table-item | | |other than: | |1] | | |(a) non-standard | | | | |hours family day | | | | |care; or | | | | |(b) non-standard | | | | |hours in-home | | | | |care; or | | | | |(c) part-time | | | | |family day care; | | | | |or | | | | |(d) part-time | | | | |in-home care | | | |19 |Lower income |CCB lower income|[Schedule 2-subc| | |threshold for |threshold |lause 6(2)] | | |child care benefit| | | |20 |Upper income |CCB upper income|[Schedule 2-subc| | |threshold for |threshold |lause 6(3)] | | |child care benefit| | | |20A |Multiple child |CCB multiple |[Schedule 2-subc| | |loadings for child|child loadings |lause | | |care benefit | |11(1)-table-item| | | | |s 3 and 5-both | | | | |amounts | | | | |expressed in | | | | |dollars] | |21 |Minimum hourly |CCB minimum |[subsection | | |amount for child |hourly amount |83(1)] | | |care benefit | | | |22 |Child care rebate |CCR limit |[section 84F] | | |limit | | | Part 2-Indexation 3 CPI Indexation Table (1) An amount referred to in the following table is to be indexed under this Part on each indexation day for the amount, using the reference quarter and base quarter for the amount and indexation day and rounding off to the nearest multiple of the rounding amount: |CPI indexation | | |Column |Column 2 |Column 3 |Column 4 |Column 5| | |1 |Indexation |Reference |Base | | | |Amount |day(s) |quarter |quarter |Rounding| | | | |(most | |base | | | | |recent | | | | | | |before | | | | | | |indexation | | | | | | |day) | | | |1 |FTB |1 July |December |highest |$3.65 | | |under | | |December | | | |13 | | |quarter | | | |child | | |before | | | |rate | | |reference| | | |(A1) | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |2 |FTB |1 July |December |highest |$3.65 | | |13-15 | | |December | | | |child | | |quarter | | | |rate | | |before | | | |(A1) | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |3 |FTB |1 July |December |highest |$3.65 | | |16-24 | | |December | | | |child | | |quarter | | | |rate | | |before | | | |(A1) | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |4 |FTB RA |(a) 20 March|(a) |highest |$3.65 | | |maximum| |December |June or | | | |(A1 and|(b) |(b) June |December | | | |A3) |20 September| |quarter | | | | | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than June| | | | | | |quarter | | | | | | |1979) | | |5 |FTB RA |(a) 20 March|(a) |highest |$3.65 | | |rent | |December |June or | | | |thresho|(b) |(b) June |December | | | |ld (A1 |20 September| |quarter | | | |and A3)| | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than June| | | | | | |quarter | | | | | | |1979) | | |6 |FTB |1 July |December |highest |$3.65 | | |child | | |December | | | |rate | | |quarter | | | |(A2) | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |7 |FTB LFS|1 July |December |highest |$3.65 | | |(A) | | |December | | | | | | |quarter | | | | | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |8 |FTB MBA|1 July |December |highest |$3.65 | | |(A) | | |December | | | | | | |quarter | | | | | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |8A |FTB |1 July |December |highest |$3.65 | | |gross | | |December | | | |supplem| | |quarter | | | |ent | | |before | | | |amount | | |reference| | | |(A) | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |2002) | | |9 |FTB |1 July |December |highest |$3.65 | | |standar| | |December | | | |d rate | | |quarter | | | |(B) | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |9A |FTB |1 July |December |highest |$3.65 | | |gross | | |December | | | |supplem| | |quarter | | | |ent | | |before | | | |amount | | |reference| | | |(B) | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |2004) | | |10 |FTB ACO|1 July |December |highest |$3.65 | | |rate | | |December | | | | | | |quarter | | | | | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |11 |FTB |1 July |December |highest |$73.00 | | |basic | | |December | | | |HIFA | | |quarter | | | |(A) | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |12 |FTB |1 July |December |highest |$73.00 | | |additio| | |December | | | |nal | | |quarter | | | |HIFA | | |before | | | |(A) | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |13 |FTB |1 July |December |highest |$73.00 | | |free | | |December | | | |area | | |quarter | | | |(A1 and| | |before | | | |A3) | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |2005) | | |14 |FTB |1 July |December |highest |$73.00 | | |free | | |December | | | |area | | |quarter | | | |(B) | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |2003) | | |14A |cut-out|1 July |December |highest |$1.00 | | |amount | | |December | | | | | | |quarter | | | | | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |2004) | | |15 |FTB |1 July |December |highest |$10.95 | | |basic | | |December | | | |MIFA | | |quarter | | | |(A1) | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |16 |FTB |1 July |December |highest |$21.90 | | |double | | |December | | | |basic | | |quarter | | | |MIFA | | |before | | | |(A1) | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |17 |FTB |1 July |December |highest |$3.65 | | |additio| | |December | | | |nal | | |quarter | | | |MIFA | | |before | | | |(A1) | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |17AA |FTB |1 July |December |highest |$1.00 | | |income | | |December | | | |limit | | |quarter | | | |(B) | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |2007) | | |17A |baby |1 July |December |highest |$1.00 | | |bonus | | |December | | | | | | |quarter | | | | | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |2007) | | |17AAA |baby |1 July |December |highest |$1.00 | | |bonus | | |December | | | |income | | |quarter | | | |limit | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |2007) | | |17B |MIA |1 July |December |highest |$1.00 | | | | | |December | | | | | | |quarter | | | | | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |2008) | | |18 |CCB |1 July |December |highest |$0.01 | | |standar| | |December | | | |d | | |quarter | | | |hourly | | |before | | | |rate | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |19 |CCB |1 July |December |highest |$73.00 | | |lower | | |December | | | |income | | |quarter | | | |thresho| | |before | | | |ld | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |20 |CCB |1 July |December |highest |$1.00 | | |upper | | |December | | | |income | | |quarter | | | |thresho| | |before | | | |ld | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |20A |CCB |1 July |December |highest |$0.01 | | |multipl| | |December | | | |e child| | |quarter | | | |loading| | |before | | | |s | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |1999) | | |21 |CCB |1 July |December |highest |$0.001 | | |minimum| | |December | | | |hourly | | |quarter | | | |amount | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |2007) | | |22 |CCR |1 July |December |highest |$1.00 | | |limit | | |December | | | | | | |quarter | | | | | | |before | | | | | | |reference| | | | | | |quarter | | | | | | |(but not | | | | | | |earlier | | | | | | |than | | | | | | |December | | | | | | |quarter | | | | | | |2007) | | Highest quarter (2) A reference in the table in subclause (1) to the highest of a group of quarters is a reference to the quarter in that group that has the highest index number. Indexation of FTB gross supplement amount (B) for 2006-2007 income year and later income years (3) The first indexation under subclause (1) of the FTB gross supplement amount (B), after the indexation of that amount under clause 3A, is to take place on 1 July 2006. Indexation of cut-out amount for 2006-2007 income year and later income years (4) The first indexation under subclause (1) of the cut-out amount is to take place on 1 July 2006. No indexation of CCB standard hourly rate and CCB minimum hourly rate on 1 July 2007 (5) The CCB standard hourly rate and the CCB minimum hourly rate are not to be indexed on 1 July 2007. First indexation of CCB minimum hourly amount (5A) The first indexation of the CCB minimum hourly amount is to take place on 1 July 2009. First indexation of CCR limit (6) The first indexation of the CCR limit is to take place on 1 July 2009. No indexation of certain amounts on 1 July 2009, 1 July 2010 and 1 July 2011 (7) The FTB basic HIFA (A), the FTB additional HIFA (A), the FTB income limit (B) and the baby bonus income limit are not to be indexed on 1 July 2009, 1 July 2010 and 1 July 2011. 3A One-off 6-month indexation of FTB gross supplement amount (B) for 2005- 2006 income year The FTB gross supplement amount (B) is to be indexed under this Part on the indexation day, using the reference quarter, base quarter and indexation day and rounding off to the nearest multiple of the rounding base, where: base quarter means June quarter 2004. indexation day means 1 July 2005. reference quarter means December quarter 2004. rounding base means $3.65. 4 Indexation of amounts (1) If an amount is to be indexed under this Part on an indexation day, this Act has effect as if the indexed amount were substituted for that amount on that day. (2) This is how to work out the indexed amount for an amount that is to be indexed under this Part on an indexation day: Method statement Step 1. Use clause 5 to work out the indexation factor for the amount on the indexation day. Step 2. Work out the current figure for the amount immediately before the indexation day. Step 3. Multiply the current figure by the indexation factor: the result is the provisional indexed amount. Step 4 . Use clause 6 to round off the provisional indexed amount: the result is the indexed amount. 5 Indexation factor (1) Subject to subclauses (2) and (3), the indexation factor for an amount that is to be indexed under this Part on an indexation day is: [pic] worked out to 3 decimal places. (2) If an indexation factor worked out under subclause (1) would, if it were worked out to 4 decimal places, end in a number that is greater than 4, the indexation factor is to be increased by 0.001. (3) If an indexation factor worked out under subclauses (1) and (2) would be less than 1, the indexation factor is to be increased to 1. (4) Subject to subclause (5), if at any time (whether before or after the commencement of this clause), the Australian Statistician publishes an index number for a quarter in substitution for an index number previously published by the Australian Statistician for that quarter, the publication of the later index number is to be disregarded for the purposes of this clause. (5) If at any time (whether before or after the commencement of this clause) the Australian Statistician changes the reference base for the Consumer Price Index, regard is to be had, for the purposes of applying this clause after the change takes place, only to index numbers published in terms of the new reference base. 6 Rounding off indexed amounts (1) If a provisional indexed amount is a multiple of the rounding base, the provisional indexed amount becomes the indexed amount. (2) If a provisional indexed amount is not a multiple of the rounding base, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of the rounding base. (3) If a provisional indexed amount is not a multiple of the rounding base but is a multiple of half the rounding base, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of the rounding base. Part 4-Transitional indexation provision 9 Adjustment of amounts following 10% increase to maximum rent assistance amounts (1) This clause applies to modify the way an amount specified in column 3 of the table in clause 14 or 14A of Schedule 1 (the maximum rent assistance amount) is indexed under Part 2 of this Schedule for a limited period after 19 March 2001. Method statement Step 1. Work out the current figure for the maximum rent assistance amount on 19 March 2001. Step 2. Multiply the current figure by 0.02. The result is the provisional overall adjustment amount. Step 3. Round off the provisional overall adjustment amount in accordance with subclauses (2) to (4). The result is the overall adjustment amount. Step 4. For the first indexation day for the maximum rent assistance amount that occurs after 19 March 2001, subtract the current figure for the amount from the indexed amount (arrived at using the method statement in subclause 4(2)). The result (which could be zero) is the first indexation increase amount. Step 5. Compare the overall adjustment amount with the first indexation increase amount. If the overall adjustment amount is equal to or less than the first indexation increase amount, go to step 6. If the overall adjustment amount is greater than the first indexation increase amount, go to step 7. Step 6. Subtract the overall adjustment amount from the indexed amount referred to in step 4. The result is taken to be the indexed amount for the purposes of step 4 of the method statement in subclause 4(2) and this clause has no further application in relation to the maximum rent assistance amount. Step 7. The indexed amount for the purposes of step 4 of the method statement in subclause 4(2) is taken to be equal to the current figure worked out under step 2 of that method statement. Go to step 8. Step 8. For the second indexation day for the maximum rent assistance amount that occurs after 19 March 2001, subtract the first indexation increase amount from the overall adjustment amount. The result is the remaining adjustment amount. Step 9. Subtract the current figure for the maximum rent assistance amount from the indexed amount (arrived at using the method statement in subclause 4(2)). The result (which could be zero) is the second indexation increase amount. Step 10. Compare the remaining adjustment amount with the second indexation increase amount. If the remaining adjustment amount is equal to or less than the second indexation increase amount, go to step 11. If the remaining adjustment amount is greater than the second indexation increase amount, go to step 12. Step 11. Subtract the remaining adjustment amount from the indexed amount. The result is taken to be the indexed amount for the purposes of step 4 of the method statement in subclause 4(2) and this clause has no further application in relation to the maximum rent assistance amount. Step 12. The indexed amount for the purposes of step 4 of the method statement in subclause 4(2) is taken to be equal to the current figure worked out under step 2 of that method statement. Go to step 13. Step 13. Repeat the method set out in steps 8 to 12 in relation to the third indexation day and to subsequent indexation days until the remaining adjustment amount is zero. Rounding of provisional overall adjustment amounts (2) If a provisional overall adjustment amount is a multiple of the rounding base for the maximum rent assistance amount (see column 5 of item 4 of the CPI Indexation Table in subclause 3(1)), the provisional overall adjustment amount is the overall adjustment amount. (3) If a provisional overall adjustment amount is not a multiple of the rounding base, the overall adjustment amount is the provisional overall adjustment amount rounded up or down to the nearest multiple of the rounding base. (4) If a provisional overall adjustment amount is not a multiple of the rounding base, but is a multiple of half the rounding base, the overall adjustment amount is the provisional overall adjustment amount rounded up to the nearest multiple of the rounding base. Notes to the A New Tax System (Family Assistance) Act 1999 Note 1 The A New Tax System (Family Assistance) Act 1999 as shown in this compilation comprises Act No. 80, 1999 amended as indicated in the Tables below. For all relevant information pertaining to application, saving or transitional provisions see Table A. Table of Acts |Act |Number |Date |Date of |Applica| | |and year|of Assent|commencement|tion, | | | | | |saving | | | | | |or | | | | | |transit| | | | | |ional | | | | | |provisi| | | | | |ons | |A New Tax System|80, 1999|8 July |1 July 2000 | | |(Family | |1999 | | | |Assistance) Act | | | | | |1999 | | | | | |A New Tax System|68, 1999|8 July |Schedule 4: |- | |(Compensation | |1999 |(a) | | |Measures | | | | | |Legislation | | | | | |Amendment) Act | | | | | |1999 | | | | | |as amended by | | | | | |Compensation |93, 2000|30 June |Schedule 1 |- | |Measures | |2000 |(item 5): | | |Legislation | | |(aa) | | |Amendment (Rent | | | | | |Assistance | | | | | |Increase) Act | | | | | |2000 | | | | | |A New Tax System|83, 1999|8 July |Schedule 2: |- | |(Family | |1999 |(b) | | |Assistance) | | | | | |(Consequential | | | | | |and Related | | | | | |Measures) Act | | | | | |(No. 2) 1999 | | | | | |A New Tax System|45, 2000|3 May |Schedule 1: |Sch. 5 | |(Family | |2000 |(c) |and | |Assistance and | | |Schedules 5 |Sch. 6 | |Related | | |and 6: (c) | | |Measures) Act | | | | | |2000 | | | | | |Social Security |94, 2000|30 June |Schedule 8: |- | |and Veterans' | |2000 |20 Sept 2000| | |Entitlements | | |(d) | | |Legislation | | | | | |Amendment | | | | | |(Miscellaneous | | | | | |Matters) Act | | | | | |2000 | | | | | |Family and |138, |24 Nov |Schedule 2 |- | |Community |2000 |2000 |(items 1-6):| | |Services (2000 | | |1 Jan 2001 | | |Budget and | | |(e) | | |Related | | | | | |Measures) Act | | | | | |2000 | | | | | |Family Law |143, |29 Nov |Schedule 3 |- | |Amendment Act |2000 |2000 |(items 1A-1D| | |2000 | | |): 27 Dec | | | | | |2000 (f) | | |Family and |18, 2001|30 Mar |Schedule 2 |- | |Community | |2001 |(items 1-12)| | |Services | | |: Royal | | |Legislation | | |Assent (g) | | |Amendment (New | | | | | |Zealand | | | | | |Citizens) Act | | | | | |2001 | | | | | |Child Support |75, 2001|30 June |Schedule 1A |- | |Legislation | |2001 |(items 18-21| | |Amendment Act | | |): 1 Dec | | |2001 | | |2001 (h) | | | | | |Schedule 4: | | | | | |1 July 2001 | | | | | |(h) | | |Family and |30, 2003|15 Apr |S. 4 and |S. 4 | |Community | |2003 |Schedule 2 | | |Services | | |(items 1-13)| | |Legislation | | |: Royal | | |Amendment Act | | |Assent | | |2003 | | |Schedule 2 | | | | | |(items 52-71| | | | | |): (i) | | | | | |Schedule 2 | | | | | |(items 73-82| | | | | |) and | | | | | |Schedule 2A:| | | | | |1 July 2000 | | |Family and |35, 2003|24 Apr |Schedules 1,|S. 4 | |Community | |2003 |1A, 2, 4, 5 |(rep. | |Services | | |and 6: 20 |by 154,| |Legislation | | |Sept 2003 |2005, | |Amendment | | |Schedule 3: |Sch. 23| |(Australians | | |22 May 2003 |[item 6| |Working Together| | |Remainder: |]) | |and other 2001 | | |Royal Assent| | |Budget Measures)| | | | | |Act 2003 | | | | | |as amended by | | | | | |Family and |122, |5 Dec |Schedule 7 |- | |Community |2003 |2003 |(item 2): | | |Services and | | |(j) | | |Veterans' | | | | | |Affairs | | | | | |Legislation | | | | | |Amendment (2003 | | | | | |Budget and Other| | | | | |Measures) Act | | | | | |2003 | | | | | |Employment and |154, |14 Dec |Schedule 23 |- | |Workplace |2005 |2005 |(item 6): | | |Relations | | |Royal Assent| | |Legislation | | | | | |Amendment | | | | | |(Welfare to Work| | | | | |and Other | | | | | |Measures) Act | | | | | |2005 | | | | | |Family and |122, |5 Dec |Schedule 6 |Sch. 6 | |Community |2003 |2003 |(items 1-6):|(item 6| |Services and | | |1 July 2004 |) | |Veterans' | | | | | |Affairs | | | | | |Legislation | | | | | |Amendment (2003 | | | | | |Budget and Other| | | | | |Measures) Act | | | | | |2003 | | | | | |Military |52, 2004|27 Apr |Schedule 3 |- | |Rehabilitation | |2004 |(item 8): | | |and Compensation| | |1 July 2004 | | |(Consequential | | |(see s. 2) | | |and Transitional| | | | | |Provisions) Act | | | | | |2004 | | | | | |Family |59, 2004|26 May |Schedule 1 |Sch. 1 | |Assistance | |2004 |(items 1-8, |(item 1| |Legislation | | |11), |1), | |Amendment (More | | |Schedule 2 |Sch. 2 | |Help for | | |(items 1-11,|(items | |Families-Increas| | | |3, 8, | |ed Payments) Act| | |43-48), |44, 46,| |2004 | | |Schedules 3 |48, 50,| | | | |and 4: |52), | | | | |1 July 2004 |Sch. 3 | | | | |Schedule 2 |(item 3| | | | |(items 49, |) and | | | | |50): 1 July |Sch. 4 | | | | |2006 (see |(items | | | | |Gazette |3, 4) | | | | |2007, | | | | | |No. S33) | | | | | |Schedule 2 | | | | | |(items 51, | | | | | |52): 1 July | | | | | |2008 | | | | | |Schedule 2 | | | | | |(items 53, | | | | | |54): (k) | | |Family |60, 2004|26 May |26 May 2004 |Sch. 3 | |Assistance | |2004 | |(item 1| |Legislation | | | |(am. by| |Amendment (More | | | |108, | |Help for | | | |2006, | |Families-One-off| | | |Sch. 8 | |Payments) Act | | | |[items | |2004 | | | |94, | | | | | |95]) | |as amended by | | | | | |Social Security |108, |27 Sept |Schedule 8 |- | |and Family |2006 |2006 |(items 94, | | |Assistance | | |95): Royal | | |Legislation | | |Assent | | |Amendment | | | | | |(Miscellaneous | | | | | |Measures) Act | | | | | |2006 | | | | | |Veterans' |100, |30 June |Schedule 2 |Sch. 2 | |Entitlements |2004 |2004 |(items 29, |(item | |(Clarke Review) | | |30, 43(2)): |43(2)) | |Act 2004 | | |20 Sept 2004| | |Family and |132, |8 Dec |Schedule 4 |Sch. 4 | |Community |2004 |2004 |(items 1-13,|(item 4| |Services and | | |44): 1 Jan |4) | |Veterans' | | |2005 | | |Affairs | | | | | |Legislation | | | | | |Amendment (2004 | | | | | |Election | | | | | |Commitments) Act| | | | | |2004 | | | | | |Family |11, 2005|22 Feb |Schedule 1: |Sch. 1 | |Assistance | |2005 |(l) |(item 4| |Legislation | | |Remainder: |) | |Amendment | | |Royal Assent| | |(Adjustment of | | | | | |Certain FTB | | | | | |Child Rates) Act| | | | | |2005 | | | | | |Family and |29, 2005|21 Mar |Schedule 1: |Sch. 1 | |Community | |2005 |1 Jan 2005 |(item 1| |Services and | | |Schedule 2: |0) and | |Veterans' | | |1 July 2005 |Sch. 2 | |Affairs | | |Remainder: |(item 6| |Legislation | | |Royal Assent|) | |Amendment | | | | | |(Further 2004 | | | | | |Election | | | | | |Commitments and | | | | | |Other Measures) | | | | | |Act 2005 | | | | | |Family and |61, 2005|26 June |Schedule 1 |Sch. 1 | |Community | |2005 |(items 1-9, |(item 1| |Services | | |12), |2), | |Legislation | | |Schedule 2 |Sch. 2 | |Amendment | | |(items 1, 2,|(items | |(Family | | |4-6), | | |Assistance and | | |Schedule 3 |4-7), | |Related | | |(items 2, 3)|Sch. 3 | |Measures) Act | | |and |(item 3| |2005 | | |Schedule 4 |) and | | | | |(items 1-5, |Sch. 4 | | | | |26): 1 July |(item 2| | | | |2005 |6) | | | | |Schedule 2 | | | | | |(item 7) | | | | | |and, | | | | | |Schedule 3 | | | | | |(item 1): | | | | | |Royal Assent| | | | | | | | | | | |Schedule 3 | | | | | |(item 4): 1 | | | | | |Jan 2005 | | |Statute Law |100, |6 July |Schedule 1 |- | |Revision Act |2005 |2005 |(item 6): | | |2005 | | |Royal Assent| | |Family and |150, |14 Dec |Schedule 1 |- | |Community |2005 |2005 |(items 1-8) | | |Services | | |and Schedule| | |Legislation | | |2 | | |Amendment | | |(items 1-14)| | |(Welfare to | | |: Royal | | |Work) Act 2005 | | |Assent | | |Family |36, 2006|3 May |Schedule 1: |Sch. 3 | |Assistance, | |2006 |(m) |(item | |Social Security | | |Schedule 3: |3) and | |and Veterans' | | |1 July 2005 |Sch. 7 | |Affairs | | |Schedule 7 |(item 7| |Legislation | | |(items 1, |) | |Amendment (2005 | | |7): 4 May |Sch. 1 | |Budget and Other| | |2006 |(items | |Measures) Act | | | |3, 4) | |2006 | | | |(rep. | | | | | |by 82, | | | | | |2006, | | | | | |Sch. 1 | | | | | |[item 5| | | | | |]) | |as amended by | | | | | |Families, |82, 2006|30 June |Schedule 1 |- | |Community | |2006 |(item 5): | | |Services and | | |Royal Assent| | |Indigenous | | | | | |Affairs and | | | | | |Other | | | | | |Legislation | | | | | |(2006 Budget and| | | | | |Other Measures) | | | | | |Act 2006 | | | | | |Family Law |46, 2006|22 May |Schedule 9 |- | |Amendment | |2006 |(item 1): | | |(Shared Parental| | |1 July 2006 | | |Responsibility) | | | | | |Act 2006 | | | | | |as amended by | | | | | |Statute Law |8, 2007 |15 Mar |Schedule 2 |- | |Revision Act | |2007 |(item 9): | | |2007 | | |(ma) | | |Employment and |64, 2006|22 June |Schedule 14 |- | |Workplace | |2006 |(items 1-3):| | |Relations | | |1 July 2006 | | |Legislation | | | | | |Amendment | | | | | |(Welfare to Work| | | | | |and Other | | | | | |Measures) | | | | | |(Consequential | | | | | |Amendments) Act | | | | | |2006 | | | | | |Families, |82, 2006|30 June |Schedule 1 |Sch. 1 | |Community | |2006 |(items 1-4),|(items | |Services and | | |Schedules 2,|3, 4), | |Indigenous | | |5 and 9: 1 |Sch. 5 | |Affairs and | | |July 2006 |(items | |Other | | |Schedule 12 |9, 10) | |Legislation | | |(items 1, |and | |(2006 Budget and| | |2): (n) |Sch. 9 | |Other Measures) | | | |(item 8| |Act 2006 | | | |) | |Social Security |108, |27 Sept |Schedule 1 |Sch 1 | |and Family |2006 |2006 |and Schedule|(item 9| |Assistance | | |8 |) | |Legislation | | |(items 1-39)| | |Amendment | | |: Royal | | |(Miscellaneous | | |Assent | | |Measures) Act | | | | | |2006 | | | | | |Child Support |146, |6 Dec |Schedule 2 |Sch. 2 | |Legislation |2006 |2006 |(items 1, 2,|(item | |Amendment | | |116) and |116), | |(Reform of the | | |Schedule 8 |Sch. 5 | |Child Support | | |(items 1-5, |(items | |Scheme-New | | |7-13, 15-19,|74(1), | |Formula and | | |21-91, 145, |74(3)-(| |Other Measures) | | |146, |5), | |Act 2006 | | |147(1)-(3), |75(1)-(| | | | |148-157): 1 |5), 76)| | | | |July 2008 |and | | | | |Schedule 5 |Sch. 8 | | | | |(items 73, |(items | | | | |74(1)-(5), |145, | | | | |75(1)-(5), |146, | | | | |76) and |147(1)-| | | | |Schedule 8 |(3), | | | | |(items 6, |157) | | | | |14, 20): |Sch. 5 | | | | |Royal Assent|(item 7| | | | | |3) (rs.| | | | |Schedule 5 |by 63, | | | | |(item 30): |2008, | | | | |(o) |Sch. 6 | | | | |Schedule 5 |[item 1| | | | |(items 59-63|6]) | | | | |): (o) |Sch. 5 | | | | | |(item 7| | | | | |3A) | | | | | |(ad. by| | | | | |63, | | | | | |2008, | | | | | |Sch. 6 | | | | | |[item 1| | | | | |6]) | | | | | |Sch. 5 | | | | | |(item | | | | | |74(2)) | | | | | |(am. by| | | | | |63, | | | | | |2008, | | | | | |Sch. 6 | | | | | |[item 1| | | | | |7]) | |as amended by | | | | | |Families, |63, 2008|30 June |Schedule 6 |- | |Housing, | |2008 |(items 16, | | |Community | | |17): (r) | | |Services and | | | | | |Indigenous | | | | | |Affairs and | | | | | |Other | | | | | |Legislation | | | | | |Amendment (2008 | | | | | |Budget and Other| | | | | |Measures) Act | | | | | |2008 | | | | | |Families, |82, 2007|21 June |Schedule 1 |Sch. 5 | |Community | |2007 |(item 102): |(items | |Services and | | |(p) |6, 8, | |Indigenous | | |Schedule 5 |14, | |Affairs | | |(items 1-4, |22), | |Legislation | | |23): (p) |Sch. 6 | |Amendment (Child| | |Schedule 5 |(items | |Support Reform | | |(items |7, 10, | |Consolidation | | |5-14): (p) |37) and| |and Other | | |Schedule 5 |Sch. 7 | |Measures) Act | | |(items 15-22|(item 2| |2007 | | |), |) | | | | |Schedule 6 | | | | | |(items 1, | | | | | |7-24, 37) | | | | | |and | | | | | |Schedule 7 | | | | | |(items 1, | | | | | |2): 1 July | | | | | |2007 | | | | | |Schedule 7 | | | | | |(item 3): | | | | | |(p) | | |Families, |113, |28 June |Schedule 1 |Sch. 1 | |Community |2007 |2007 |(items 1-11,|(items | |Services and | | |23, 24): |23, 24)| |Indigenous | | |1 July 2007 | | |Affairs | | | | | |Legislation | | | | | |Amendment (Child| | | | | |Care and Other | | | | | |2007 Budget | | | | | |Measures) Act | | | | | |2007 | | | | | |Family |118, |28 June |Schedule 1: |Sch. 1 | |Assistance |2007 |2007 |(q) |(items | |Legislation | | |Schedule 2: |91-101)| |Amendment (Child| | |1 July 2007 | | |Care Management | | |Schedule 3: | | |System and Other| | |29 June 2007| | |Measures) Act | | | | | |2007 | | |Remainder: | | | | | |Royal Assent| | |Social Security |130, |17 Aug