Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Short title [see Note 1]  
   2.      Commencement [see Note 1]  

   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  
   5.      Meaning of conscientious objection  
   6.      Immunisation requirements  
   7.      Minister may make determinations in relation to the immunisation requirements  

           Division 3--Various interpretative provisions

   8.      Extended meaning of Australian resident--hardship and special circumstances  
   9.      Session of care  
   10.     Effect of absence of child from care of approved child care service other than an approved occasional care service  
   10A.    Effect of absence of child from care of approved child care service that is an approved occasional care service  
   11.     Minister may make determinations in relation to the absence of child from child care  
   12.     Effect of absence of child from care of registered carer  
   13.     School holidays  
   14.     Meaning of satisfies the work/training/study test  
   15.     Work/training/study test--recognised work or work related commitments  
   16.     Work/training/study test--recognised training commitments  
   17.     Work/training/study test--recognised study commitments  
   17A.    Activity requirements for claims for child care benefit for care provided by approved child care service  
   17B.    FTB activity test  
   18.     Meaning of school child  
   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

           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  
   35D.    Percentage of care if action taken to make a new care arrangement in relation to a child  
   35E.    Application of sections 35C and 35D in relation to claims for family tax benefit for a past period  
   35F.    Sections 35C and 35D do not apply in certain circumstances  
   35G.    Percentage of care if claim is made for payment of family tax benefit because of the death 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 sections 35C and 35D did not apply in relation to an individual etc.  
   35L.    Days to which the percentage of care applies if section 35C or 35D applied in relation to an individual  
   35M.    Rounding of a percentage of care  
   35N.    Guidelines about the making of determinations  

              Subdivision E--Revocation of determination of percentage of care

   35P.    Determination must be revoked if there is a change to the individual's shared care percentage etc.  
   35Q.    Secretary may revoke a determination of an individual's percentage of care  
   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 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  
   36A.    Effect of favourable review of payability determinations etc. for parental leave pay  
   37.     Generally only one individual eligible for baby bonus in respect of a child  

              Subdivision B--Eligibility of individuals for baby bonus where death occurs

   38.     What happens if an individual eligible for baby bonus dies  

           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  

              Subdivision B--Eligibility of individuals for maternity immunisation allowance where death occurs

   40.     What happens if an individual eligible for maternity immunisation allowance dies  

           Division 4--Eligibility for child care benefit

   41.     Overview of Division  

              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  
   43.     When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service  

              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  

              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  

              Subdivision D--Eligibility of an individual for child care benefit by single payment

   46.     Eligibility for child care benefit if a conditionally eligible or eligible individual dies  

              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  

              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  
   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  
   50.     Person not eligible for child care benefit while an approved child care service's approval is suspended  
   51.     Approved child care service not eligible for care provided to a child at risk if Minister so determines  

              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  
   53.     Weekly limit of hours  
   54.     Circumstances when a limit of 50 hours applies  
   55.     Circumstances when a limit of more than 50 hours applies  
   56.     Circumstances when 24 hour care limit applies  
   57.     Secretary's determination of sole provider  
   57A.    Minister to determine which hours in sessions of care are to count towards the limits  
   57B.    Minister may determine rules  
   57C.    Certificates to be given and decisions and determinations to be made in accordance with rules  
   57E.     Meaning of work/disability test  

           Division 5--Eligibility for child care rebate

   57EAA.  Eligibility for child care rebate--for a week  
   57EA.   Eligibility for child care rebate--for a quarter  
   57F.    Eligibility for child care rebate--for an income year or a period  

           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  

              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  

   PART 4--RATE OF FAMILY ASSISTANCE

           Division 1--Family tax benefit

   58.     Rate of family tax benefit  
   58A.    Election to receive clean 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  
   61A.    FTB Part A supplement to be disregarded unless health check requirement satisfied  
   62.     Effect on individual's rate of the individual's absence from Australia  
   63.     Effect on family tax benefit rate of FTB child's absence from Australia  
   63AA.   Regular care child's absence from Australia--meaning of absent overseas regular care child  
   63A.    Secretary may extend 13 week period of absence from Australia  
   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--Baby bonus

   66.     Amount of baby bonus  
   66A.    Amount of baby bonus to take into account parental leave pay of others  

           Division 3--Maternity immunisation allowance

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

           Division 4--Child care benefit

              Subdivision A--Overview of Division

   69.     Overview of Division  

              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  
   71.     Weekly limit on child care benefit for care provided by an approved child care service  
   72.     Weekly limit on rate of fee reductions while individual is conditionally eligible for care provided by an approved child care service  
   73.     Rate of fee reductions or child care benefit--individual conditionally eligible or eligible under section 43  
   74.     Rate of child care benefit--individual eligible under section 44  
   75.     Rate of child care benefit--approved child care service if child at risk  

              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  
   77.     Limitation on service giving certificates for child at risk--13 weeks only  
   78.     Limitation on service giving certificates for individual in hardship--13 weeks only  
   79.     Limitation on service giving certificates--reporting period limit  
   80.     Limitation on service giving certificates for individuals on grounds of hardship--Secretary imposes limit  
   81.     Fee reductions or child care benefit rate determined by the Secretary  
   82.     Certificate and determination to be made according to rules  

              Subdivision CA--Special grandparent rate

   82A.    Special grandparent rate  

              Subdivision D--Care provided by registered carer

   83.     Rate of child care benefit for care provided by registered carer  
   84.     Weekly limit on child care benefit for care provided by a registered carer  

           Division 4A--Child care rebate

              Subdivision AA--Child care rebate for a week

   84AAA.  Amount of the child care rebate--for a week  
   84AAB.  Component of formula--approved child care fees  
   84AAC.  Component of formula--reduction percentage  
   84AAD.  Component of formula--Secretary determines that step 4 amount not to be reduced  

              Subdivision A--Child care rebate for a quarter

   84AA.   Amount of the child care rebate--for a quarter  
   84AB.   Component of formula--approved child care fees  
   84AC.   Component of formula--base week  

              Subdivision B--Child care rebate for an income year

   84A.    Amount of the child care rebate--for an income year  
   84B.    Component of formula--approved child care fees  
   84C.    Component of formula--base week  
   84D.    Component of formula--amount of the individual's entitlement to child care benefit  

              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  
   84DB.   Component of formula--approved child care fees  
   84DC.   Component of formula--base week  
   84DD.   Component of formula--amount of the substitute individual's entitlement to child care benefit  

              Subdivision C--Common components of each formula
              
   84A.    Component of each formula--Jobs Education and Training (JET) Child Care fee assistance  

   84F.    Component of each formula--child care rebate limit  

           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 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 8--CLEAN ENERGY ADVANCES

           Division 1--Entitlement to clean energy advances

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

           Division 2--Amount of clean energy advance

   105.    Amount of advance where entitlement under section 103  
   106.    Clean energy daily rate  
   107.    Amount of advance where entitlement under section 104  

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

   108.    Top-up payments of clean energy advance  

           Division 4--General rules

   109.    General rules  
           SCHEDULE 1 Family tax benefit rate calculator
           SCHEDULE 2 Child care benefit rate calculator
           SCHEDULE 3 Adjusted taxable income
           SCHEDULE 4 Indexation and adjustment of amounts