A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999
A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999
TABLE OF PROVISIONS
Long Title
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
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
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
123. Eligibility
SCHEDULE 1 Family tax benefit rate calculator
SCHEDULE 2 Amounts of child care subsidy and additional child care subsidy
SCHEDULE 3 Adjusted taxable income
SCHEDULE 4 Indexation and adjustment of amounts
