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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999

Table of Provisions

PART 1--PRELIMINARY

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

PART 2--INTERPRETATION

Division 1--Definitions

  • 3 Definitions  
  • 3AA Meaning of receiving affected by suspension of certain schooling requirement payments  
  • 3A An individual may be in the care of 2 or more other individuals at the same time  
  • 3B Meaning of paid work and returns to paid work  
  • 3C Meaning of studying overseas full - time  

Division 2--Immunisation rules

  • 4 Minister's power to make determinations for the purposes of the definition of immunised  
  • 6 Immunisation requirements  

Division 3--Various interpretative provisions

  • 8 Extended meaning of Australian resident --hardship and special circumstances  
  • 9 Session of care  
  • 10 When a session of care is provided  
  • 19 Maintenance income  

Division 4--Approved care organisations

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

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

Division 1--Eligibility for family tax benefit

Subdivision A--Eligibility of individuals for family tax benefit in normal circumstances
  • 21 When an individual is eligible for family tax benefit in normal circumstances  
  • 22 When an individual is an FTB child of another individual  
  • 22A Exceptions to the operation of section 22  
  • 22B Meaning of senior secondary school child  
  • 23 Effect of FTB child ceasing to be in individual's care without consent  
  • 24 Effect of certain absences of FTB child etc. from Australia  
  • 25 Effect of an individual's percentage of care for a child being less than 35%  
  • 25A Regular care child for each day in care period  
  • 26 Only 1 member of a couple eligible for family tax benefit  
  • 27 Extension of meaning of FTB or regular care child in a blended family case  
  • 28 Eligibility for family tax benefit of members of a couple in a blended family  
  • 29 Eligibility for family tax benefit of separated members of a couple for period before separation  
  • Subdivision B--Eligibility of individuals for family tax benefit where death occurs
  • 31 Continued eligibility for family tax benefit if an FTB or regular care child dies  
  • 32 Eligibility for a single amount of family tax benefit if an FTB or regular care child dies  
  • 33 Eligibility for family tax benefit if an eligible individual dies  
  • Subdivision C--Eligibility of approved care organisations for family tax benefit
  • 34 When an approved care organisation is eligible for family tax benefit  
  • 35 When an approved care organisation is not eligible for family tax benefit  
  • Subdivision D--Determination of percentage of care
  • 35A Determination of percentage of care--child is not in the adult's care  
  • 35B Determination of percentage of care--child is in the adult's care  
  • 35C Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with  
  • 35E Application of section 35C in relation to claims for family tax benefit for a past period  
  • 35F Section 35C does not apply in certain circumstances  
  • 35FA Meaning of interim period  
  • 35G Percentage of care if claim is made for payment of family tax benefit because of the death of a child  
  • 35GA When an individual has increased care of a child  
  • 35H When an individual has reduced care of a child  
  • 35J Working out actual care, and extent of care, of a child  
  • 35K Days to which the percentage of care applies if section 35C did not apply in relation to an individual etc.  
  • 35L Days to which the percentage of care applies if 2 percentages of care apply under section 35C in relation to an individual  
  • 35M Rounding of a percentage of care  
  • 35N Guidelines about the making of determinations  
  • Subdivision E--Revocation and suspension of determination of percentage of care
  • 35P Determination must be revoked if there is a change to the individual's shared care percentage  
  • 35PA Suspension of determination before the end of the maximum interim period if there is a change to the individual's shared care percentage  
  • 35Q Secretary may revoke a determination of an individual's percentage of care  
  • 35QA Suspension of determination of an individual's percentage of care before the end of the maximum interim period  
  • 35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period  
  • 35S Guidelines about the revocation of determinations  
  • Subdivision F--Percentages of care determined under the child support law
  • 35T Percentages of care determined under the child support law that apply for family assistance purposes  
  • 35U Reviews of percentages of care under child support law apply for family assistance purposes  

Division 2--Eligibility for stillborn baby payment

Subdivision A--Eligibility of individuals for stillborn baby payment in normal circumstances
  • 36 When an individual is eligible for stillborn baby payment in normal circumstances  
  • 37 Only one individual eligible for stillborn baby payment in respect of a child  
  • Subdivision B--Eligibility of individuals for stillborn baby payment where death occurs
  • 38 What happens if an individual eligible for stillborn baby payment dies  

Division 6--Eligibility for single income family supplement

Subdivision A--Eligibility of individuals for single income family supplement in normal circumstances
  • 57G When an individual is eligible for single income family supplement in normal circumstances  
  • 57GA Only one member of a couple eligible for single income family supplement  
  • 57GB Extension of meaning of qualifying child in a blended family case  
  • 57GC Eligibility for single income family supplement of members of a couple in a blended family  
  • 57GD Eligibility for single income family supplement of separated members of a couple for period before separation  
  • 57GDA Cessation of eligibility  
  • Subdivision B--Eligibility of individuals for single income family supplement where death occurs
  • 57GE Continued eligibility for single income family supplement if a qualifying child dies  
  • 57GF Eligibility for a single amount of single income family supplement if a qualifying child dies  
  • 57GG Eligibility for single income family supplement if an eligible individual dies  

Division 7--Loss of family assistance for individuals on security grounds

  • 57GH Simplified outline of this Division  
  • 57GI Loss of family assistance for individuals on security grounds  
  • 57GJ Security notice from Home Affairs Minister  
  • 57GK Notice from Foreign Affairs Minister  
  • 57GM Copy of security notice to be given to Secretaries  
  • 57GN Period security notice is in force  
  • 57GNA Annual review of security notice  
  • 57GO Revoking a security notice  
  • 57GP Notices may contain personal information  
  • 57GQ This Division does not apply to child care subsidy or additional child care subsidy  
  • 57GR Certain decisions not decisions of officers  
  • 57GS Instruments not legislative instruments  

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

Division 1--Family tax benefit

  • 58 Rate of family tax benefit  
  • 58AA Newborn upfront payment of family tax benefit if newborn supplement added into Part A rate  
  • 58A Election to receive energy supplements quarterly  
  • 59 Shared care percentages where individual is FTB child of more than one person who are not members of the same couple  
  • 59A Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple  
  • 60 Sharing family tax benefit between members of a couple in a blended family  
  • 61 Sharing family tax benefit between separated members of a couple for period before separation  
  • 61AA Part A rate of family tax benefit is nil for a day in newly arrived resident's waiting period  
  • 61A Reduction in FTB child rate unless health check requirement satisfied  
  • 61B Reduction in FTB child rate unless immunisation requirements satisfied  
  • 61C Persons still entitled to FTB despite reductions to nil  
  • 61D Death of an FTB child  
  • 64 Calculation of rate of family tax benefit for death of FTB or regular care child  
  • 65 Calculation of single amount for death of FTB or regular care child  

Division 2--Stillborn baby payment

  • 66 Amount of stillborn baby payment  

Division 4B--Rate of single income family supplement

  • 84G Rate of single income family supplement  
  • 84GA Sharing single income family supplement between members of a couple in a blended family  
  • 84GB Sharing single income family supplement between separated members of a couple for period before separation  

Division 5--Indexation

  • 85 Indexation of amounts  

PART 4A--CHILD--CARE SUBSIDY

Division 1--Introduction

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

Division 2--Eligibility for child care subsidy

  • 85BA Eligibility for CCS  
  • 85BB Residency requirements  

Division 3--Eligibility for additional child care subsidy

Subdivision A--Eligibility for ACCS (child wellbeing)
  • 85CA Eligibility for ACCS (child wellbeing)  
  • 85CB Certification for ACCS (child wellbeing)  
  • 85CC Cancellation of certificate by approved provider  
  • 85CD Variation and cancellation of certificates by Secretary  
  • 85CE Determination for ACCS (child wellbeing)  
  • 85CF Variation and revocation of determinations  
  • Subdivision B--Eligibility for ACCS (temporary financial hardship)
  • 85CG Eligibility for ACCS (temporary financial hardship)  
  • 85CH Determination of temporary financial hardship  
  • 85CI Revocation of determinations  
  • Subdivision C--Eligibility for ACCS (grandparent)
  • 85CJ Eligibility for ACCS (grandparent)  
  • Subdivision D--Eligibility for ACCS (transition to work)
  • 85CK Eligibility for ACCS (transition to work)  

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

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

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

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

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

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

Division 7--Miscellaneous

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

PART 5--ONE---OFF PAYMENT TO FAMILIES

  • 86 When is an individual entitled to a one - off payment to families?  
  • 87 In respect of what children is the payment payable?  
  • 88 What is the amount of the payment?  

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

Division 1--Entitlements in respect of eligible children

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

Division 2--Other entitlements

  • 93 When is an individual entitled to an economic security strategy payment to families?  
  • 94 What is the amount of the payment?  

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

Division 1--Back to school bonus

Subdivision A--Entitlements in relation to eligible children
  • 95 When is an individual entitled to a back to school bonus?  
  • 96 In respect of what children is the bonus payable?  
  • 97 What is the amount of the bonus?  
  • Subdivision B--Other entitlements
  • 98 When is an individual entitled to a back to school bonus?  
  • 99 What is the amount of the bonus?  
  • Subdivision C--General rules
  • 100 General rules  

Division 2--Single income family bonus

  • 101 When is an individual entitled to a single income family bonus?  
  • 102 What is the amount of the bonus?  

PART 7A--ETR--PAYMENT

Division 1--Entitlements in respect of eligible children

  • 102A When is an individual entitled to an ETR payment in respect of a child?  
  • 102B In respect of what children is the payment payable?  
  • 102C What is the amount of the payment?  

Division 2--Other entitlements

Subdivision A--Entitlement in normal circumstances
  • 102D When is an individual entitled to an ETR payment?  
  • 102E What is the amount of the payment?  
  • Subdivision B--Entitlement where death occurs
  • 102F Entitlement where death occurs  
  • 102G What is the amount of the payment?  

Division 3--General

  • 102H General rules  

PART 8--CLEAN--ENERGY ADVANCES

Division 1--Entitlement to clean energy advances

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

Division 2--Amount of clean energy advance

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

  • 108 Top - up payments of clean energy advance  

Division 4--General rules

  • 109 General rules  

PART 9--2020--ECONOMIC SUPPORT PAYMENTS

Division 1--First 2020 economic support payment

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

Division 2--Second 2020 economic support payment

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

Division 3--Eligibility for 2020 economic support payment

  • 116 Eligibility for 2020 economic support payment  

PART 10--ADDITIONAL--ECONOMIC SUPPORT PAYMENTS

Division 1--Additional economic support payment 2020

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

Division 2--Additional economic support payment 2021

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

Division 3--Eligibility

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