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  
   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  

           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  
   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  
   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 FTB child being in individual's care for less than 35% of a period  
   25A.    Regular care child for each day in period of care  
   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  

           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  
   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 tax rebate

   57EA.   Eligibility for child care tax rebate--for a quarter  
   57F.    Eligibility for child care tax rebate--for an income year  

   PART 4--RATE OF FAMILY ASSISTANCE

           Division 1--Family tax benefit

   58.     Rate of family tax benefit  
   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  
   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  

           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 tax rebate

              Subdivision A--Child care tax rebate for a quarter

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

              Subdivision B--Child care tax rebate for an income year

   84A.    Amount of the child care tax 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 C--Common components of each formula

   84E.    Component of each formula--Jobs Education and Training (JET) Child Care fee assistance  
   84F.    Component of each formula--child care tax rebate limit  

           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?  
           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